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All Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Ascarya: Journal of Islamic Science, Culture and Social Studies Jurnal Ekonomi Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Journal of Business Application Journal of Ekonomics, Finance, and Management Studies J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Fanji Farman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Kualitas Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Kecamatan Tanjungkerta Kabupaten Sumedang Fanji Farman
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 2 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.189 KB) | DOI: 10.28932/jafta.v3i2.3577

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan, Sanksi Pajak, dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan pada Kecamatan Tanjungkerta Kabupaten Sumedang. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan survey. Teknik pengambilan data diperoleh dari hasil kuesioner dan penelitian kepustakaan. Sampel dalam penelitian ini adalah sebagian wajib pajak PBB pada Kecamatan Tanjungkerta yaitu berjumlah 100 responden. Teknik pengambilan sampel dengan teknik Simple Random Sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan analisis koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa diperoleh korelasi yang kuat yaitu dengan niali koefisien korelasi ganda 0,716. Kualitas pelayanan, sanksi pajak, kesadaran wajib pajak mempengaruhi kepatuhan wajib pajak sebesar 51,3 % dan sisanya 48,7% dipengaruhi faktor lain yang tidak termasuk dalam variabel yang diteliti dalam penelitian ini. Dapat dibuktikan hasil analisis berganda yaitu Y = 0,195 + 0,277 X1 + 0,340 X2 + 0,390 X3, dan nilai Fhitung sebesar 33,688 lebih besar dari pada Ftabel sebesar 2,699 maka H4 diterima H0 ditolak dan juga jika dilihat dari nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Hal ini menunjukkan bahwa “Terdapat Pengaruh Positif Signifikan Antara Kualitias Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak”. Kata kunci : kualitas pelayanan, sanksi pajak, kesadaran wajib pajak, kepatuhan wajib pajak, pajak bumi dan bangunan.
ANALYSIS OF FINANCIAL RATIOS TO ASSESS COMPANY'S FINANCIAL PERFORMANCE Tita Kartika; Fanji Farman
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Based on the findings of the company's financial ratio analysis, this study seeks to describe the financial performance of banks. According to the data used, namely secondary data, the method employed in this investigation is a documentation technique, namely data collection techniques by reading, studying, and analysing archives - archives or financial records related to research. The type of research used in this study is descriptive research using secondary data as the primary data. The findings of the banking ratio study indicate that PT Bank Rakyat Indonesia Persero Tbk's financial performance is in very good condition and meets Bank Indonesia criteria.
The Effect of Biological Asset Intensity and Green Accounting On The Financial Performance Of Agricultural Companies Listed On The Indonesia Stock Exchange, 2017-2019 Dewi Linawati; Ayi Srie Yuniawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Financial performance is an analysis of the company's financial condition that has been achieved by the company from the past, a form of information for thepresent and the future. There are several things that can affect the company's financial performance. In this study, the researcher used green accounting and biological asset intensity. Green accounting is a new accounting paradigm that focuses on transactions, events, financial objects, social andenvironmental events, while biological asset intensity shows the size of the number of biological assets in the company. This study purposes to determine the effectof biological asset intensity partially on financial performance, partial effect of green accounting on financial performance, the relationship between biologicalasset intensity and green accounting, and the simultaneous influence of biological asset intensity and green accounting on the financial performance ofagricultural companies. The research method used was a quantitative research method with a Multiple Linear Regression model, while the sampling technique inthis study was a purposive sampling technique with a total of 18 samples. The results illustrated that Biological Asset Intensity did not partially affect thefinancial performance of agricultural companies, Green Accounting partially affected the financial performance of agricultural companies, there was no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting simultaneously affected the financial performance of agricultural companies listed on the Indonesia Stock Exchange in 2017-2019
The Effect of Consumer Price Index And The Amount Of Money Circulation On Net Assets Value Of Sharia Mutual Funds Yayang Kirana Dewi; Fanji Farman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study entitled "The Effect of Consumer Price Index and the Money Supply on Net Asset Value of Islamic Mutual Funds", This study aims to analyze the effect of the Consumer Price Index and the Money Supply on the Net Asset Value of Islamic Mutual Funds. The method used in this research on Islamic Mutual Funds uses a quantitative approach. The data collection technique used is by using the saturated sampling method. The type of data used is secondary data. While the data analysis techniques used are descriptive statistics, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple regression analysis, coefficient of determination test and hypothesis testing. partial does not affect the Net Asset Value of Islamic Mutual Funds in Indonesia with a comparison of tcount < ttable or -0.029 < 1.01410, while the amount of money in circulation partially affects the Net Asset Value of Islamic Mutual Funds with a comparison of tcount > ttable or 21.506 > 1.01410 . Simultaneously the Consumer Price Index and the Money Supply have a significant effect on the Net Asset Value of Islamic Mutual Funds with a comparison of fcount > ftable or 409.297 > 3.20. The conclusion is that the consumer price index has no significant effect on the net asset value of Islamic mutual funds. Meanwhile, partially, the money supply has a significant effect on the net asset value of Islamic mutual funds. And simultaneously the consumer price index and the money supply affect the net asset value of Islamic mutual funds.
The Effect Of Self Assessment System On Tax Receiving Hotels In Sumedang District Neni Hajijah; Tita Kartika; Fanji Farman
Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Hotel taxes are one of the largest sources of tax revenue levied on hotel services. Hotel tax revenue can be obtained continuously and can be developed optimally with the application of the self assessment system. Based on this, this study aims to determine how well the implementation of the self assessment system and hotel tax revenue as well as the effect of the self assessment system on hotel tax revenue in Sumedang Regency. This research was conducted with a quantitative research method approach. The sampling technique uses simple random sampling with a sample of 76 hotel taxpayers. Data collection techniques using questionnaires, observation and documentation. Data analysis of research using inferential statistics to answer the formulation of descriptive problems. The results showed that the implementation of the self assessment system and hotel tax revenues were very good. Correlation analysis results show that the self assessment system has a strong relationship with hotel tax revenue with a correlation coefficient of 62.1%. Based on a simple regression test of self assessment system has a positive and significant effect on hotel tax revenue as shown by the equation Y = 14.740 + 0.683X and tcount> ttable by showing an effect of 49.4% which is analyzed using the coefficient of determination analysis.
The Effect of Fiscal Services on Taxpayer Compliance At the Sumedang Primary Tax Service Office Fajar Hari Mulia; Tita Kartika; Fanji Farman
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study entitled The Effect of Fiscus services on Taxpayer Compliance at Sumedang Pratama Tax Office. The core problem in this study is the low level of awareness of taxpayer compliance in paying taxes. The purpose of this study is to find out how much the influence of tax authorities on tax compliance of the type of research used is quantitative descriptive method. The sampling technique uses simple random sampling method. The sample used in this study was 96 respondents from the number of samples used and can be processed. The data is then tested for quality and processed using the validity test, reliability test, and normality test after quality testing is followed by a simple regression test then the data are analyzed using the product moment correlation coefficient test, the coefficient of determination test, and the partial test (t) And the results for the tax authorities service to taxpayer compliance The coefficient of determination obtained is 0.166 or 16.6%. So it can be stated Fiscus Services has an influence of 16.6% on taxpayer compliance, while the remaining 83.4% is influenced by other factors
The Effect of the Use of Information Technology (Tapping Box) and Taxpayer Awareness on Taxpayer Compliance in Paying Restaurant Tax in Sumedang Regency Nitha Dwi Afianti; Fanji Farman; Fahrul Alam Masruri
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The core of the research problem is the not yet optimal use of information technology (Tapping Box) and taxpayer awareness of taxpayer compliance in paying restaurant taxes. This research aims to determine the effect of the use of information technology (Tapping Box) and taxpayer awareness on taxpayer compliance in paying restaurant taxes in Sumedang Regency. The method used is quantitative research with a survey approach. The sample used the saturated sampling method which was carried out on 59 restaurant taxpayer respondents who had been installed with the Tapping Box. The data used are primary data collected through the distribution of questionnaires. The data analysis technique used is MSI, simple regression analysis, multiple regression analysis, correlation coefficient, coefficient of determination, t test, and F test. The results show that partially the use of information technology (Tapping Box) has a positive effect on taxpayer compliance resulting in tcount 3,271 > ttable 2,003 and taxpayer awareness has a positive effect on taxpayer compliance resulting in tcount 3,756 > ttable 2,003. Simultaneously, the use of information technology (Tapping Box) and taxpayer awareness has a positive effect on taxpayer compliance resulting in Fcount 8,631 > Ftable 3,16. The use of information technology (Tapping Box) and taxpayer awareness has an effect on taxpayer compliance by 23,6%.
Influence Of Profitability, Company Size And Sales Growth Tax Avoidance Against Yulia Maelani; Lisna Lisnawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Tax avoidance is an effort to minimize the tax burden by utilizing the legal loopholes of law provisions of the taxation. Tax avoidance proxies with the Cash Effective Tax Rate (CETR). This study aims to determine the effect of profitability, company size and sales growth on tax avoidance on property and real estate subsector companies listed on the Indonesia Stock Exchange. The research method used in this research is descriptive quantitative. The population in this study is a property and real estate subsector company listed on the Indonesia Stock Exchange with a sample of research selected based on purposive sampling of 23 companies. The data collected is secondary data. The data analysis method used is multiple linear analysis. The results showed that profitability, company size, and sales growth simultaneously influenced on tax avoidance. Partially, profitability affects tax avoidance. The size of the company affects tax avoidance. Sales growth has no effect on tax avoidance
Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency Triadi Ramadani; Shofia Annisa R; Fanji Farman
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the application of internal control of fixed assets as well as to find out documents and records regarding procedures for control of fixed assets implemented by the Department of Environment and Forestry of Sumedang Regency. This type of research is descriptive and data sources used in this study are primary and secondary data. Descriptive analysis method with a qualitative approach. The results showed that the Department of Environment and Forestry of Sumedang Regency. has implemented effective internal control of fixed assets, by carrying out supervision and segregation of duties of each relevant section, starting from procurement, acquisition, utilization, maintenance and depreciation of fixed assets owned by SKPD. This means that if internal control is properly implemented and implemented, it will be able to guarantee the security of organizational assets and their availability are used in accordance with agreed procedures, thus minimizing misuse or violations of fixed assets that may occur.
The Effect Of Regional Expenditures And Economic Growth On The Human Development Index (IPM) Fanji Farman
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The Human Development Index (IPM) is an important indicator to measure success in efforts to build the quality of human life (community/population). This study aims to find out that there is no effect of shopping areas and economic growth on the human development index (HDI) in Sumedang Regency in 2015-2019. This research is a panel data with data processing techniques using multiple linear regression methods, namely the classical assumption test, the coefficient of determination and hypothesis testing with the help of SPSS 23.0 software. Data sources come from various sources, including the website of the Central Statistics Agency and the website of the Directorate General of Fiscal Balance. The results of this study indicate that simultaneously the regional expenditure variables and economic growth have a significant effect on the Human Development Index in Sumedang Regency in 2015-2019 and the regression results show that 98.9% of the variation in the independent variables can explain the Human Development Index variable in Sumedang Regency while the rest of 1.1% is influenced by other factors that are not included in the variables of this study. Partially the regional expenditure variable (X1) has no positive and significant effect on the Human Development Index (Y) in Sumedang Regency, while economic growth (X2) has a significant effect on the Human Development Index in Sumedang Regency in 2015-2019.
Co-Authors Adi Santoso Adinegara, Ahmad Andy Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan ANDY ADINEGARA, AHMAD Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari dwi wahyono Dwi Wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia FENNY KRISDINA, TIANA Hamfri Djajadikerta Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa Lisna Lisnawati Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi, Maya Safira Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Nurochman, Maman Nusuki, Ina Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Ristianawati, Yuyun Rostianna, Sherlina Shofia Annisa R Sri Hartono, Sri Tita Kartika Tita Kartika Triadi Ramadani Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie