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All Journal Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Hari Satia Nugraha
Universitas Mandiri
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH KEPATUHAN WAJIB PAJAK TERHADAP EFEKTIVITAS PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN CIASEM KABUPATEN SUBANG Hari Satia Nugraha; Eka Mulyani
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 4 (2022): JAMED - November 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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Abstract

This study aims to determine taxpayer compliance, to determine the effectiveness of land and building tax (PBB) collection, and to determine the effect of taxpayer compliance on the effectiveness of land and building tax (PBB) collection in Ciasem District, Subang Regency.This research uses a quantitative descriptive method and uses primary and secondary data. The sampling technique used was purposive sampling, namely a sampling technique with certain considerations, with a population of 39,118 WP. The samples taken were 100 respondents using the slovin formula. The data analysis method used is simple linear regression analysis with the help of SPSS 20.0 software for windows. Based on the results of testing the hypothesis obtained simple linear regression equation Y = -1.259 + 0.681 X + e, with a correlation value of R = 0.962 while the value of the coefficient of determination R2 = 0.926. The tcount value of taxpayer compliance is 34.932, while the fcount value is 1220.216. From the results of testing this hypothesis, it can be concluded that taxpayer compliance has a significant effect on the effectiveness of land and building tax collection in the Ciasem District of 0.926 or 92.6%, so that the influence of taxpayer compliance can contribute 92.6% to the effectiveness of land and building tax collection Building, the remaining 7.4% is influenced by other variables not examined.Keyword: Taxpayer Compliance, Effectiveness, Land and Building Tax Collection 
PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PELAKSANAAN SISTEM PENGENDALIAN INTERN PADA PP. BPR TUTUR GANDA PAMANUKAN SUBANG Hari Satia Nugraha
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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The purpose of this study is to test empirically whether internal audit which consists of Independence, Professional Expertise, Scope of Work, Implementation of Audit Work, Management of the Internal audit section, influences the partial and simultaneous on the effectiveness of the implementation of the internal control structure. This research was conducted at PT. BPR DOUBLE SPEECH Pamanukan Subang in Subang, West Java Province. Data was collected by distributing questionnaires to the heads of the respective Internal Control Units, and the heads of the Ministry of Finance. The method used in this research is to use a quantitative descriptive analysis method. To test the hypothesis used multiple linear regression analysis model, the test used by SPSS 17.0. The results of the study show that independence affects the effectiveness of the internal control structure implementation. Professional expertise affects the effectiveness of the implementation of the internal control structure. The scope of work affects the effectiveness of the implementation of the internal control structure. Implementation of audit work affects the effectiveness of the implementation of the internal control structure. Management of the internal audit section affects the effectiveness of the implementation of the internal control structure. Independence, professional expertise, scope of work, implementation of audit work, and management of the internal audit department simultaneously affect the effectiveness of the implementation of the internal control structure. Keyword: Audit, Effectiveness, Simultaneous
Co-Authors Eka Mulyani