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Lilis Kartika
Universitas Sebelas April
Economics, Econometrics & Finance

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The Effect of The Effectiveness of Market Retribution Management on Increasing Regional Retributions in Sumedang Regency Susanti Suhendar; Fahrul Alam Masruri; Lilis Kartika
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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This study aims to determine the effect of the effectiveness of market retribution management on increasing regional levies at Bappenda Sumedang Regency. The method used in this study is a quantitative method with a survey research method approach. The population in this study were 87 market levy taxpayers. The data sources used were primary data and secondary data. Data collection techniques were obtained from questionnaires (google form) and from literature studies. Data analysis methods used data quality test, coefficient analysis, analysis simple linear regression, and hypothesis testing processed using the SPSS 25 application. The results of this study indicate that the Effectiveness of Market Retribution Management has a positive and significant effect on increasing regional or individual fees partially or individually, this is indicated by the value of t_count 4,588> t_table 1,988 with a significance level 0.000 <0.05
The Effect Of The Implementation Of E-Samsat And Progressive Taxes On Motor Vehicles Tax Revenue In Sumedang District Sri Rizki Gumilang; Maman Nurochman; Lilis Kartika
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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This study aims to determine the effect of the application of e-samsat and progressive tax on motor vehicle tax revenue receipts at Samsat Sumedang Regency. This type of research method is quantitative with primary and secondary data sources. The sample collection technique in this study is probability sampling with a total of 100 samples with data collection techniques obtained from the results of questionnaires (google form) and literature study. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the application of e- samsat has a positive and significant effect on motor vehicle tax revenue partially with a tcount value of 2.282 > ttable 1.984 while the application of progressive taxes has a significant effect on motor vehicle tax revenue receipts partially with a value of tcount 8.173 > ttable 1.984. And simultaneously the variable implementation of e-samsat and progressive tax has a significant effect on motor vehicle tax revenues with Fcount 49.599 > Ftable 3.09 and gives an effect of 50.6%.
Analysis of Internal Control of Fixed Assets at the Department of Environment and Forestry of Sumedang Regency Triadi Ramadani; Apiatno; Lilis Kartika
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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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 Tax Planning and Managerial Ownership on Firm Value in Property, Real Estate Sector Companies and Construction of registered buildings on the Indonesia Stock Exchange (IDX) Resi Rosanti; Lilis Kartika; Maman Nurochman
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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Tax planning tends to fall in some companies shown to be ETR (Effective Tax Rate) higher because of the company's revenue burden greater than pre-tax revenue, which, if the tax burden rises then will be followed by an increase in ETR anyway. The low level of managerial ownership in this case indicates that there are still few management parties that have shares in the company. The company's value has fallen on some companies, which may be due to the fact that there is still a declining profit due to the rising tax burden. It also caused the stock price to fall so that the stock price was below its book value or its actual value. The research aims to determine the impact of tax planning and managerial ownership on the company value of the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX) both partially and simultaneously with the 2016-2019 research period. The research method used is quantitative. Data collection techniques with Purposive sampling, and the results of 9 companies sample. The research results show that significant tax planning of 0.072 > 0.05 then partially tax planning variables do not affect on company values, and significant managerial ownership of 0.000 < 0.05 then partially managerial ownership variables have a positive affect on company values. And the simultaneous tax planning and managerial ownership of 0.000 < 0.05 then had a positive and significant impact on the value of the company. The coefficients of determination obtained at 0.630 or 63%, while the remaining 37% was influenced by other factors not included in this research variabl.
The Effect of Internal Control on Fraud Prevention in the Inspectorate Office Sumedang Regency Arli Cucun; Tita Kartika; Lilis Kartika
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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The core problem of this research is that the performance of the inspectorate is not optimal in preventing vulnerability. The purpose of this research is to determine the internal control, prevention and internal control that affect prevention at the Sumedang Regency Inspectorate Office. This study uses a descriptive research method approach with quantitative analysis techniques, conducted through a survey method. Data collection techniques were analyzed by means of observation and questionnaires. The research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that internal control of 4,637 was very good with an average of 85.87%, vibration prevention was 3.998 good with control of 83.29% and internal control control with control was 0.777 (strong relationship), and the magnitude of the influence of internal control to vulnerability at the Inspectorate Office of Sumedang Regency by 60.4% (strong) and there are still 39.7% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (9.40) > ttable (1.67155), that there is a positive influence between internal control on fraud prevention at the Sumedang Regency Inspectorate Office and can be accepted. The Sumedang Regency Inspectorate Office in order to maintain external pressure by investors can affect the performance of the Sumedang Regency Inspectorate Internal Control and improve in terms of competitive operating conditions
The Effect of Understanding Tax Regulations, Tax Sanctions, and Awareness of Taxpayers on Compliance with Restaurant Taxpayers in Sumedang Regency Nurul Apriliani Utami; Ayi Srie Yuniawati; Lilis Kartika
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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This research aim to knowthe influence of understanding tax regulation, tax sanction, awareness tax payers to compliance tax payers of restaurant at Sumedang Regency. This research uses quantitative research method by using a questionnaire as a data cellection media. Population of this research are taxpayer that registered in BAPPENDA Sumedang. The samples in this research are 53 restaurant taxpayers. The sample collection technique used in this research was purposive sampling Prerequisite test used classical assumption test.The data analysis techniques used in this research were multiple linear regression. This result indicated that (1) understanding tax regulation to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,389, the value of t amount>t table (2,789>2,00958) and significantly 0,008<0,05, (2) tax sanction to compliance tax payer of restaurant tax payer, it is proven by the regression coefficient 0,361, the value of t amount<t table (2,855>2,00958) and significantly 0,006<0,05, (3) awareness tax payers to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,467, the value of t amount<t table (3,288>2,00958) and significantly 0,002<0,05, (4) understanding tax regulation, sanction taxation, and awareness tax payers to compliance tax payers of restaurant tax payer F amount>F table (23,430>2,790) and significantly 0,000<0,05.
The Effect Of Taxpayer Services And Public Service Accountability On Increasing Taxpayer Compliance In Paying Motor Vehicle Tax Tania Auliana Yahya; Maman Nurochman; Lilis Kartika
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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The essence of this problem is taxpayer compliance in paying motor vehicle taxes at the Sumedang Regency SAMSAT Office. The purpose of this study was to determine the effect of mobile Samsat services and public service accountability on increasing mandatory compliance in paying motor vehicle taxes at the Sumedang SAMSAT Office. This study uses quantitative methods. The number of samples in this study were 100 respondents using random sampling method. The analysis used is multiple linear regression analysis. Data processing using the SPSS for windows 25 program. The results showed that the mobile samsat service and public service accountability had a simultaneous and significant effect on the compliance of motorized vehicle taxpayers in Sumedang Regency. This is indicated by the regression equation Y = 16,090 + 0,461X1 + 0,199.X2 + 3,178 the probability value is less than 0.05, and the Fcount value is greater than Ftable. accountability of public services to the compliance of motorized vehicle taxpayers is 45.9%. Furthermore, according to the results of the t-test, mobile Samsat services have a significant effect on the compliance of motorized vehicle taxpayers as seen from tcount > ttable (2,649>1,660). While the accountability of public services does not affect the compliance of motor vehicle taxpayers because tcount < ttable (1,298 <1,660).
Analysis of the Potential and Effectiveness of Advertising Tax Revenue in Sumedang Regency Putri Anisa Agustina; Apiatno; Lilis Kartika
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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Sumedang Regency is one of the regions with a relatively low percentage of advertisement tax revenue compared to other sources of tax revenue. The potential for advertising tax revenue is proportional to the development of business activities that use billboards to introduce products produced by entrepreneurs to the public. This is based on this study aims to determine how the potential for advertisement tax and the effectiveness of advertisement tax revenue in Sumedang Regency. The research method uses a descriptive quantitative approach, the sample object of this research is advertisement tax which is selected purposively. Data collection techniques with documentation, observation, and interviews. Research data analysis using descriptive statistics. The results show that the potential value of the advertisement tax is greater than the realization of advertisement tax revenue, the average development of the potential advertisement tax per year is 2.5%, which is greater than the realization of its revenue of 1.1%. The development of the number of advertisements on average each year increased by 4.7%, and the highest development of the types of advertisements was the type of billboards (sticking) by 13.3%, while the development of the lowest types of advertisements was the types of billboards by 0.5%. Then based on the realization ratio and the advertisement tax target, the effectiveness of advertisement tax revenue is in the "effective" category with an average value of 100% effectiveness.
Co-Authors Apiatno Arli Cucun Ayi Srie Yuniawati Fahrul Alam Masruri Maman Nurochman Nurul Apriliani Utami Putri Anisa Agustina Resi Rosanti Sri Rizki Gumilang Susanti Suhendar Tania Auliana Yahya Tita Kartika Triadi Ramadani