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The Influence of Service Quality and Information Systems for Rural and Urban Land and Building Tax Collection (PBB P2) on the Effectiveness of P2 PBB Payments at The Congeang Kecamatan District Office Dina Diandri; Tita Kartika; Gunawan Wibisana
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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The core problem of this research is the effectiveness of the payment of Rural and Urban Land and Building Tax (PBB P2) at the Conggeang DistrictOffice, Sumedang Regency.The purposeof this study was to determine how much influence the quality of service and information systems forcollecting Land and Building Tax (PBBP2) onthe effectiveness of PBB P2 payments at the Conggeang District Office, Sumedang Regency. This study uses quantitative methods. Thenumberof samples in this study were 100 respondents usingmethod random sampling. The analysis used is multiple linear regression analysis. Data processing using the SPSS for windows 25 program. The results of this study indicate that thequality of service and information systemsfor Rural and Urban Land and BuildingTax (PBBP2) has asignificant effectonthe effectiveness of PBB P2 paymentsin Conggeang District, Sumedang Regency. This is indicated by the regression equation Y=12,516+0,154X1+ 0,539X2+ 3,427. The probability value is less than 0.05 and the calculated f value isgreater than f table, the results of the coefficient of determination test to determine the amount of contribution provided by the service and information system for Rural adnd Urban Land and Building Tax (PBBP2) on the effectiveness of (PBBP2) payments of 46.9%. Then according to the t-test the quality of service has a significant effect on the effectiveness of PBB P2 payments seen from t count > t table (1.685>1.660) and the information system for Rural and Urban Land and Building Tax (PBBP2) has asignificant effect on the effectiveness of PBB P2 payments seenfromt count > ttable (7.172 > 1.660).

The Effect Of Self Assessment System On Restaurant Tax Receiving In Badan Pengelolaan Pendapatan Daerah Kabupaten Sumedang Yusriyah Intan Lestari Badiun; Apiatno; Gunawan Wibisana
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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The core of the problem in this study is the level of compliance of Taxable Entrepreneurs (PKP) in Sumedang Regency, which fluctuates in issuing tax invoices and in reporting VAT Periodic SPTs. This study aims to determine the effect of the application of the e-Faktur application on the level of compliance of the Taxable Penngusha at KPP Pratama Sumedang. This research method uses quantitative descriptive with a survey approach. The sampling technique used was random sampling with the number of samples used as many as 94 respondents. Research data obtained through the distribution of questionnaires and observation. The data analysis technique used is simple linear regression. The results showed that the application of the electronic tax invoice application (e-Faktur version 3.0) had a positive and significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Sumedang.

The Effect Of Accounting Conservatism And Managerial Ownership Structure On Tax Avoidance Desi Ratnasari; Erpi Rahman; Gunawan Wibisana
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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Tax avoidance is a legal way to reduce the tax burden owed. Tax avoidance can be measured using the Effective Tax Rate (ETR). This study was conducted to determine the effect of accounting conservatism and managerial ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative. The data in this study uses secondary data in the form of consistent financial statements of manufacturing companies on the Indonesia Stock Exchange (IDX) for 2 periods from 2017-2018. sample using purposive sampling method. The number of samples selected were 8 observed companies. Data analysis used multiple linear regression. The results of this study prove that accounting conservatism has no effect on tax avoidance. This is because the use of inactive accounting will increase the company's tendency to take tax avoidance. And managerial ownership structure has no effect on tax avoidance. Because the portion of manager's share ownership is relatively low, it will not increase the company's tendency to do tax avoidance. Based on the tests carried out using the Simultaneous Test or the F test, the results of the statistical calculation of the F test above based on the Anova table show that Fcount is 0.870 > Ftable 0.267 and a significance value of 0.442 > 0.05

The Effect of the Internal Control System on the Effectiveness of Collection of Parking Retributions at the Majalengka Regency Transportation Service Novelia Adzani Dirgajayanti; Fahrul Alam Masruri; Gunawan Wibisana
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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This study aims to determine: (1) To find out whether the internal control system in the Department of Transportation affects the collection of parking fees in Majalengka Regency, (2) To find out how effective the collection of parking fees by the Department of Transportation (Dishub) of Majalengka Regency is. The type of research used is a quantitative method with a survey approach. The results of this study indicate that (1) the Internal Control System has a significant and significant effect on the Effectiveness of Collection of Parking Retribution as indicated by the correlation coefficient value of 0.283, the significance value is less than the critical value, namely 0.050 or (0.013 <0.05) and the t-count value is 2.538. ttable is greater than 1,994, (2) the Internal Control System also has a correlation with the Effectiveness of Collection of Parking Retribution as indicated by the coefficient value of 0.283. Then the magnitude of the correlation between the Internal Control System and the Effectiveness of Collection of Parking Retribution when the Internal Control System remains is (0.283) x 100% = 28.3%

The Effect of Taxpayer Awareness and Awareness on Taxpayer Compliance Paying Land and Building Taxes in Rancakalong District, Sumedang Regency Ervina Puji Lestari; Gunawan Wibisana; Sophia Annisa
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 of the problem in this research is about compliance with paying Land and Building Tax (PBB) in Rancakalong sub-district, Sumedang Regency. This study aims to determine the income of taxpayers, taxpayer awareness, taxpayer compliance, the magnitude of the effect of taxpayer income on tax compliance, the magnitude of the effect of taxpayer awareness on tax compliance, and the magnitude of the effect of income and taxpayer awareness together on tax compliance. compliance with paying PBB in Rancakalong District, Sumedang Regency. This research method uses quantitative methods with a survey approach. The sampling technique used simple random sampling method. The population of this research is individual taxpayers who are registered in Rancakalong District. The sample used in this study were 100 respondents. The data in this study were obtained primary (questionnaire). The analysis technique used is multiple regression analysis, correlation coefficient test, coefficient of determination, and hypothesis testing. Data processing using SPSS for windows 25 program. The results of this study indicate that income and awareness of taxpayers have a significant effect on compliance with paying PBB in Rancakalong District, Sumedang Regency.

The Influence of Competence and Professionalism on Performance Auditor at the Sumedang Regency Inspectorate Azis Nurkholik; Erpi Rahman; Gunawan Wibisana
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 less than optimal performance of the auditors is thought to be caused by poor competence and professionalism of the auditors. This study aims to determine the effect of Competence and Professionalism on Auditor Performance. The Independent Variables used in examining the Auditor's Performance include Competence and Professionalism. This study uses survey methods, data collection techniques used are observation, interviews, literature studies, questionnaires and data processing. The sampling technique in this study used a purposive sample, while the data sources were primary and secondary data types. The data analysis was carried out with validity tests, normality tests, reliability tests, multiple linear regression analysis tests, correlation coefficient analysis tests, determination tests, and hypothesis testing using the SPSS version 25 program. The results of this study were the coefficient of determination, the magnitude of the influence of Competence (X1) Professionalism (X2) on Auditor Performance (Y) can be seen from the coefficient of determination (R2) obtained by 0.858 or 85.8%. So Competence (X1) and Professionalism (X2) have an influence on Auditor Performance (Y) by 85.8%. While 100%-85.8% = 14.2% other influenced by other factors that are not included in the variables of this study. This means that the higher the competence and professionalism, the better the auditor's performance will be. While the results of statistical testing of the F test based on the Anova table show Fcount 60.627 > Ftable 3.47 and a significance value of 0.000 <0.005. So on this basis Ha is accepted and Ho is rejected. This states that there is a positive and significant influence of Competence and Professionalism together on the Performance of Auditors at the Sumedang Regency Inspectorate. In the Coefficient of Determination, the regression (R) is 0.927 and R Square (R2) is 0.859. This means that the variables of Competence and Professionalism affect the audit quality variable by R2 or 85.9% while the remaining 14.1% is influenced by other factors that are not included in this research variable.

The Effect Of Taxpayer Awareness And Tax Knowledge On Taxpayer Compliance In Paying Land And Building Tax In Buahdua District Erwin Reno; Gunawan Wibisana; Fahrul Alam Rahman
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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The essence of the problem in this study is the low level of taxpayer compliance in paying taxes. This type of research is the quantitative descriptive method. The sampling technique used simple random sampling method. The sample used in this study were 100 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 the quality test is carried out followed by multiple regression tests then the data is analyzed using the product moment correlation coefficient test, determination coefficient test, and partial test (t). The results showed that taxpayer awareness and knowledge of taxation were in good category.The results of taxpayer compliance are in the good category. And the conslusion for taxpayer awareness and tax knowledge on taxpayer compliance have a significant positive effect. The suggestion in this research is that the government should further increase the socialization so that the awareness and knowledge of taxpayers increases, so that taxpayer compliance in paying taxes continues to increase.

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