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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%.

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 Accounting System On The Effectiveness Of Internal Control At PERUMDA Air Minum Tirta Medal Sumedang Epilia Yunita; Erpi Rahman; Maman Nurochman
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 background of this study is that the researchers see that the internal control of fixed assets in PERUMDA Air Minum Tirta Medal Sumedang has not run optimally, this can be seen from various problems related to weak control over fixed assets. This study aims to examine and obtain evidence regarding the fixed asset accounting system that affects the effectiveness of fixed asset internal control. The method used in this study is a quantitative research method with a survey approach. This study uses primary data and secondary data sourced from PERUMDA Air Minum Tirta Medal Sumedang. The samples used were 20 samples. Determination of the sample using purposive sampling technique. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Furthermore, testing of validity, reliability, spearman rank correlation, coefficient of determination, and hypothesis testing were carried out. The results showed that the fixed asset accounting system had a significant effect on the effectiveness of fixed asset internal control. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. The relationship between the fixed asset accounting system and the effectiveness of internal control shows a strong correlation. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. This shows that the hypothesis proposed by the researcher is "There is an Effect of the Accounting System on the Effectiveness of Internal Control of Fixed Assets at PERUMDA Air Minum Tirta Medal Sumedang " acceptable.

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).

Operational Audit Analysis In Credit Policy Wildayanti Hidayah; Maman Nurochman; Tita 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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The purpose this research are (1) to determine wether operational audit of credit wisdom by Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Central Bank No. 1/6/PBI/1999, and (2) to examine wether the wisdom of credit at Kredit Plus Sumedang in compliance with the guideline setting up by Kredit Plus Sumedang is related with the credit approval procedure. This research is a case study. Data was analysed by qualitative descriptive analysis. The data was primary data vthat was collected though interview with the employee of analisys credit. The results showed that the implementation of operational audit of credit wisdom at Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Cental Bank No. 1/6/PBI/1999. The implementation of operational audit starts from of preparation of the audit, preparation of the audit programs, audit of assignment, reporting of audit results and follow up to the result of the audit conducted by the internal audit of Kredit Plus Sumedang are in accordance with applicable regulation of Indonesia Central Bank No.1/6/PBI/1999. Furthermore, it has been proven that the credit wisdom in Kredit Plus Sumedang Office which refers to the principles of credit 5C (Character,capacity,capital, collateral, condition), 5P (Purpose, payment, party, profitability, protection) and 3R (Return, repayment, risk bearing ability) has been implemented as it should and was in compliance with the guideline that have been set by Kredit Plus Sumedang.

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