Mustafa, Santiadji
JURNAL AKUNTANSI DAN KEUANGAN

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PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK (Studi Pada KPP Pratama Kendari) Mustafa, Santiadji; Husin, Husin; Unde, Hajariah
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis research aims to determine the effect between consciousness Taxpayer and Sanctions Tax to Compliance Formal Individual Taxpayer (study on KPP Pratama Kendari).The sample in this research is the individual taxpayer in kendari city totaling 100, methods sampling used in this research is the accidental sampling. The method used in this research is a method of regression analysis multiple linear.These results indicate that the consciousness taxpayers and sanctions tax partially influential positive and significant compliance formal individual taxpayer in kendari city. Simultaneously consciousness taxpayers and sanctions tax to compliance formal individual taxpayer in kendari city influential positive and significant. Keywords: Consciousness Taxpayers, Sanctions Tax, Compliance Formal Taxpayer.
PENGARUH KUALITAS PELAYANAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Kolaka) Mas; Mustafa, Santiadji; Winarni, Fatmawati
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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Abstract

The objective of this research is to know influence between Account Representative Service to The Formal Compliance of  Individual Taxpayer in the Small Taxpayer Office Kolaka. The population are used in this study that individual taxpayers that registered in Small Taxpayers Office Kolakaamounted to 19.286 people, where the number of samples amounted to100 people. The samples in this study using the formula slovin. Data analysis method used is simple linear regression test such as t test with used computer program SPSS 21 for windows.The result of this study show that in partially, Account Representative Servicehave a positive and significant effect to The Formal Compliance of  Individual Taxpayer in the Small Taxpayer Office Kolaka.Coefficient determination test showed the value of R Square of 0,693, this shows that the ability of independent variables in explaining the dependent variable is quite good with the coefficient of determination of 69.3%, while the remaining 30.7% is explained by other variables not examined. Keywords : Account Representative Service and Formal Compliance of  Individual Taxpayers.
PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA KENDARI Husin, Husin; Mustafa, Santiadji; Safaa, Violla
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT The research aims to know  effect of financial management and commitment to the Financial Statements of Local Government Kendari. The hypothesis of this study is the financial management and commitment to significantly influence the financial statements of local government. The samples used were 27 respondents financial statement of local government team. The sampling technique with census sampling method. To answer the hypothesis is used analysis linear regression multiply combine with SPSS 20.T-test result shows that the partial financial management has t count 2.720 greater than t table 1.710 and commitment have t hitung 2.992 greater than t table. This shows that all independent variables a significant effect on the financial statements of local government. The coefficient of the regression results adjusted R Square of 0.739. This means that the variance of independent variables that explain 73.9% of the dependent variable, while the remaining 26.1% is explained by other variables not examined. The results of this study indicate that Financial Management has a significant impact on the Financial Statements of Local Government as well as the commitment to have a significant impact on the Financial Statements of Local Government. Keywords: Financial Management, Commitment, and Financial Statements of Local Government
ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA (STUDI PADA PD. PASAR KOTA KENDARI) Mustafa, Santiadji; Anugranita, Dwi Ananda
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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AbstractThis study aims to find out the level achievement of the realization of the budget as well as the causes of difference between budget and actual budget in 2014. The data used is the qualitative and quantitative data as well as data source in this research are primary and secondary data. This research is using descriptive analysis by variance analysist  between budgeted and actual revenues and costs. The results of varians analysist showed that Market Local Company Of Kendari City does not reach the budget targets of the budget due to several factors. But in terms of Cost (Expenditure), Market Local company Of Kendari City has been able to improve efficiency and cost effectiveness in operational activities that prove budget realization lower cost than budgeted. Keywords: Budget revenues and costs