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All Journal EKONOMIKA45 Jurnal Riset Ekonomi dan Akuntansi
Oky Resita Rahmania
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Anggaran Biaya Produksi Dan Kas Terhadap Anggaran Perencanaan Dan Pengendalian Perusahaan: Literature Review Oky Resita Rahmania
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1318

Abstract

The purpose of this study was to analyze the influence of the budget of production costs and cash costs on the planning and control budgets of trading companies. The method used is the qualitative method with the study of the library. The results in this article are summarized as follows: (1) The budget of production costs has an effect on the Company's Control Budget (2) The cash budget has an effect on the Company's Control Budget.
Pengaruh Love Of Money, Machiavellian, Dan Pemahaman Perpajakan Terhadap Persepsi Penggelapan Pajak (Tax Evasion) Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di Kpp Pratama Surabaya Sawahan Oky Resita Rahmania; Achmad Maqsudi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2584

Abstract

This study aims to test and analyze the effect of love of money, Machiavellian, and understanding of taxation on the perception of tax evasion on individual taxpayers registered at KPP Pratama Surabaya Sawahan. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Pratama Surabaya Sawahan. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that love of money has a positive and significant effect on the perception of tax evasion. Meanwhile, Machiavellian and understanding of taxation have a significant negative effect on the perception of tax evasion.
Co-Authors Achmad Maqsudi