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All Journal Review of Accounting and Taxation As-Syirkah: Islamic Economic & Financial Journal
Arisa, Lisa
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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REVIEW OF FUNDING PROCEDURES ON PT FIFGROUP CILEGON BRANCH Fitroh, Laila; Arisa, Lisa; Febrianti, Dian; Ekkiwinatha, Novan
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.167

Abstract

Purpose - This research aims to describe the procedures for granting credit to Fifgroup companies in Cilegon Design/methodology/approach - Financing credit sales of Honda motorcycles to PT. FIFGROUP uses a system and credit financing procedures. The purpose of this study is (1) to analyze the effectiveness of procedures for providing credit funds to customers at PT. FIFGROUP Cilegon Branch (2) To analyze the customer's bad credit control system PT. FIFGROUP Celeron Branch Finding - Observations were made on the results of this study shows In analyzing the feasibility of granting credit to consumers, besides using 5C analysis the company also uses five parameters feasibility in analyzing whether or not the prospective debtor is financed credit, this proves that the company has carried out the process credit approval in accordance with procedures established by the company. Appropriate division of tasks and segregation of functions is control internal company which is one way to minimize risk uncollectible accounts receivable.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Studi Kasus: di KPP Pratama Cilegon Angga Nugraha; Febrianti, Dian; Ekkiwinatha, Novan; Arisa, Lisa; Pratiwi, Annissa; Nisa, Khairun; Romadhon, Romadhon
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 2 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study examines the effect of understanding tax regulations on taxpayer compliance at the Cilegon Primary Tax Office (KPP Pratama Cilegon). This research is motivated by the importance of improving taxpayer compliance to optimize state revenue, with the level of understanding of tax regulations identified as a key influencing factor. This study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 60 registered individual taxpayers at KPP Pratama Cilegon. Data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, and t-tests, processed with SPSS version 27. The results indicate that understanding tax regulations has a positive and significant effect on taxpayer compliance. The t-value was 7.710, which is greater than the t-table value of 2.001, with a significance level of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.506 shows that understanding of tax regulations explains 50.6% of the variation in taxpayer compliance, while the remaining 49.4% is explained by other factors not included in this study. These findings confirm that the higher a taxpayer’s understanding of tax regulations, the higher their compliance in fulfilling tax obligations.
Co-Authors Angga Nugraha DIAN FEBRIANTI Ekkiwinatha, Novan Fitroh, Laila Khairun Nisa Pratiwi, Annissa Romadhon Romadhon