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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ETNIK : Jurnal Ekonomi dan Teknik Economic Reviews Journal
Diah Widajantie, Tituk
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Pengaruh kompetensi dan transparansi terhadap efektivitas pengelolaan dana kelurahan pada kelurahan di Kecamatan Gubeng Kota Surabaya Christopher Djamiraga, Axl; Diah Widajantie, Tituk
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.155 KB) | DOI: 10.32670/fairvalue.v4i11.1779

Abstract

This study aims to test and prove the effect of competence and transparency on the effectiveness of village fund management in Gubeng District, Surabaya City. This research uses quantitative methods. The sampling technique used is purposive sampling and the type of data in this study is primary data. The sample of this study was 30 employees in 6 villages in Gubeng District, Surabaya City. The data collection technique used in this study was through the distribution of questionnaires or questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) with SmartPLS 3.0 application software. The results of this study indicate that the competence of the apparatus has a positive and significant effect on the effectiveness of village fund management, as well as transparency which has a positive and significant impact on the management of village funds.
Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah, dan Belanja Modal terhadap kemandirian Keuangan Daerah Kota Blitar Yahya, Muhammad; Diah Widajantie, Tituk
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 4 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i4.177

Abstract

An independent region is when the region's own-source revenue is the main source of revenue in financing regional expenditures so that it does not depend on loans to stakeholders, the provincial and central governments. The purpose of this research was to examine and analyze the effect of general allocation funds, local revenue and spending capital on the regional financial independence of Blitar City. The research sample is 10 years old, originating from the Blitar City budget report for the 2012-2021 period. Data analysis techniques using SPSS. The results of the study show that the General Allocation Fund and Capital Expenditure have no effect on Regional Financial Independence, while Regional Original Revenues have an effect on Regional Financial Independence.
Penerapan Pajak Penghasilan Pasal 23 Terhadap Kepatuhan Wajib Pajak Fransiska, Bella; Diah Widajantie, Tituk
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.412

Abstract

Compliance with Income Tax (PPh) 23 among companies varies greatly. Some companies comply, while others still face challenges in adhering to the regulations. Factors such as a lack of understanding of the regulations, complicated administration, or the intent to evade taxes often lead to non- compliance. As much as 82.5% of the realized state revenue in the third quarter of 2019 came from taxes. Income Tax and Value Added Tax were the largest contributors to the total tax revenue collected by the government. This article aims to identify the criteria that determine whether a company can be considered compliant with its tax obligations. This study uses qualitative research with descriptive data collection and focuses on the context provided by individuals or groups involved in the study. The focus of this research explains the criteria for companies that have complied with their tax obligations. The results of this study indicate that there are several tax compliance criteria according to Law Number 6 of 1983 concerning General Provisions and Tax Procedures, including timely registration, meaning that the taxpayer or the company registers itself after meeting the requirements set by the tax authorities and then starts its business.
Co-Authors Christopher Djamiraga, Axl Fransiska, Bella Muhammad Yahya