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All Journal Measurement : Jurnal Akuntansi Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Literasi Akuntansi Journal of Trends Economics and Accounting Research Master: Jurnal Manajemen dan Bisnis Terapan Equity
Sriniyati
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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The Effect Of Hotel And Restaurant Tax On Kabupaten Bantul’s Local Revenue In 2016-2024 Sriniyati; Alda Tri Yuliani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8565

Abstract

The purpose of this study was to examine the effects of hotel tax and restaurant tax towards Kabupaten Bantul’s local revenue (PAD). Data used in this research was time series data from 2016 until 2024. Data used in this research was secondary data collected from Kabupaten Bantul’s official website. To test the hypotheses, this study used hypotheses testing through the Warp PLS 8.0. The results of this study gave empirical evidence that hotel tax had a positive and significant effect on Kabupaten Bantul’s local revenue (PAD).
Pengaruh Tax Planning dan Beban Pajak Terhadap Ekuitas: Analisis Pada Perusahaan Subsektor Makanan dan Minuman Sriniyati Sriniyati; Sustiyanti Dewi Anggraini
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8655

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh tax planning dan beban pajak terhadap ekuitas. Penelitian dilakukan terhadap Perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021 sampai dengan 2024. Pengumpulan data dilakukan secara purposive sampling. Data yang diperoleh dianalisis menggunakan analisis regresi berganda dengan SPSS Versi 25. Pengujian pada variabel tax planning menunjukkan bahwa variabel tersebut memiliki pengaruh positif dan signifikan terhadap ekuitas. Semakin efektif perencanaan pajak yang dilakukan, maka akan semakin besar peningkatan ekuitas yang dapat dicapai. Hasil pengujian variabel kedua menunjukkan bahwa beban pajak tidak memiliki pengaruh signifikan terhadap ekuitas. Hal ini disebabkan beban pajak merupakan salah satu komponen beban yang seringkali sulit untuk diprediksi besarannya sehingga pengaruh terhadap ekuitas menjadi tidak signifikan. Kata kunci: Tax planning, beban pajak, ekuitas Abstract This study aims to examine the effect of tax planning and tax expenses on equity. The research was conducted on Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange from 2021 to 2024. Data has collected using purposive sampling method. The data obtained were analysed using multiple regression analysis with SPSS Version 25. The testing result for the tax planning variable indicated that it has a positive and significant effect on equity. The more effective tax planning implemented, the greater potential increase in equity that can be achieved. The result of the second variable test showed that tax expenses do not have a significant effect on equity. This is because tax expenses are one of the cost components whose amounts are often difficult to predict, resulting in an insignificant effect on equity. Keywords: Tax planning, tax expenses, equity
Pengaruh Tingkat Penghasilan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar PBB di Kecamatan Tegal Barat Canesya Helga Rianti; Sriniyati Sriniyati
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.318

Abstract

Purpose: This study aims to analyze the influence of taxpayer income and taxpayer awareness on the level of compliance in paying Land and Building Tax in West Tegal District, Tegal City Method: This study used quantitative approach with data collection technique through questionnaire, distributed to 53 taxpayers in West Tegal District, Tegal City Finding: The results of the study indicate that taxpayer income partially has a significant effect on compliance in paying PBB, while taxpayer awareness is also proven to have a positive and significant effect on the level of compliance. Simultaneously, taxpayer income and awareness significantly influence taxpayer compliance in paying Land and Building Tax Novelty: The inconsistency in previous research findings constitutes a research gap that warrants further investigation. In addition, West Tegal District has distinctive characteristics compared to other regions examined in prior studies. Therefore, conducting this study is considered necessary.
Co-Authors Alda Tri Yuliani Canesya Helga Rianti Erlinda Nur Khasanah Finishtya, Florentina Cindy Florentina Cindy Finishtya Siregar, Hilda Octavana Siti Muslihah Susanti, Tia Ayu Sustiyanti Dewi Anggraini