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Journal : JURNAL MANAJEMEN BISNIS

Financial Report Based on The Regional Financial Accounting System of The Regional Government of Bandung District Surjono, Welly
Jurnal Manajemen Bisnis Vol. 8 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i2.880

Abstract

The performance of organizations engaged in regional management areas has a regional financial accounting system in the form of activities ranging from recording to reporting business activities. The quality of government financial reporting is reflected in the results of the BPK audit. This literature review includes the basis for research and original research that will be the basis. The internal control system is a system formed to ensure the security of company assets. Internal control is a policy and an organized process and a process that integrates activities and operations to provide adequate assurance to achieve organizational goals. Research must be beneficial, and this research only has academic benefits. A quality local government financial accounting system and financial reports, as well as reference materials for further research on the same topic. Government financial reports may be of poor quality. This is related to the purpose of developing an accounting system which is none other than improving accounting management and internal control: increasing the level of financial reporting, increasing the reliability of accounting information, and providing accounting information.
The Impact on Taxpayers Regarding Fines and Tax Compliance Surjono, Welly
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.950

Abstract

This study examines compliance factors, including attitudes toward sanctions, tax services, and tax awareness. The data used in this study are divided into primary and secondary data. Primary data comes from respondents' direct answers to questionnaires, while secondary data comes from institutions such as KPP. The questionnaire used for data collection has been tested for validity and credibility before being distributed to 15 respondents. The study population was individual taxpayers (WP OP), and four tax offices were randomly selected. Hypotheses were tested with regression data analysis. The results of this study indicate that Taxes are significant for development and government programs. Taxes and Non-Tax State Revenue (PNBP) are two types of state revenue. Other than taxes, PNBP is money that the central government receives. Taxes significantly affect national development and state spending. The government can control economic growth by making tax policies. The government continues to improve the tax system to achieve economic goals. This includes amending the Income Tax Law.