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Sri Mulyati
STIE Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF E-SPT AND NATIONAL TAX CENSUS ON THE INCOME OF INCOME TAX (Case Study in West Java Regional Tax Office 1) Kartika Merdeka Wati; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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This research aims to know the influence of e-SPT and National Tax Census (NTC) of the Personal Income Tax receipts partially or simultaneously. Data obtained come from the Kanwil DJP West java 1. Data taken from 2012 to 2013, includes user e-SPT, the addition of the number of taxpayers, and acceptance of The Personal income tax. The method of sample selection the sample selection technique used nonprobability sampling and saturated samples, which taken as a whole than 15 (fifteen) work unit KPP. Types of data used by researchers that quantitative data and data sources in this study is secondary data. Before performing hypothesis testing, data obtained in advance a classic assumption test tested. Hypothesis testing is carried out by means of multiple linear regression in statistical analysis. As for the results of the study are as follows: 1) partially e-SPT effect negatively to personal income tax reception. While the NTC does not affect the acceptance of personal income tax. 2) simultaneously e-SPT and NTC effect on receipt of The personal income tax.
THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 46 OF 2013, TAXATION SOCIALIZATION AND QUALITY OF TAX SERVICE ON TAX OBLIGATION COMPLIANCE (Case Study of Taxpayers Registered at KPP Pratama Bandung Karees) Yosi Febriani; Asep Kurniawan; Sri Mulyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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The aim of this research is to examine the influence of Government egulation Nomor 46 year 2013, socialization of taxation and service toward taxpayer compliance both partially and simultanly. This research ic conducted by giving the questionaires to all taxpayer in KPP Pratama Bandung Karees. Which is determined based on random sampling technique, so it is possessed 100 taxpayer. Analysis method used is double linier regression which use SPSS 20.0 tool. The results of the research are (1) implementing Government Regulation Nomor 46 year 2013 influences taxpayer compliance positively and signifantly, (2) socialization of taxation influences taxpayer compliance positively and signifantly, (3) the quality of tax service influences positively and signifantly of taxpayer compliance, (4) implementing Government Regulation Nomor 46 year 2013, socialization of taxation and service quality of tax affect taxpayer compliance positively and significantly.
THE EFFECT OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, TURNOVER RATIO AND CASH FLOW ON SHARIA MUTUAL FUNDS PERFORMANCE (Case Study of Sharia Mutual Fund Companies Registered in OJK for the Period of 2011-2014) Mega Mustika Sari; Sri Mulyati; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research.
THE EFFECT OF SHARE RETURN, STOCK RISK, STOCK PRICE AND TRADE VOLUME OF BID-ASK SPREAD (Study of Companies Listed in Jakarta Islamic Index (JII) for 2012-2014 Period) Novyasari Suchi Hendryati; Sri Mulyati; Indah Umiyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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This study aims to determine the impact of stock returns, stock risk, stock price and trading volume of the bid-ask spread.This study was performed on companies listed in the Jakarta Islamic Index (JII) during the years 2012 to 2014. Sampling premises of population conducted by purposive sampling method. Samples according to the criteria that as many as 78 companies . The statistical tool used in this study is Eviews 8.1. The results found in this study that by simultan return stock, stock risk, stock price and trading volume significantly influence the bid-ask spread. Partially only variable stock returns and stock prices which have a significant influence on the bid-ask spread. While the risk of stock and trading volume have no influence on the bid-ask spread.
Co-Authors Asep Kurniawan Estu Widarwati Indah Umiyati Kartika Merdeka Wati Mega Mustika Sari Novyasari Suchi Hendryati Yosi Febriani