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PENGARUH JUMLAH PENDUDUK, PRODUK DOMESTIK REGIONAL BRUTO DAN INFLASI TERHADAP PENERIMAAN PAJAK DAERAH PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH Sania, Hidayati; Yunita, Eva Anggra; Muttaqin, Ibnu
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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The research aims to knows partially and simultaneously the effect of the number of population, the gross domestic products and inflation toward local tax.Data collection in this research used secondary data. The population in this research amount 35 consist of 29 districts and 6 cities. Sample determination in this research use sample saturated which all population to be sample.The result of this research in the first hypothesis shows the number of population, the gross domestic products and inflation have effect simultaneously toward local tax with significance level of 0,000. The second hypothesis showed the number of population have effect partially toward local tax with significance on the level of 0,001. The third hypothesis showed the gross domestic products have effect partially toward local tax with significance on the level of 0,000. The fourth hypothesis showed inflation have no effect partially toward local tax with significance on the level of 0,915. Keywords: the number of Population, gross domestic products, inflation, local tax.

PENGARUH BEBAN KERJA, KONFLIK KELUARGA, DAN KEPUASAAN GAJI TERHADAP STRES KERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di DIY Yogyakarta) Yunita, Eva Anggra
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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This research investigates the causes of work stress among public accountant in public accountant official of Yogyakarta. Specifically, it identifies role overload, family conflict and pay satisfaction. The research constitutes a correlated research with interview and questionnaires. Data for this research was obtained from a 5-points Likert scale questionnaire mailed to 60 public accountant. The statistical method for analysis and hypothesis testing employed in this research was multiple regression based on SPSS program. Results show that there was a positive relationship between workload and work stress. Meanwhile, family conflict and pay satisfaction factor were not related to work stress. Keywords: role overload, family conflict, pay satifaction, work stress

Analisis potensi pajak hotel dan pajak restoran Kabupaten Tegal di tengah pandemi covid-19 Mohammad Arridho Nur Amin; Eva Anggra Yunita
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Pajak hotel dan restoran merupakan dua jenis pajak daerah yang potensinya semakin berkembang, pemerintah Kabupaten Tegal dalam pelaksanaan pemungutan pajaknya mengupayakan terlaksananya pembangunan yang potensial terhadap pencapaian target penerimaan daerah. Tujuan penelitian ini untuk mengetahui tingkat pencapaian potensi, efektifitas, dan kontribusi pajak hotel dan restoran terhadap PAD Kabupaten Tegal di tengah kondisi Pandemi Covid-19. Metode analisis penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data primer berupa hasil wawancara, observasi, serta dokumentasi. Data sekunder berisi jumlah penerimaan pajak daerah dan PAD untuk menganalisis tingkat pencapaian potensi, efektivitas, dan kontribusi pajak. Hasil dari penelitian menunjukkan potensi pajak Kabupaten Tegal tahun 2020 mengalami penurunan disebabkan adanya covid-19, hal tersebut dikarenakan banyaknya masyarakat yang enggan untuk keluar rumah baik untuk membeli makanan maupun berrekreasi dan menginap di hotel. Target yang diberikan pemerintah dalam pajak pun tidak dapat dipenuhi karena merosotnya omset hotel dan restoran, sehingga baik hotel maupun restoran melakukan pengurangan karyawan untuk dapat bertahan di kondisi ekonomi yang sedang menurun ini.

Review Literatur Pengujian Empiris Model Pembentukan Portofolio Optimal “Mean-Variance Markowitz” Dewi Indriasih; Abdulloh Mubarok; Eva Anggra Yunita; Aminul Fajri
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.843

The article aims to review the literature on the results of empirical testing of the model of mean-variant (M-V) Markowitz optimal portfolio determination. Through the literature review method, the study obtained 17 empirical research articles with various findings. Several test results support and strengthen model of M-V Markowitz in determining the optimal portfolio. The Others do not support the application of the M-V Markowitz Model. Other researchers tried to propose an adjustment model and then tested the model. The results of the testing found that the adjusted model of M-V Markowitz was better at determining the optimal portfolio compared to the initial model.

Analisis potensi pajak hotel dan pajak restoran Kabupaten Tegal di tengah pandemi covid-19 Mohammad Arridho Nur Amin; Eva Anggra Yunita
INOVASI Vol 18, No 2 (2022): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i2.10551

Pajak hotel dan restoran merupakan dua jenis pajak daerah yang potensinya semakin berkembang, pemerintah Kabupaten Tegal dalam pelaksanaan pemungutan pajaknya mengupayakan terlaksananya pembangunan yang potensial terhadap pencapaian target penerimaan daerah. Tujuan penelitian ini untuk mengetahui tingkat pencapaian potensi, efektifitas, dan kontribusi pajak hotel dan restoran terhadap PAD Kabupaten Tegal di tengah kondisi Pandemi Covid-19. Metode analisis penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data primer berupa hasil wawancara, observasi, serta dokumentasi. Data sekunder berisi jumlah penerimaan pajak daerah dan PAD untuk menganalisis tingkat pencapaian potensi, efektivitas, dan kontribusi pajak. Hasil dari penelitian menunjukkan potensi pajak Kabupaten Tegal tahun 2020 mengalami penurunan disebabkan adanya covid-19, hal tersebut dikarenakan banyaknya masyarakat yang enggan untuk keluar rumah baik untuk membeli makanan maupun berrekreasi dan menginap di hotel. Target yang diberikan pemerintah dalam pajak pun tidak dapat dipenuhi karena merosotnya omset hotel dan restoran, sehingga baik hotel maupun restoran melakukan pengurangan karyawan untuk dapat bertahan di kondisi ekonomi yang sedang menurun ini.

Pengaruh Beban Kerja, Konflik Keluarga, dan Kepuasaan Gaji Terhadap Stres Kerja Auditor Eva Anggra Yunita
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 1 (2018): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i1.67

This research investigates the causes of work stress among public accountant in public accountant official of Yogyakarta. Specifically, it identifies role overload, family conflict and pay satisfaction. The research constitutes a correlated research with interview and questionnaires. Data for this research was obtained from a 5-points Likert scale questionnaire mailed to 60 public accountant. The statistical method for analysis and hypothesis testing employed in this research was multiple regression based on SPSS program. Results show that there was a positive relationship between workload and work stress. Meanwhile, family conflict and pay satisfaction factor were not related to work stress.

Pengaruh Karakteristik Perusahaan, Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak (Tax Avoidance) Aditya Kusuma Wardani; Eva Anggra Yunita; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance

Pengaruh Struktur Aktiva, Ukuran Perusahaan, Pertumbuhan Aset, dan Profitabilitas terhadap Struktur Modal pada Perusahaan Telekomunikasi di BEI Periode 2013-2015 Heru Sulistiono; Eva Anggra Yunita
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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The purpose of this study was to determine the effect of asset structure, company size, asset growth, and joint profitability on the capital structure of the telecommunications company on the Stock Exchange for the 2013-2015 period. This research method uses a descriptive approach using a quantitative approach. The method of data collection is done by documentation. The analytical method used is descriptive statistics, classic assumption test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination analysis. Based on the results of the partial test, the probability of a sig value is 0.216. The sig value of 0.216> 0.05 can be interpreted that there is no significant influence between the structure of assets on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.373. The sig value of 0.373> 0.05 can be interpreted that there is no significant effect between the size of the company on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.018 because the sig value of 0.018 <0.05 can be interpreted that there is a significant effect between the growth of assets on the capital structure of the telecommunications company on the Stock Exchange in the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.50 sig value 0.507> 0.05 can be interpreted that there is no significant effect between profitability on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The results of the calculation of the significance of multiple linear regression test known the significance value of multiple regression coefficients 0.015 <0.05 means that there is an influence of asset structure, company size, asset growth, and profitability jointly on the capital structure of telecommunications companies on the Stock Exchange 2013-2015 period

Efektifitas Kinerja Akuntansi Pemerintah Daerah Kabupaten Tegal Eva Anggra Yunita
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.199

Regional Government Accounting Performance is the output/result of a program that will be or has been achieved in connection with the use of regional budgets with measurable quality and quantity, regional capabilities can be measured by assessing the efficiency of services provided to the community. This study aims to determine the Effectiveness of Government Accounting Performance in the Regional Government of Tegal Regency in 2016-2019 based on the calculation of financial ratio analysis. This study uses a descriptive research method with a qualitative approach. The data used is secondary data in the form of the Regional Government Financial Report (LKPD) of Tegal Regency 2016-2019. The results of the research conducted showed that the Government Accounting Performance in the Tegal Regency Government in 2016-2019, (1) the PAD Effectiveness Ratio was categorized as quite effective with a value of 97.07%; (2) the Expenditure Efficiency Ratio is categorized as less efficient with a value of 91.04%; (3) The Expenditure Harmony Ratio still prioritizes the operational expenditure allocation of 78.38%, which is higher than the capital expenditure ratio of 21.38%.

Pengolahan Kelapa dan Diversifikasi Produknya Dalam Upaya Pemberdayaan dan Peningkatan Pendapatan Masyarakat Jatineraga Kabupaten Tegal Eva Anggra Yunita; Yanti Puji Astuti; Mohammad Arridho Nur Amin
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

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Wilayah Jatinegara Kabupaten Tegal memiliki potensi besar dalam bidang perkebunan khususnya ketersediaan pohon kelapa, namun pengolahan produk dari pohon kelapa belum dilakukan secara maksimal, adapun bentuk pengelolaan yang selama ini dilakukan masyarakat jatinegara masih dikelola dengan cara yang sederhana dan belum memanfaatkan hasil lanjutan yang masih mungkin bisa didapatkan dari kelapa tersebut, di Jatinegara, pohon kelapa masih dimanfaatkan sebatas untuk pemenuhan kebutuhan sehari-hari secara langsung dan belum dimanfaatkan lebih lanjut menjadi produk yang dapat memberikan nilai tambah. Padahal jika kelapa dimanfaatkan secara maksimal maka akan memberi hasil yang lebih baik terutama secara ekonomis pada masyarakat. Keterbatasan pengetahuan dan keterampilan menjadi salah satu faktor yang membuat masyarakat belum dapat memanfaatkan produk turunan kelapa. Tujuan yang ingin dicapai dari program ini adalah adanya pemberdayaan masyarakat dalam pengolahan kelapa terutama pada pemanfaatan bagian kelapa yang sudah mudah diolah oleh masyarakat. Selain itu tujuan yang ingin dicapai adalah adanya peningkatan pendapatan yang didapatkan oleh masyarakat di wilayah Jatinegara karena telah mampu melakukan pengolahan diversifikasi produk kelapa. Adapun metode yang digunakan untuk pengolahan kelapa dan peningkatan pendapatan adalah melalui pelatihan pengolahan dan diversifikasi produk kelapa serta pendampingan yang dilakukan dosen FEB UPS Tegal yang terdiri dari berbagai bidang disiplin ilmu terkait permasalahan yang dihadapi masyarakat.

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