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Gedung LPPM Universitas Sebelas April, Jl. Angkrek Situ No.19, Kelurahan Situ, Kecamatan Sumedang Utara, Kabupaten Sumedang, Jawa Barat, Indonesia 45323
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INDONESIA
Journal of Business, Accounting and Finance
Published by Universitas Sebelas April
ISSN : 29643864     EISSN : 29643864     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Bussines Accounting and Finance, is peer-reviewed scientific journal that can be used as a platform to publish research article in the area of Accounting & Finance, biannually in April and October. The aim of this journal is to promote increased new knowledge through scientific articles as well as an evidence-based practice in the health area Acounting and Finance sciences. Focus and Scope:A Government Accounting, Financial Accounting, Cost Accounting, Management Accounting, Auditing, Sharia Accounting, Financial Statement Analysis, Taxation
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 103 Documents
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The Effect of Understanding Tax Regulations, Tax Sanctions, and Awareness of Taxpayers on Compliance with Restaurant Taxpayers in Sumedang Regency Nurul Apriliani Utami; Ayi Srie Yuniawati; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This research aim to knowthe influence of understanding tax regulation, tax sanction, awareness tax payers to compliance tax payers of restaurant at Sumedang Regency. This research uses quantitative research method by using a questionnaire as a data cellection media. Population of this research are taxpayer that registered in BAPPENDA Sumedang. The samples in this research are 53 restaurant taxpayers. The sample collection technique used in this research was purposive sampling Prerequisite test used classical assumption test.The data analysis techniques used in this research were multiple linear regression. This result indicated that (1) understanding tax regulation to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,389, the value of t amount>t table (2,789>2,00958) and significantly 0,008<0,05, (2) tax sanction to compliance tax payer of restaurant tax payer, it is proven by the regression coefficient 0,361, the value of t amount<t table (2,855>2,00958) and significantly 0,006<0,05, (3) awareness tax payers to compliance tax payers of restaurant tax payer, it is proven by the regression coefficient 0,467, the value of t amount<t table (3,288>2,00958) and significantly 0,002<0,05, (4) understanding tax regulation, sanction taxation, and awareness tax payers to compliance tax payers of restaurant tax payer F amount>F table (23,430>2,790) and significantly 0,000<0,05.
The Influence of Competence and Professionalism on Performance Auditor at the Sumedang Regency Inspectorate Azis Nurkholik; Erpi Rahman; Gunawan Wibisana
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The less than optimal performance of the auditors is thought to be caused by poor competence and professionalism of the auditors. This study aims to determine the effect of Competence and Professionalism on Auditor Performance. The Independent Variables used in examining the Auditor's Performance include Competence and Professionalism. This study uses survey methods, data collection techniques used are observation, interviews, literature studies, questionnaires and data processing. The sampling technique in this study used a purposive sample, while the data sources were primary and secondary data types. The data analysis was carried out with validity tests, normality tests, reliability tests, multiple linear regression analysis tests, correlation coefficient analysis tests, determination tests, and hypothesis testing using the SPSS version 25 program. The results of this study were the coefficient of determination, the magnitude of the influence of Competence (X1) Professionalism (X2) on Auditor Performance (Y) can be seen from the coefficient of determination (R2) obtained by 0.858 or 85.8%. So Competence (X1) and Professionalism (X2) have an influence on Auditor Performance (Y) by 85.8%. While 100%-85.8% = 14.2% other influenced by other factors that are not included in the variables of this study. This means that the higher the competence and professionalism, the better the auditor's performance will be. While the results of statistical testing of the F test based on the Anova table show Fcount 60.627 > Ftable 3.47 and a significance value of 0.000 <0.005. So on this basis Ha is accepted and Ho is rejected. This states that there is a positive and significant influence of Competence and Professionalism together on the Performance of Auditors at the Sumedang Regency Inspectorate. In the Coefficient of Determination, the regression (R) is 0.927 and R Square (R2) is 0.859. This means that the variables of Competence and Professionalism affect the audit quality variable by R2 or 85.9% while the remaining 14.1% is influenced by other factors that are not included in this research variable.
Influence Of Profitability, Company Size And Sales Growth Tax Avoidance Against Yulia Maelani; Lisna Lisnawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Tax avoidance is an effort to minimize the tax burden by utilizing the legal loopholes of law provisions of the taxation. Tax avoidance proxies with the Cash Effective Tax Rate (CETR). This study aims to determine the effect of profitability, company size and sales growth on tax avoidance on property and real estate subsector companies listed on the Indonesia Stock Exchange. The research method used in this research is descriptive quantitative. The population in this study is a property and real estate subsector company listed on the Indonesia Stock Exchange with a sample of research selected based on purposive sampling of 23 companies. The data collected is secondary data. The data analysis method used is multiple linear analysis. The results showed that profitability, company size, and sales growth simultaneously influenced on tax avoidance. Partially, profitability affects tax avoidance. The size of the company affects tax avoidance. Sales growth has no effect on tax avoidance
The Effect Of Tax Extensification On Rural And Urban Land And Building Tax Revenue (PBB P2) On The Regional Income Management Agency (Bappenda) Sumedang Regency Ani Sopiyani; Fahrul Alam Masruri; Apiatno
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This research aims to know how to much the influence of tax extensification has on land and building tax revenues at the Regional Revenue Management Agency of Sumedang Regency. The method used in the preparation of this thesis is a descriptive quantitative method with a survey approach. The sample taken in this study used a saturated sampling method which was conducted on 20 respondents from the data collection and assessment section of the Tax Office of the Regional Revenue Management Agency of Sumedang Regency. The data collection techniques used were field research, questionnaires, observation and literature study. The testing technique used is validity test, reliability test, normality test, simple regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The results of this study indicate that the tax extensification in Sumedang Regency is very good with a total score of 861 or 86,1% Land and building tax revenue in Sumedang Regency is very good with a total score of 896 or 89,6%. The effect of tax extensification on rural and urban land and building tax revenues in Sumedang Regency is 27.9% and there are still 72.1% other factors. The results of the hypothesis test turned tcount > ttable or 2,637 > 1.7406. From these results it can be said that there is a significant effect between tax extensification on land and building tax revenues in rural and urban areas.
The Effect of Tax Knowledge Level on Land and Building Taxpayer Compliance in Cimanggung District Dian Rifky Maulana; Nining Kurniasih; Sophia Annisa R
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to examine and obtain evidence regarding the level of tax knowledge that affects the compliance of land and building taxpayers in Cimanggung District. Tax knowledge is tax information that can be used by taxpayers as a basis for making decisions, and to take certain directions or strategies in relation to the implementation of rights and obligations in the field of taxation. Meanwhile, compliance is the backbone of the self-assessment system, in which the taxpayer is responsible for determining his/her own tax obligations and then paying and reporting the tax in an accurate and timely manner. The method used in this research is descriptive quantitative method. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Further testing of validity, reliability, classical assumption test, simple regression analysis, coefficient of determination test and hypothesis testing. Based on the results of research on the effect of tax knowledge on land and building taxpayer compliance in Cimanggung District, it can be concluded that, tax knowledge (X) has a positive and significant effect on land and building taxpayer compliance (Y). The results of statistical calculations show that the t count is 8.835 with a probability value (sig = 0.000), so the significant value is smaller than 0.05. This means the hypothesis which states that partially the tax knowledge variable has a significant influence on the compliance of land and building taxpayers in Cimanggung District. Then tax knowledge has an effect on taxpayer compliance by 44.3%, while 100%-44.3% = 56.7% is influenced by other factors that are not included in this research variable
Analysis Of Application Of E-Filing System In Effort To Increase Corporate Taxpayer Compliance In Submission Of Period And Annual Taxation Letter At The Sumedang Tax Service Office Merisa Nur Afipani; Ayi Srie Yuniawati; Tita Kartika
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The core of the problem in this research is the implementation of e-filing and efforts to improve corporate taxpayer compliance in submitting Periodic and Annual Tax Returns (SPT) at KPP Sumedang. This study aims to determine the application of the efilling system, and to determine the efforts to improve corporate taxpayer compliance in submitting periodic and annual tax returns at KPP Pratama Sumedang. The location of the research was carried out at KPP Pratama Sumedang. This research method uses descriptive qualitative by using primary and secondary data sources. The sampling technique used purposive sampling method. Data collection methods in this study used interviews, documentation and data analysis methods. The resource persons taken in this study were 5 people. Based on the results of this study, it can be concluded that the implementation of the e-filing system is in accordance with the registration procedures based on tax regulations and has been running optimally and provides convenience for corporate taxpayers who report their notification letters, reduction in queues, savings in paper use, and ease of filing. document. Efforts to improve corporate taxpayer compliance are by conducting socialization, automatic notification via email of taxpayers regarding annual reporting obligations and administering administrative sanctions for taxpayers who do not report SPT.
The Effect Of Taxpayer Services And Public Service Accountability On Increasing Taxpayer Compliance In Paying Motor Vehicle Tax Tania Auliana Yahya; Maman Nurochman; Lilis Kartika
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The essence of this problem is taxpayer compliance in paying motor vehicle taxes at the Sumedang Regency SAMSAT Office. The purpose of this study was to determine the effect of mobile Samsat services and public service accountability on increasing mandatory compliance in paying motor vehicle taxes at the Sumedang SAMSAT Office. This study uses quantitative methods. The number of samples in this study were 100 respondents using random sampling method. The analysis used is multiple linear regression analysis. Data processing using the SPSS for windows 25 program. The results showed that the mobile samsat service and public service accountability had a simultaneous and significant effect on the compliance of motorized vehicle taxpayers in Sumedang Regency. This is indicated by the regression equation Y = 16,090 + 0,461X1 + 0,199.X2 + 3,178 the probability value is less than 0.05, and the Fcount value is greater than Ftable. accountability of public services to the compliance of motorized vehicle taxpayers is 45.9%. Furthermore, according to the results of the t-test, mobile Samsat services have a significant effect on the compliance of motorized vehicle taxpayers as seen from tcount > ttable (2,649>1,660). While the accountability of public services does not affect the compliance of motor vehicle taxpayers because tcount < ttable (1,298 <1,660).
The Effect Of Liquidity, Profitability And Solvency On Going Concern Audit Opinions Agia Syafitria Syafril; Ayi Srie Yuniawati; Nining Kurniasih
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Financial ratios are created with the use of numerical values taken from financial statements plays an important role in detecting the condition of an entity. The result of these financial ratios are used to assess management performance can be used as an evaluation of things that need to be done so that management performance can be improved or maintained in accordance with company targets. This purpose of this research is to find the effect of liquidity, profitability and solvability on going concern audit opinion either simultaneously or partially. The method used in this research is logistic regression and analysis tool used in this research was Statistical Package for the Social Sciences 25 (SPSS 25) with a significance level of 0,05. Based on the partially test indicate that liquidity does not have an effect on going concern audit opinion with a significance level of 0,212, profitability does not have an effect on going concern audit opinion with a significance level of 0,466 and solvability does not have an effect on going concern audit opinion with a significance level of 0,410. While simultaneously have an effect on going concern audit opinion with a significance level of 0,000. The management of the retail trade company must strive to continue to increasing profits each year and offset by decrease of company’s liabilities. And improve good performance by increasing the effectiveness of management in managing their resources.
The Effect Of Taxpayer Compliance On The Realization Of Parking Tax Revenue In Sumedang Regency Ai Nunung Sri Haryati Haryati; Erpi Rahman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The main problem in this research is the not optimal Parking Tax. Parking tax is a type of regional tax that is quite potential as a source of revenue for the City of Sumedang. The purpose of this study was to determine the effect of taxpayer compliance on the realization of parking tax revenues in Sumedang Regency. This research method uses descriptive survey method with a quantitative approach. The population in this study was all parking taxpayers in Sumedang Regency by taking saturated sampling techniques. The data source is a type of primary data with a questionnaire as an instrument given to 73 respondents with a Likert scale of 1 to 5. The statistical method used is a simple linear regression analysis. This study shows there is a strong correlation between taxpayer compliance with the realization of parking tax revenues by 76.1%. The coefficient of determination of the remaining 57.9% of 42.1% is influenced by other factors not discussed in this study. The results of the regression analysis are expressed by the equation Y = 13,995 + 0,692x with a tcount of 9,884> a table of 1,66660 with the hypothesis of this study accepted.
Operational Audit Analysis In Credit Policy Wildayanti Hidayah; Maman Nurochman; Tita Kartika
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The purpose this research are (1) to determine wether operational audit of credit wisdom by Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Central Bank No. 1/6/PBI/1999, and (2) to examine wether the wisdom of credit at Kredit Plus Sumedang in compliance with the guideline setting up by Kredit Plus Sumedang is related with the credit approval procedure. This research is a case study. Data was analysed by qualitative descriptive analysis. The data was primary data vthat was collected though interview with the employee of analisys credit. The results showed that the implementation of operational audit of credit wisdom at Kredit Plus Sumedang has been in accordance with the regulation of Indonesia Cental Bank No. 1/6/PBI/1999. The implementation of operational audit starts from of preparation of the audit, preparation of the audit programs, audit of assignment, reporting of audit results and follow up to the result of the audit conducted by the internal audit of Kredit Plus Sumedang are in accordance with applicable regulation of Indonesia Central Bank No.1/6/PBI/1999. Furthermore, it has been proven that the credit wisdom in Kredit Plus Sumedang Office which refers to the principles of credit 5C (Character,capacity,capital, collateral, condition), 5P (Purpose, payment, party, profitability, protection) and 3R (Return, repayment, risk bearing ability) has been implemented as it should and was in compliance with the guideline that have been set by Kredit Plus Sumedang.

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