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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 11 Documents
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Search results for , issue "Vol 10, No 1 (2018): Agustus" : 11 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA BPR DI JAWA TENGAH Mulyana, Yana
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

People's Credit Banks, commonly abbreviated as BPRs, are one type of bank known to serve micro, small and medium entrepreneurs with locations that are generally close to where people need them. Every company, both banks and non-banks at a time (a certain period) will report all of their financial activities. From this report, it will be read how the real condition of BPR, including weaknesses and strengths possessed. This research is quantitative research. The object of this research is all Rural Credit Banks in Central Java. Data collection techniques use documentation techniques. Hypothesis testing uses classical assumption test analysis, multiple regression analysis, simultaneous test, partial test and coefficient of determination. From the results of the study it can be concluded that 1) the ratio of non-performing loans has no significant effect on BPR profit growth in Central Java, 2) the loan to deposit ratio has a significant effect on BPR profit growth in Central Java, 3) the capital adequacy ratio has a significant effect on growth BPR profits in Central Java, 4) return on assets ratio has no significant effect on BPR profit growth in Central Java, 5) ratio of operating costs to operating income has a significant effect on BPR profit growth in Central Java, and 6) ratio of non-performing loans, loans to deposit ratio, capital adequacy ratio, return on assets and operating costs to operating income simultaneously have a significant effect on BPR profit growth in Central JavaKeywords: financial ratio, profit growth, BPR
PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Sutrisno, Mohamad; Sari, Inayah Adi; Astuti, Yanti Puji
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively. Keywords : Tax planning, earnings pressure, leverage, earnings bath, company size, earnings management
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN TINGKAT KINERJA, RASIO PERPUTARAN ASET, KEAHLIAN KEUANGAN KOMITE AUDIT, DAN PROFITABILITAS TERHADAP FRAUDULENT FINANCIAL STATEMENT Mindita Pratiya, Mutiara Ayu; Susetyo, Budi; Mubarok, Abdulloh
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.Keywords: fraudulent financial statement, fraud score model (F-Score), financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, profitability
PENGARUH TAX PLANNING, CORPORATE GOVERNANCE DAN DEFFERED TAX EXPENSES TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERCATAT DI BEI TAHUN 2013-2017 Afifah, Marifatul; Muttaqin, Ibnu
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The research objectives are 1). To know the effect of tax planning, corporate governance and deffered tax expenses simultaneously to earning management. 2). To know the effect of tax planning on earning management. 3) Is there any influence of corporate governance on earning management. 4). Is there any effect of deffered tax expenses on earning management. This type of research is quantitative with descriptive approach. Data collection method used in this research is documentation method. While the technique of data analysis and Hypothesis Testing using classical assumption testing, multiple regression analysis, partial test, simultaneous test, and Coefficient of Determination. The research results prove that there is influence of tax planning, corporate governance and deffered tax expenses simultaneously to earnings management evidenced from result of simultaneous test test obtained probability sig value equal to 0,001 smaller than value α that is equal to 0,05. The effect of tax planning on earning management is evidenced from the partial tax planning results on earning management obtained probability sig value of 0.012 which is smaller than α value of 0.05. There is influence of corporate governance to earnings management evidenced from result of partial examination of corporate governance to earnings management got probability sig value equal to 0,002 smaller than value α that is equal to 0,05. There is no effect of deffered tax expenses on earning management evidenced from the partial test results deffered tax expenses to earnings management probability obtained sig value of 0.859 greater than the value of α is 0.05.Keywords: Tax Planning, Corporate Governance, Deffered Tax Expenses, Earning Management
PENGARUH KESADARAN MEMBAYAR PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, SPPT, DAN PEMERIKSAAN PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN WANASARI KABUPATEN BREBES Muttaqin, Ibnu; Anggra, Eva
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Ibnu Mustofa 4314500030 influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.Keywords: Awareness of paying taxes, perceptions of taxpayers in the implementation of financial penalties, SPPT (Tax Return Letters), tax audit and the success of tax revenue earth and rural and urban buildings.
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL DENGAN METODE STOCHASTIC DOMINANCE DAN SINGLE INDEX MODEL PADA SAHAM INDUSTRI REAL ESTATE AND PROPERTY DIBURSA EFEK INDONESIA Ningrum, Eftika Riya; Waskita, Jaka; Utami, Yuni
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to see whether there is a difference between the stochastic dominance method and the single index method in forming an optimal portfolio. And see which method is more optimal. The sample used in the study was a real estate and property company listed on the IDX period (2013 -2017) using purposive sampling and analysis sampling techniques using the average difference test. After being tested with each method both modelstochastic and single index model, the results showed that there were differences in returns from the formation of an optimal portfolio with the test results which obtained the results of 0.048 under a significant level of 0.05. And the results of the portfolio return calculation formed by the stochastic method smaller 0.0079 than the portfolio return formed by the single index method of 0.0173 which means that the single index method is more optimal than the stochastic method.Keywords: Return, Optimal Portfolio, Stochastic Dominance, Single Index
PENGARUH PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Puspitasari, Dhea Pranatania; Murdiati, Sri
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Objectives to be achieved in this research are: 1). To know the effect of tax deferred, tax planning and corporate assets together to earnings management at chemical company, 2). To determine the effect of deferred tax on earnings management at chemical companies, 3). To know the effect of tax planning on earnings management at chemical company, 4). To know the influence of company's asset to earnings management at chemical company. Data collection method used in this research is dentasiasi. While the data analysis and hypothesis test used are classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistic test), significant test of individual parameter (t test statistic), and Coefficient of Determination. Based on the calculation result there is significant influence of tax deferred, tax planning and company asset collectively to earnings management at chemical company proven from result of test of significant test of simultan parameter (statistic test F) got probability sig value equal to 0,022 <0,05. There is no significant partial tax effect on profit management in chemical companies as evidenced by the result of testing  the  significance  of  individual  parameters  (statistical  test  t)  of  deferred  tax  on  earnings management obtained probability sig value of 0.904> 0.05. There is significant influence of tax planning partially to earnings management at chemical company proven from result of test of significant test of individual parameter (statistic test t) tax planning to earnings management got probability sig value equal  to  0,013  <0,05.  There  is  no  significant  influence  of  company  asset  partially  to  earnings management at chemical company proved from result of calculation of test of significant individual parameter (statistic test t) company asset to earnings management got probability sig value equal to 0,166 <0,05.Keywords: Deferred Tax, Tax Planning, Company Assets, Profit Management
PENGARUH NORMA SUBJEKTIF, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KABUPATEN PEMALANG Rohmah, Dhalifah Nur; Herwinarni, Yuniarti
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to determine the Influence of Subjective Norms, Taxpayer Awareness, Service Quality and Tax Sanctions on Compliance of Motorized Taxpayers on SAMSAT Pemalang District. This study uses primary data obtained from respondents' answers to the questionnaires used in the study. Data analysis method uses Descriptive Statistics, Testing Instrument Research, Classical Assumption Test, Multiple Regression Analysis, Hypothesis Test and Determination Coefficient. Research results show that the F test of subjective norm variables, taxpayer awareness, service quality and tax sanctions affect simultaneously on motor vehicle taxpayer compliance in SAMSAT Pemalang District. Partially, the Subjective Norm variable does not significantly influence the Motor Vehicle Taxpayer Compliance variable, the variable of Taxpayer Awareness has a significant influence on Motor Vehicle Taxpayer Compliance, Service Quality variable has a significant effect on Motor Vehicle Taxpayer Compliance, Tax Sanction variable does not significantly influence Motor Vehicle Taxpayer Compliance.Keywords: Subjective Norms, Taxpayer Awareness, Service Quality Tax Sanctions, Taxpayer Compliance
PENGARUH PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, PENGHINDARAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Kota Tegal) Febri, Davidya; Sulistyani, Tri
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations,  tax  avoidance,  taxation  and  compliance  sanctions  on  private  taxpayers  of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis  is  that  there  is  an  influence  of  knowledge  and  understanding  of  taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that  there  are  differences  in  knowledge  and  understanding  of  taxation  regulations,  tax evasion,  tax  sanctions  and  compliance  with  private  taxpayers  private  employees  with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.Keywords: knowledge and understanding of taxation regulations, tax avoidance, taxation sanctions and taxpayer compliance.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Bersama Sistem Administrasi Manunggal Satu Atap (SAMSAT) Kabupaten Brebes) Rahayu, Cinti; Amirah, Mrs.
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.Keywords: program pemutihan motor vehicle tax, free transfer of name, sosialization taxation, taxpayer compliance.

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