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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
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Articles 166 Documents
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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.
PENGARUH RELIGIUSITAS, PEMAHAMAN PERPAJAKAN, STATUS SOSIAL EKONOMI DAN LOVE OF MONEY TERHADAP PERSEPSI PENGGELAPAN PAJAK Nauvalia, Friska Ade; Hermawan, Yuniarti; Sulistyani, Tri
PERMANA Vol 9, No 2 (2018): Pebruari
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Abstract

This study aims to examine the influence of religiusity, understanding taxation, socioeconomic status and love of money on the perception of tax evasion simultaneously and partially. Population in this study are accounting studens of economic faculty at the university of pancasakti tegal force of 2014 and 2015, with a sample of 81 students. Sampling technique used in this research in purposive sampling technique. The results of the analysis using computerized calculations with SPSS program version 22 which shows that religiosity, understanding taxation, socioeconomic status and love of money affect simultaneously to perceptions of tax evasion. Religusitas and socioeconomic status does not partially affect the perception of tax evasion. instead this study shows the understanding of taxation and love of money partially influence the perception of tax evasion.Keyword : of religiosity, understanding taxation, socioeconomic status, love of money and tax evasion perceptions.
PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN PERIODE 2014-2017 Utami, Ana Listya; Sumarno, Mr.; Fanani, Baihaqi
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The goal of this research is to analyze the effect of the fraud triangle, using external pressure, financial target, personal financial needs, ineffective monitoring and financial stability to the detection of fraudulent financial statement in banking companies that are signed up in Indonesia’s Stock Exchange within the period of 2014-2017. This research uses secondary data which are from the financial reports that are signed up in Indonesia’s Stock Exchange within the period of 2014-2017. The technique behind collecting samples to this research is purposive sampling. There are 10 banking companies that are signed up Indonesia’s Stock Exchange within the period of 2014-2017 that act samples to this research. The analysis technique used in this research is the multiple linier regression analysis. While to process the data, IBM SPSS 23.0 is being used in this research. The result this research shows that external pressure, personal financial needs, ineffective monitoring and financial stability that is proxied successively with LEVERAGE, OSHIP, BDOUT, and ACHANGE and has partial no effect on fraudulent financial statements. But financial target is proxied ROA have effect partial on fraudulent financial statement. This is due to the possibility of the large pressure from external, personal financial needs, ineffective monitoring and financial stability of the company does not affect a management to commit fraud. As for the financial targets, possibly because the magnitude of the asset that can influence someone to do fraudulent financial statement.  Keywords :  External pressure, financial target, personal financial needs, ineffective monitoring and financial stability.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR TRANSPORTASI DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI TAHUN 2011-2016 Amalia, Amara; Gunistiyo, Mr.; Utami, Yuni
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

The Influence of Financial Performance on Corporate Value of Sub Sector of Transportation With Disclosure of Corporate Social Responsibility as Moderator of Year 2011-2016. He purpose of this research is 1) to analyze the influence of financial performance to company value, 2) to analyze the influence of financial performance to corporate value which moderated by corporate social responsibility. Hypothesis in this research is 1) there is influence of financial performance to company value, 2) corporate social responsibility able to moderate influence of financial performance to company value. In this research used quantitative research type with descriptive approach. Data collection method used in this research is documentation method. Data analysis techniques used are classical assumption testing, simple regression analysis and moderated regression analysis (MRA). From the results of simple regression sigifikansi test, the results of this study indicate that the financial performance variables significantly influence the value of transportation service sub-sector companies listed on the Indonesia Stock Exchange 2011-2016 at the level of 5%, evidenced from the simple regression significance of 0.000 <0, 05. From the result of the test of sigifikansi moderated regression analysis (MRA), the result of this research indicates that corporate social responsibility is not able to moderate the influence of financial performance to the value of transportation service sub-sector listed in Indonesia Stock Exchange 2011-2016 at level 5% of the significance value of moderated regression analysis of 0.356> 0.05. From the analysis results can be seen the value of coefficient of determination of 0.301 which means the variability of corporate value that can be explained by the financial performance is 30.1%. This means that 30.1% of corporate value is influenced by financial performance variable while the rest 69.9% by other factors that can not be explained.  Keywords: financial performance, corporate value, corporate social responsibility
MENENTUKAN STRATEGI KOMPETITIF PENGGILINGAN PADI (RICE MILLING UNIT) UD. TANI JAYA DENGAN MENGGUNAKAN ANALISIS SWOT DI DESA NYAMPLUNG SARI, KECAMATAN PETARUKAN KABUPATEN PEMALANG, JAWA TENGAH Daryo, Mr.; Jalil, Mahben
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

Determining the Competitive Strategy of Rice Milling Unit UD. Tani Jaya Using SWOT Analysis in Nyamplung Sari Village, Petarukan District, Pemalang Regency, Central Java ". Essay. Tegal: Faculty of Economics, Pancasakti University Tegal. 2017. The purpose of the study was to analyze the UD strategy. Tani Jaya in achieving competitive advantage by using SWOT analysis. Data collection methods used in the study are interviews, documentation, literature. While the data analysis methods used are descriptive analysis, industry analysis, consumer valuation analysis, matrix analysis of internal strategy factors and external strategy factors (IFS-EFS) and SWOT Analysis Phase. From the results of rating (rating) the results of identification of strengths and weaknesses as internal strategic factors obtained a value of 2,922 with the criteria of being. The results of rating (rating) the results of identification of strengths and weaknesses as external strategic factors obtained a value of 2.896 with the criteria being. Total scores from internal and external factors are mapped into internal and external matrices, the current position of the company is in cell V, namely growth / stability.Keywords: SWOT Analysis
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN PERAN AUDITOR INTERNAL TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi Empiris BPR di Jawa Tengah) Budiningsih, Azizah Nuraeni; Adisari, Inayah; Mubarok, Abdulloh
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

The purpose of this study is to determine the influence of competence, independence, professionalism, and the role of internal auditors on the implementation of Good Corporate Governance. The object of his research is BPR located in Central Java Region. The data were collected by using questionnaire method (primary) given to thirty internal auditors working in BPR. The analysis model used in this research is multiple linear regression analysis model which is done with the help of computer program SPSS version 23.0 for windows. The result of simultaneous research shows that the competence, independence, professionalism, and role of internal auditor have significant and significant effect on the implementation of good corporate governance proved by F = 76,975 significant 0,000 <0,05. Partially competence variable have positive and significant influence to the implementation of good corporate governance proved by significant value 0,005 <0,05, variable of independence have positive and significant influence to the implementation of good corporate governance proved with significant value 0,000 <0,05, professionalism variable have positive and significant to the implementation of good corporate governance is evidenced by significant value 0.000<0.05, the variable role of internal auditors have a positive and significant impact on the implementation of good corporate governance evidenced by significant value 0.042 <0.05. Keywords: Competence, Independence, Professionalism, Role of Internal Auditor, Good Corporate Governance.
PENGARUH SIKAP WAJIB PAJAK, KESADARAAN WAJIB PAJAK, PENGETAHUAN PAJAK SANKSI PERPAJAKAN, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT TANJUNG KABUPATEN BREBES Herwinarni, Yunarti; Anggraeni, Antika Reza
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study is for know the influence of attitudes the taxpayer, taxpayer awareness, knowledge taxes, sanctions taxastion and accountability public service against taxpayer compliance in paying taxes motor vehicle. The research was conducted at the SAMSAT Tanjung City. The number of samples in this research is as many as 100 respondents with method sampling using slovin formula. Data collection is done through interviews, questionnaire and observation. Technical analysis of data who worn in the researching this is multiple liniear regression. Based of the result of analysis then it can be known that the parsial attitude the taxpayer does not significantly effect taxpayer compliance in paying taxes motor vehicle, tax payer awareness significantly effect taxpayer compliance in paying taxes motor vehicle office   SAMSAT Tanjung City,  knowledge taxes not significantly effect taxpayer compliance in paying taxes motor vehicle, sanctions taxastion not significantly effect taxpayer compliance in paying taxes motor vehicle, accountability public service significantly effect taxpayer compliance in paying taxes motor vehicle office SAMSAT Tanjung City. And simultaneously the tax payer attitudes, the taxpayer, taxpayer awareness, knowledge taxes, sanctions taxastion and accountability public service, significantly effect taxpayer compliance in paying taxes motor vehicle office SAMSAT Tanjung City.Keyword: attitudes, awareness, knowledge, sanctions, servicing, motor vehicle tax.
PENGARUH PERENCANAAN PAJAK DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Sulistyani, Tri; Kurniawan, Andika Dwi; Aulia, Cairin
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of tax planning and corporate assets simultaneously and partially on earnings management in large trading companies listed on the Indonesia Stock Exchange in 2012-2015. The population in this study are all companies that are members of large trading companies listed on the Stock Exchange in 2012-2015 with 32 companies. By using a purposive sampling technique obtained 21 companies that meet the criteria as a sample. The data collection method used in this study is documentation. While the data analysis used is testing classical assumptions, multiple linear regression analysis, simultaneous significance test (F statistical test), significant test of individual parameters (statistical test t) and coefficient of determination. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.0012 which is smaller than the value of α which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) tax planning on earnings management obtained probability of sig value of 0.003 which is smaller than α value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant individual parameters (statistical test t) company assets to earnings management obtained probability of sig value of, 608 which is greater than α value of 0.05. Keywords: Tax Planning, Company Assets, Profit Management.
ANALISIS PENGARUH LABA BERSIH, TOTAL ARUS KAS, FIRM SIZE DAN PRICE TO BOOK VALUE (PBV) TERHADAP RETURN SAHAM (STUDI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2013-2015) Kartika, Lusiana Dwi; Sulistyani, Tri; Purwacasila, Riri
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1) to find out the effect of net income, total cash flow, firm size and price to book value (PBV) on stock returns. 2) to determine the effect of net income on stock returns. 3) to determine the effect of the total cash flow on stock returns. 4). To determine the effect of firm size on stock returns. 5). to determine the effect of price to book value (PBV) on stock returns. The hypothesis in this study is that it is assumed that Net Profit, Total Cash Flow, Company Size, Price to Book Value (PBV) together have a positive effect on stock returns. The method selection is descriptive quantitative. Data Collection Techniques conduct library studies. Techniques of data analysis using classical assumption test, multiple linear regression analysis, hypothesis testing. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.002 which is smaller than the value of α which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) net income on stock returns obtained probability of sig value of 0.046 which is smaller than α value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant test of individual parameters (statistical test t) the total cash flow to stock returns obtained probability of sig value of 0.271 which is greater than α value of 0.05. Based on the results of the study, the fourth hypothesis is unacceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) firm size of stock returns obtained probability of sig value of 0.708 which is greater than α value of 0.05. Based on the results of the study, the fifth hypothesis can be accepted, it is proven from the results of testing the significant test individual parameters (statistical test t) price to book value on stock returns obtained probability of sig value of 0.023 which is smaller than α value of 0.05.Keywords: profit, cash flow, company size, price to book value, stock return.

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