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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 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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Abstract

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
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Abstract

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
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP HASIL PENJUALAN PRODUK BAWANG GORENG PADA UD BAWANG GORENG DI DESA PAGEDANGAN KECAMATAN ADIWERNA KABUPATEN TEGAL Darnawi, Mrs.; Waskito, Jaka; Jalil, Mahben
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1). To know the effect of promotion cost to the sale result, 2). To know the effect of distribution cost on sales result, 3). To know the effect of promotion cost and distribution cost together to the sales result. Data collection techniques used in this study is the method of documentation and interviews. While the data analysis method used is classical assumption test, simple linear regression analysis, test of simple linear regression coefficient, multiple linear regression analysis, test of multiple linear regression coefficient, coefficient of determination. Based on the results of simple linear regression analysis calculations obtained results for the promotion variable in obtaining a probability significance value of 0.000 is smaller than 0.05 means there is a significant effect of promotion on sales results concluded that the first hypothesis that reads "Suspected there is the influence of promotional costs on sales results fried onion product "proved true. The result of calculation of simple linear regression analysis obtained result for the distribution variable in obtaining the value of probability significance of 0.000 is smaller than 0,05 meaning there is significant influence of distribution to result of sale can be concluded that second hypothesis which reads "allegedly there influence of distribution cost to result of sale fried onion product "is proven. The result of simultaneous influence test obtained by the significance level of 0,000 <0,05 means there is a significant influence between the cost of promotion and distribution costs together to the sales results can be said the third hypothesis that reads "It is suspected that there is influence of promotion costs and distribution costs together. same to the sale of onion garlic products on UD Bawang Goreng in Pagedangan Village Adiwerna District Tegal Regency "proved true.Keywords: Promotion Cost, Distribution Cost, Sales Result
PENGARUH PENERAPAN PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA BAGI HASIL TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET DAERAH (DPPKAD) EKS KARESIDENAN PEKALONGAN PADA TAHUN 2013 – 2017 Balqis, Mrs.; Murdiati, Sri; Amirah, Mrs.
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1) to determine simultaneously the effect of the application of local taxes, regional retribution and revenue sharing funds on financial independence 2) To know partially the effect of tax implementation on regional financial independence 3) To know partially the influence of regional retribution on regional financial independence 4) To know partially the effect of revenue sharing funds on regional financial independence. Data collection method used in this study is documentation. While the data analysis used is classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistical test), individual parameters significant test (t statistical test) and determination coefficient. The first hypothesis uses simultaneous parameter significance test proving that there is a positive and significant influence on the application of local taxes, regional retribution and revenue sharing on regional financial independence as evidenced by sig = 0,000 <0,05. The second hypothesis uses the individual parameter significance test proving that there is a positive and significant influence on the application of local taxes on regional financial independence as evidenced by the sig value = 0,000 <0,05. The third hypothesis uses an individual parameter significance test proving that there is a positive and insignificant influence on the regional financial independence evidenced by sig = 0.224> 0.05. The fourth hypothesis uses the individual parameter significance test proving that there is a negative and significant effect on revenue sharing on regional financial independence as evidenced by sig = 0.001 <0.05.Keywords: Application Of Local Taxes, Regional Retribution, Revenue Sharing Funds For Regional Financial Independence
PENGARUH KURS, SUKU BUNGA, DAN DIVIDEN PERSHARE TERHADAP HARGA SAHAM PADA SEKTOR PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2013– 2017 Riziqyani, Atika; Gunistiyo, Mr.; C, Niken Wahyu
PERMANA Vol 9, No 2 (2018): Pebruari
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Abstract

The effect of exchange rate, interest rate and dividend of share price on banking sector which is listed in Indonesia Stock Exchange year 2013-2017. Essay. Tegal: Faculty of Economics and Business Universitas Pancasakti Tegal,2018. The purpose of this study is to determine the ability of investors in considering stock prices in the banking sector in 2013-2017. Hypothesis in this research is 1) exchange rate effect on stock price. 2) interest rates affect the stock price. 3) dividend pershare effect on stock price. 4) exchange rate, interest rate and dividend pershare simultaneously affect the stock price. The population used in this study is a banking company that publishes stock prices listed on the Indonesia Stock Exchange in 2013-2017. The sample in this research are 21 banking companies. With technique of sampling using purposive sampling. The data in this research is quantitative data. Sources of data in this study are secondary sources obtained from the share price of an annual banking company published in Indonesia Stock Exchange period 2013-2017. Data collection techniques using documentation techniques. Data analysis method using descriptive statistic, classical assumption test, simple linear regression analysis, multiple linear regression analysis and coefficient of determination, then obtained the result of research that the exchange rate does not have a significant effect on stock prices, the interest rate does not significantly influence the stock price, against stock price, exchange rate, interest rate and dividend pershare have significant effect to stock price.Keywords: Rate, Interest Rate, Dividend Pershare, Stock Price
PENGARUH SUKU BUNGA DEPOSITO, NILAI TUKAR DAN INFLASI TERHADAP HARGA OBLIGASI PEMERINTAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2017 Nitasari, Desi; Waskita, Jaka; Jalil, Mahben
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is to 1). To know the effect of deposit interest rate on government bond price, 2). To know the effect of exchange rate on the price of government bonds, 3) To know the effect of inflation on the price of government bonds, 4). To know the effect of deposit interest rate, exchange rate, and inflation simultaneously to government bonds. The method used in this study is multiple regression. While the data analysis methods used are classical assumption test, simple linear regression analysis, test of simple linear regression coefficient, multiple linear regression analysis, multiple linear regression coefficient test, coefficient of determination analysis. Based on the results of simple regression analysis analysis of deposit interest rates on government bond prices obtained sig value. amounted to 0.342> 0.05, so it can be concluded that there is no effect of deposit rates on the price of government bonds listed on the Indonesia Stock Exchange period 2011-2017. From the results of simple regression analysis of the exchange rate against the price of government bonds obtained sig value. amounted to 0.060> 0.05, so it can be concluded that there is no effect of exchange rate on the price of government bonds listed on the Indonesia Stock Exchange period 2011 -2017. From the results of simple regression analysis of inflation analysis on the price of government bonds obtained sig value. amounted to 0.046 <0.05, so it can be concluded that there is inflationary influence on the price of government bonds listed on the Indonesia Stock Exchange period 20112017. From the results of simultaneous testing known significance value of 0.047. Because the probability value of sig nificance of 0,047 <0,05 can be interpreted that there is influence of deposit interest rate, exchange rate, and inflation simultaneously to government bond price listed in Bursa Efek Indonesia period 2011-2017. Keywords: Deposit Interest Rate, Exchange Rate, Inflation, Government Bond Price.
ANALISIS REAKSI PASAR MODAL DILIHAT DARI ABNORMAL RETURN ( AR ) DAN TRADING VOLUME ACTIVITY (TVA) TERHADAP KEBIJAKAN TAX AMNESTI PADA SAHAM PERUSAHAAN YANG TERDAFTAR DI SAHAM INDEKS LQ 45 Alhakim, Isa Arief; Waskito, Jaka; Subroto, Setyowati
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study is 1) To determine whether there are differences abnormal return on the shares listed in the LQ 45 index 2). To find out if there is any difference in trading volume of activity on stocks listed in index LQ 45. Data collection method used in this research is Documentation. While the data analysis method used is the test analysis of difference of two average. The results of this study prove that, statistical test results show the probability of events of 0.205. The probability obtained is greater than 0.05 so it can be concluded that there is no difference between abnormal returns between before and after the tax amnesty policy, thus the hypothesis which states "There is a difference in abnormal returns in the issuers of the LQ45 index before and after the tax amnesty policy" is not acceptable the truth. Statistical test results show the probability of an event is 0.311. The probability obtained is greater than 0.05 so it can be concluded that there is no difference between trading volume activity between before and after the tax amnesty policy, thus the hypothesis states "There is a difference in trading volume activity in the issuers of the LQ45 index before and after the tax amnesty policy" no the truth can be accepted.  Keywords: Abnormal Returns, Trading Volume Activity, Tax amnesty
PENGARUH RASIO LAPORAN KEUANGAN TERHADAP KEBIJAKAN PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT KONVENSIONAL DI INDONESIA Sari, Inayah Adi; Sujarwo, Makmur
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

Loan portfolio is the main activity in the banking sector. These activities generate revenue so that banks in carrying out its functions should be based on the precautionary principle. It is necessary to pay attention to factors such as the ratio of credit loans (NPL), factor capital adequacy ratio (CAR and DPK), the level of the operational efficiency of the bank (BOPO) and the level of profit generated (ROA) . reseach was done in order to determine the effect the relationship between the variables ( NPL, CAR, DPK, ROA and ROA) on the variable number of loans at BPR Konventinal in Indonesia. The method used is quantitative method. This study used cross section data in 2014 -2016 were obtained through an annual financial report on the official website of the financial services authority. This study using purposive sampling method. based on the criteria, there were 41 BPR sampled. Hypothesis testing is done by using multiple linear regression and classic assumptions. T test results showed that the variables NPL significant negative effect on the amount of lending. While the variable CAR, deposits and ROA positive and significant impact on the amount of lending and ROA has no effect on the amount of lending. Based on F test showed that the variables NPL, CAR, DPK, ROA and ROA simultaneously affect the amount of lending. The coefficient of determination shows that the predictive ability of the independent variables fifth by 82% while the remaining 18% are influenced by other variables outside the research.  Keyword: NPL, CAR, DPK, BOPO , ROA and Number of loan.
PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Kartina, Ary; Jalil, Mahben; C, Niken Wahyu
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The purpose of the research is 1) To test the effect of capital adequacy ratio on the performance of banking company 2) To test the influence of asset quality on the performance of banking company 3) To test the effect of management efficiency on the performance of banking company 4) To test the influence of liquidity management on the performance of banking company 5) To test the influence of the interest rate on the performance of banking companies 6) To test the effect of the inflation rate on the performance of banking companies 7) To test the effect of capital adequacy ratio, asset quality, management efficiency, liquidity management, interest rate and inflation rate on the performance of banking companies. Data collection method used in this research is documentation. While the methods of Data Analysis and Testing Hypotheses used are Classical Assumption Test, Multiple Linear Regression Analysis, Partial Testing, Simultaneous Testing, Coefficient of Determination (R Square). There is no significant effect of capital adequacy ratio on company performance, evidenced from the partial capital adequacy ratio test on banking financial performance obtained by sig value. of 0.718> 0.05. There is a significant influence of asset quality on company performance, evidenced from the result of partial asset quality test toward banking financial performance obtained by sig value. of 0.034 <0.05. There is a significant influence management efficiency on the performance of the company, evidenced from the results of partial management of eficiency test of banking financial performance obtained sig value. of 0.008 <0.05. There is a significant influence of liquidity management on company performance, evidenced from the results of partial liquidity test of banking financial performance obtained sig value. of 0.000 <0.05. There is no significant effect of interest rate on company performance, evidenced from the partial test of interest rate on banking financial performance obtained sig value. of 0.560> 0.05. There is no significant effect of inflation rate on company performance, evidenced from result of partial test of inflation on banking financial performance obtained by sig value. of 0.819> 0.05. There is significant influence of capital adequacy ratio, asset quality, management efficiency, liquidity management, interest rate and inflation rate to company performance, evidenced from result of testing significance of multiple regression analysis obtained by sig value. of 0.000 <0.05.  Keywords:  capital adequacy ratio, asset quality, management efficiency, liquidity management, interest rate, inflation rate of company performance
PENGARUH TARIF, KEADILAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK PADA KPP PRATAMA TEGAL Adisty, Andina Putri; Herwinarni, Yuniarti; Ardiansah, Didi
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

This research aims to determine whether there is the influence of tax rates, justice, taxation system, technology and taxation information, and sanctions taxation both simultaneously and partially to the taxpayer's perception of tax evasion ethics.This type of research is correlational. The population used is individual taxpayers and taxpayers registered in the KPP Pratama Kota Tegal. As well as the samples used are individual taxpayers registered in KPP Pratama Kota Tegal 2018 method of sampling by incidental sampling. Source of data used is primary source obtained from spreading of questioner to responder. Data analysis method using classical assumption test, multiple regression analysis, simultaneous test (F test), hypothesis test (t test), and coefficient of determination. The results showed that the tax rate, justice, taxation system, taxation technology and information, and tax sanction have a significant effect simultaneously to the taxpayer's perception about tax evasion ethics, tax rate significantly partially influence the taxpayer's perception about tax evasion ethics, partially significant effect on the taxpayer's perception of tax evasion etiquette, taxation system has a significant effect partially on the taxpayer's perception of tax evasion ethics, technology and information has no significant effect partially on the taxpayer's perception of tax evasion ethics, and tax sanctions have significant effect partially to the taxpayer's perception of tax evasion ethics.  Keywords: Tax rates, Justice, Taxation System, Tax Sanctions, tax evasion ethics.

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