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FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) Chintya Ruri Ayuningtyas, 12.05.52.0013; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and analyze empirically the effects of tax socialization, the application of the e-SPT system, tax sanction education level, and motivation towards taxpayer compliance with registered individual taxpayers at the Pratama Semarang East Tax Office in 2014 - 2017. The population used in this study is an individual taxpayer registered at the Pratama East Semarang Tax Office as many as 34,428 WPOP in 2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are taxpayers aged = ≥ 20 years to ≤ 64 years with self-employment and are in the environment of the East Semarang Pratama Tax Office. The data analysis technique uses multiple linear regression analysis. The results showed that tax socialization had a positive effect on tax compliance. The implementation of the e-SPT system has a positive effect on taxpayer compliance. Education level has a positive effect on tax compliance. Tax sanctions have a positive effect on tax compliance. Motivation has a positive effect on tax compliance

FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Diyan Kurnia Puspita Saputri, 14.05.52.0158; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study examines and analyze the effects of institutional ownership structures, managerial ownership structures, public ownership structures, firm size, debt convenant (leverage), litigation risk to accounting conservatism. The population in tihs study is a manufacturing company listed on the Bursa Efek Indonesia period from 2014-2016. The sampling method used purposive sampling. The relationship and between variable is described by using multiple regression analysis methods. The results showes that the institutional ownership structures has a significant negative effect on accounting conservatism, managerial ownership structures has a significant negative effect on accounting conservatism, public ownership structures has a significant negative effect on accounting conservatism, debt covenant (leverage) has significant positive effect on accounting conservatism, litigation risk has positive effect on accounting conservatism.

FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) Chintya Ruri Ayuningtyas, 12.05.52.0013; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine and analyze empirically the effects of tax socialization, the application of the e-SPT system, tax sanction education level, and motivation towards taxpayer compliance with registered individual taxpayers at the Pratama Semarang East Tax Office in 2014 - 2017. The population used in this study is an individual taxpayer registered at the Pratama East Semarang Tax Office as many as 34,428 WPOP in 2017. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are taxpayers aged = ≥ 20 years to ≤ 64 years with self-employment and are in the environment of the East Semarang Pratama Tax Office. The data analysis technique uses multiple linear regression analysis. The results showed that tax socialization had a positive effect on tax compliance. The implementation of the e-SPT system has a positive effect on taxpayer compliance. Education level has a positive effect on tax compliance. Tax sanctions have a positive effect on tax compliance. Motivation has a positive effect on tax complianceKeywords: tax socialization, implementation of e-SPT system, tax sanction education level, motivation and tax compliance

FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Diyan Kurnia Puspita Saputri, 14.05.52.0158; Nurhayati, Ida
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study examines and analyze the effects of institutional ownership structures, managerial ownership structures, public ownership structures, firm size, debt convenant (leverage), litigation risk to accounting conservatism. The population in tihs study is a manufacturing company listed on the Bursa Efek Indonesia period from 2014-2016.The sampling method used purposive sampling. The relationship and between variable is described by using multiple regression analysis methods. The results showes that the institutional ownership structures has a significant negative effect on accounting conservatism, managerial ownership structures has a significant negative effect on accounting conservatism, public ownership structures has a significant negative effect on accounting conservatism, debt covenant (leverage) has significant positive effect on accounting conservatism, litigation risk has positive effect on accounting conservatism.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak) Khiyang Mudayanto, 14.05.52.0209; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of tax payers compliance SMEs. The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs locatedin 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.The result of this research is service of tax apparatus have positive effect to tax payer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, taxsanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Fella Resty Rakhmadani, 14.05.52.0259; Wahyu Widati, Listyorini
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine the effect of liquidity, leverage, growth, institutional ownership, and profitability on dividend policy in manufacturing companies listed on the Stock Exchange for the years 2015-2017. The research sample was obtained using purposive sampling method. Based on several predetermined criteria, there were 129 companies which were the research samples. The data analysis technique used in this study is multiple linear regression. Based on the results of data analysis, liquidity variables have a negative effect not significantly on dividend policy, Leverage has no significant positive effect on dividend policy, Growth has no significant negative effect on dividend policy, Institutional ownership has a significant negative effect on policy, and profitability variables have a significant positive effect on policy dividend.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ulfi Hidayah, 14.05.52.0274; Susilowati, Yeye
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to analyze the factors that influence the selection of inventory accounting methods in manufacturing companies listed on the Stock Exchange in 2014-2017. The independent variables used in this study are company size, inventory variability, inventory intensity, variability in cost of goods sold, financial leverage, and liquidity. While the dependent variable used in this study is the inventory accounting method in accordance with PSAK No. 14 (2018), namely the FIFO inventory method and the average. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The method of sampling in this study was purposive sampling method with a total sample of 280 companies. The analytical tool used is logistic regression analysis using the IBM SPSS version 21 program. The results showed that the variability of cost of goods sold and liquidity had a significant influence on the selection of inventory accounting methods. While company size, inventory variability, inventory intensity, and financial leverage do not significantly influence the selection of inventory accounting methods.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017) Nova Agustin K.W, 15.05.52.0068; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This study aims to determine and analyze the influence of the application of board of independent commissioners, audit committee, leverage, return on assets and firm size to tax avoidance. The population and this study focused on companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Data collection techniques using purposive sampling, so that there are a total sample of 180 companies and data analysis using multiple linear regression analysis. In this study the independent variables use board of independent commissioners, audit committee, leverage, return on assets, and the size of the company that will affect tax avoidance as a dependent variable that is proxied through Effective Tax Rates (ETR). The results of the analysis show that board of independent commissioners has no significant effect on tax avoidance, audit committee, negatively has a significant effect on tax avoidance, leverage has a positive effect on tax avoidance, return on assets has a negative negative effect on tax avoidance, and company size has a negative and insignificant effect on tax avoidance.

“PENGARUH KESADARAN PERPAJAKAN DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SEMARANG” INGGRIT MEILANA HALIM, 14.05.52.0287; Sri Mindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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One source of regional revenue from the tax sector is the Land and Building Tax. The United Nations is a tax imposed on the earth and buildings. The earth and buildings provide better socio-economic advantages and / or positions for people or entities that have a right to them or benefit from them, and therefore it is natural for them to be obliged to provide a portion of the benefits or pleasures obtained through taxes. One of the factors that influence the success of taxation, especially land and building tax, is the tax payer factor seen from the taxpayer's side, namely the attitudinal factor attached to taxpayers and is thought to have a strong influence on compliance with tax payments that are difficult to influence and control The source of data in this study is with taxpayers given to respondents (taxpayers) who are in the Semarang area. Descriptive research is used to describe how the effect of penalty sanctions and awareness of taxpayers that affect tax compliance. The results of this study are the effect of awareness of taxpayers and penalties of positive and significant effect on taxpayer compliance, this is indicated by the results of beta coefficients marked positive and probability values or significant levels far below 0.05.

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017) Nadya Dinda P.M Kusuma, 15.05.52.0015; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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This reasearch aims to analyze and provide empirical evidence of the influence between institutional ownership, audit committees, executives character, firms size, sales growth and leverage for tax avoidance to manufacturing companies that registered in Indonesia Stock Exchange (IDX) 2015-2017. From the selection of the sample using purposive sampling method obtained 45 manufacturing companies that could be sampled. This study uses a multiple linear regression analysis. Based on the results of testing the hypothesis it was found that institutional ownership positive significant affect on tax avoidance, audit committees has no effect on tax avoidance, firm size and leverage positive doesn’t has significant on tax avoidance, excecutive character and sales growth negatively significant affect on tax avoidance.

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Home Page

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Location Kota semarang, Jawa tengah INDONESIA

Abstract

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Contact Name
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Contact Email
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Phone
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Journal Mail Official
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Editorial Address
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Location
Kota semarang,

Jawa tengah

INDONESIA