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INDONESIA
Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,418 Documents
 226   227   228   229   230 
PENGARUH GOOD CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, FIRM SIZE, LEVERAGE TERHADAP TAX AVOIDANCE (Study Empiris Pada Perusahaan Terdaftar Di Forum Corporate Governance Indonesia (FCGI) Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze the influence of good corporate governance, external auditors, firm size and leverage against tax avoidance.In this study popuation are used companies registered in Forum Corporate Governance Indonesia (FCGI) of the years 2011 to 2013, enter the rating application of corporate governance conducted by The Indonesia Institute for Corporate Governance (IICG) of the years 2011 to 2013 in the form of score ranking by CGPI (Corporate Governance Perception Index) and the Indonesia Stock Exchange (IDX), published SWA magazine of the years 2011 to 2013. The sampling technique using purposive sampling. Mechanical testing data is to use a multipe linear regression analysis. The analysis showed that the variables good corporate governance and firm size in 2011, 2012, and 2013 had no effect on tax avoidance. External auditors in 2011 a positive effect on tax avoidance, in 2012 external auditors has no effect on tax avoidance,in 2013 external auditors negative effect on tax avoidance. Leverage in 2011 and 2013 had no effect on tax avoidance, while in 2012 leverage negative affect on tax avoidance.Keywords: Good Corporate Governance, External Auditors, Firm Size, Leverage, and Tax Avoidance
PENGARUH PROFITABILITAS, PERUBAHAN PAJAK, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to analyze the influence of profitability, tax changes, growth of the Companyand Company Size for Funding Decisionson Manufacturing Companies listed on the Indonesia Stock Exchange. The populationin this study are 100 companies listed in Indonesia Stock Exchange in 2010-2013. The sample selection is done by purposive sampling method. Mechanical testing of the data is by using multiple linear regression analysis.The results of analysis show that the variable profitability, tax changes and growth of the company significant positive effect on financing decisions, while the size of the company significant negative effect on funding decisionson Manufacturing Companies listed onthe Indonesia Stock Exchange.Keywords: Profitability, Tax Reform, Growth Company, Company Size and Funding Decisions
PENGARUH PAJAK PENGHASILAN DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY & REALESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study to determine how the effect of income tax as well as the size of the firm on earnings management. Purposive sampling method was selected from as many as 94 companies sector Property & Realestate as the study sample. The sampling technique used is the documentation. Methods of data analysis using multiple linear regression analysis. The results of multiple linear regression showed a significant negative effect of income tax on earnings management, where the tax is not the main reason for the company to act earnings management. Firm size shows a significant positive effect on earnings management, which reflects the company's increasingly motivate earnings management measures.Keywords: Earnings Management, Income Tax, Company Size
PENGARUH JUMLAH PENDUDUK, PENDAPATAN PERKAPITA, INFLASI, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENERIMAAN PAJAK DAERAH (Studi Kasus Kabupaten/Kota Propinsi Jawa Tengah Tahun 2011-2013)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

Changes in the law that took effect makes local tax revenues have greater income and the factors that influence it became more. This study aimed to analyze the influence of population, per capita income, inflation, and the regional gross domestic product (GDP) of the local tax revenue in 2011-2013. The purpose of this study was to determine the influence of population, per capita income, inflation, and the regional gross domestic product (GDP) of the local tax revenue. The sample used in this study was 35 District / City in 2011-2013. The sampling method used is cluster sampling method. This technique is used to determine the sample to be studied object or source data is very broad. 105 sample is obtained from the Central Statistics Agency (BPS), Central Java Province. The method used in this study is multiple regression analysis to determine the effect of the independent variable on the dependent variable. Techniques of data analysis and hypothesis testing using SPSS version 19 softwere. The results of this study showed that the number of negative and significant population of the local tax revenue, per capita income and a significant positive effect on local tax revenues, inflation is positive and significant impact on the local tax revenue, and gross regional domestic product (GRDP) positive and significant impact on the acceptance local taxes.Keywords: Local Taxes, Total Population, Per Capita Income, Inflation, and the Gross Domestic Product (GDP)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA SEMARANG (Studi Empiris Di KPP Pratama Semarang)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The purpose of this research is to analyze the influence of tax Knowledge, awareness of taxation, taxpayer environment, attitude of fiscus, socialization of taxation, and tax penalties against individual taxpayer compliance in Semarang city. The population in this research is the individual taxpayer who runs a private enterprise in the region of KPP Pratama Semarang. The sampling technique used is proportional sampling with sample size is 100 respondents. Based on the test has done, the results are the taxpayers environment variable, attitude of fiscus, socialization of taxation, and tax penalties have significant positive effect on tax compliance. But tax knowledge variable has significant negative effect on tax compliance and awareness of taxation variable has no effect on tax compliance.Keywords: Tax Knowledge, Awareness of Taxation, Taxpayer Environment, Attitude of Fiscus, Socialization of Taxation, Tax Penalties, and Tax Compliance
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Wajib Pajak Orang Pribadi Yang Melakukan Usaha Yang Terdaftar Di KPP Pratama Semarang Candisari)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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The purpose of this study was to analyze the influence of taxpayer awareness, dissemination of taxation, tax authorities and firmness service tax penalties on tax compliance in the city of Semarang. This study used convenience sampling method in sample selection, the criteria for a sample of taxpayers who do business registered in KPP Semarang Candisari. The data used is primary data collected through questionnaires. Questionnaires were distributed and processed as many as 100. This study used multiple regression analysis to test the hypothesis. The results of this study indicate awareness of the taxpayer, socialization tax, service tax authorities and tax penalties firmness positive and significant impact on tax compliance. While the service tax authorities and no significant positive effect on tax compliance.Keywords: Awareness Taxpayer, Socialization Tax, Service Tax Authorities, Firmness Tax Penalties, Tax Compliance
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), BELANJA PEMBANGUNAN DAN JUMLAH TENAGA KERJA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN/KOTA DI JAWA TENGAH (Studi Kasus Pada Pemerintah Kabupaten/Kota Di Jawa Tengah)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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Abstract

The aim of study is to find out either or not Gross Region Domestic Product, Capital Expenditure and Total Employment influence the Local Revenue District and Cities in Central Java.Population inthis study is District and Cities in Central Java. The sample in this study was done by using purvosive sampling.The sample in this study is 35 District and Cities in Central Java. The data used in this study from 2011 to 2013. The data of this study is secondary of realization of local government budgets. Based on the test results indicate that Region Domestic Product influences the Local Revenue both positively and significantly, Capital Expenditure doesn’t influence the Local Revenue and Total Employment in this study influences negatively and significanntly to Local Revenue. Simultaneously of Gross Region Domestic Product, Capital Expenditure and Total Employment influence the Local Revenue.Keywords: Gross Region Domestic Product, Capital Expenditure, Number of Workes and Local Revenue
PENGARUH ARUS KAS TERHADAP LIKUIDITAS INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2013
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and analyze the effect of the cash flow for the company's liquidity consumer goods industry listed in Indonesia Stock Exchange (IDX) 2009-2013.  The population in this study is a financial statement that the consumer goods industry companies listed in Indonesia Stock Exchange (IDX) from 2009 -2013. The sampling technique in this research is by using purposive sampeling. While the data analysis techniques used in this study is multiple regression analysis. The research proves that: Cash flows from operating activities a significant positive effect on liquidity. Cash flows from investing activities not significant negative effect on liquidity. Cash flows from financing activities is not significant negative effect on liquidity.Keywords: Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and Liquidity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The study intends to determine the “ analysis of the factors that influence the capital structure in Wholesale and retail Trade companies that listed on the stock exchange Indonesia”. The population is all Wholesale and Retail Trade company in tock Exchange Indonesia Swith a sample of 33 companies and research over the period 2010 to 2013. This samples were taken inthis study is a total of 18 companies.the sampling techniques is used purposive sampling. The analyzer that is used in this research is multiple regression analysis. The results showed that the coefficient of determintion in this study is the adjusted R-square values of 27,3%. While for test F-test shows that, between current ratio (CR), the level of sales (TP), Company size (Size), business risk (ROE) togather effect the capital structure (DER). And partial hypotesis testing results show that there is positif effect of current ratio, the level of sales and business risk to capital structure. While for the size of the company negatively affect the capital structure.Keywords: Current Ratio, The level of Sales, Company Size, Return On Equity, Capital Structure
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, UMUR PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di BEI Tahun 2010-2013)
Students' Journal of Accounting and Banking Vol 4 No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students' Journal of Accounting and Banking

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This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting on Real Estate and Property companies listed in Indonesia Stock Exchange (IDX). In this study, the methods used in sampling was purposive sampling method. The dependent variable in this study is timely submission of financial statements, while the independent variable is profitability, firm size, liquidity, financial leverage and firm age. Data analysis tool used is descriptive statistics and methods of data analysis is logistic regression. The results of the study identified that profitability, firm size, significantly influence the timeliness of financial statements of the company, while the variable liquidity, financial leverage and firm age does not affect the timeliness of financial statements Real Estate & Property companies listed in Indonesia Stock Exchange (IDX).Keywords: Timeliness (timeliness), Profitability, Firm Size, Liquidity, Financial Leverage and Firm Age

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