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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 233   234   235   236   237 
PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Semarang)
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 examine the effect of the taxpayer's perception of the quality of service tax authorities on tax compliance. This study also aimed to examine the effect of the taxpayer's financial condition and risk preferences which acts as a moderating variable in the relationship between the perception of taxpayers about the quality of service tax authorities with tax compliance. The population of this study is the individual taxpayer who has a business and casual employees in the city of Semarang. Sampling was done with convenience sampling method with a sample of 107 respondents. The results showed that the taxpayer's perception of the quality of service tax authorities and the financial condition of the taxpayer positive effect on tax compliance, while risk preferences have no effect on tax compliance. Both moderating variables, the taxpayer's financial condition and risk preferences do not affect the relationship between the taxpayer's perception of the quality of service tax authorities with tax compliance. Keywords: Perception of Taxpayers About The Quality of Service Tax Authorities, The Taxpayer's Financial Condition, Risk Preferences, Tax Compliance
PERANAN TAX PLANNING DALAM EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PT. ACE HARDWARE TBK
Students' Journal of Accounting and Banking Vol 3 No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to get the differences of the commercial profit and the fiscal profit, and efficiency of company income tax payments before and after application of tax planning in enterprises. This research takes data from a retail company that listed on the Indonesian Stock Exchange in the Consolidated Financial Statements of 5 years from the 2009 – 2013. Data is processed and analyzed through a process of the fiscal reconciliation, t-test and test hypotheses. The results of this research are among the commercial and fiscal profit there was no significant difference, the application of tax planning in company also does not cause the efficiency of tax to be paid by the company.Keywords: Commercial Profit, Fiscal Profit, Fiscal Reconciliation, Tax Indebted (PPh), Eefficiency, Tax Planning
PENGARUH KUALITAS AUDITOR, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI 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 is the test and analyze the effect of auditor’s quality, firm size, leverage, and profitability on earnings management in manufacturing companies that went public in Indonesia. The population in this study are manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The procedure used to determine the sample is purposive sampling method sampling technique with particular consideration. According to predetermined criteria contained 73 samples. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the auditor’s quality and company size has no effect on earnings management. Leverage, and profitability positive effect on earnings management.Keywords: Auditor’s Quality, Firm Size, Leverage, Profitability and Earnings Management
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN
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 examined the analysis of the influence of the structure of profitability, company size, age companies and debt policy to the value of the company.The research was done in the Indonesia Stock Exchange (IDX) using manufacturing company going public. The purpose of this study was to determine the effect of capital structure, profitability,company size, age companies and debt policy to the value of the company .in companies listed on the Stock Exchange during the study period 2011-2013. The data obtained from the financial statements of publicly traded companies,Indonesian Capital MarketDirectory (ICMD) and IDX. The number of samples is 204 manufacturing company. Data analysis method used is multiple linear regression analysis was used to test the effect of two or more variables between the independent variables profitability,company size, age companies and debt policy to the value of the company of the companies listedin Indonesia Stock Exchange(IDX ) as the dependent variable. The results showed individual profitability, age companies and debt policy significant positive effect on the value of the company, while the company size is not significant of the value of the company.Keywords: Profitability, Company Size, Age Companies and Debt Policy To The Value Of The Company
PENGARUH BEBAN PAJAK, KESADARAN MEMBAYAR PAJAK DAN MEKANISME PEMBAYARAN PAJAK TERHADAP KEPATUHAN PAJAK UMKM
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 sought to examine the effect of tax rates, tax payment mechanisms and awareness to pay tax on tax compliance of UMKM. The population in this study is Mandatory UMKM in South Semarang as many as 76 UMKM which consists of 6 villages. The population in this study is Mandatory UMKM in South Semarang as many as 76 UMKM that are in 6 villages namely Pleburan, Lamper Kidul, Central Lamper, Mugassari, Peterongan Randusari. The method of sampling is done by census sampling method ie the amount of the taxpayer population of UMKM in South Semarang entirely used as samples in this study. The results showed that the effect of tax rates on tax compliance SMEs , awareness of paying taxes affect the tax compliance of UMKM, payment mechanisms negatively affect tax compliance UMKM. The amount of tax rates, awareness of paying taxes and tax payment mechanism together - the same effect on WP Compliance.Keywords: Tax Rates, Tax Payment Mechanisms and Awareness To Pay Tax On Tax Compliance UMKM
PERAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Candisari Semarang)
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 examine and analyze service, consultation, and supervision of the Account Representative of taxpayer compliance. The population in this study is the individual taxpayer in the region of KPP Pratama Semarang Candisari. Sampling was done by purposive sampling technique. The number of samples was determined as many as 100 people from the number of individual taxpayers who are on territory of Candisari. Data analysis techniques used in this research is the technique of multiple regression analysis. Finding of this research indicated the service Account Representative influential toward taxpayer compliance. While consulting Account Representative, monitoring Account Representative not influential toward taxpayer compliance.Keywords: Service Account Representative, Consultation Account Representative, Monitoring Account Representative, Tax Compliace
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN
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 research is a study that tested the effect of audit quality, financial condition, Audit Opinion Previous Year, Company Size, Debt defaults on acceptance Going Concern on manufacturing companies listed in Indonesia Stock Exchange. In this study, researchers used a purposive sampling and obtained samples of 65 companies listed on the Stock Exchange in 2010-2012. The analytical method used is logistic regression. The results of this study indicate Quality Audit, Financial Condition and company size does not affect the going concern opinion revenues while the previous year's audit opinion and Debt Default affect the acceptance of going concern opinion.Keywords: Going Concern, Quality Audit, Financial Condition, Audit Opinions Prior Year, Company Size, Debt Default
PENGARUH JUMLAH WAJIB PAJAK, KEPATUHAN WAJIB PAJAK, TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN DENGAN PEMERIKSAAN PAJAK SEBAGAI VARIABEL MODERASI PADA KANTOR PELAYANAN PAJAK PRATAMA SALATIGA
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 identify and analyze the influence of the number of taxpayers, tax compliance, the corporate income tax revenue with tax audits as a moderating variable in the Tax Office Primary Salatiga. This study uses quantitative data using secondary data obtained from STO Salatiga. The sample used in this study is on the period January 2011 to December 2013 Analysis of the data used in this study is the use of multiple linear regression analysis. The results of this study stated that the number of taxpayers have no effect and a negative result to tax revenues, while tax compliance, positive and significant impact on the corporate income tax revenue with tax audits as a moderating variable in the Tax Office Primary Salatiga.Keywords: Taxpayer Number, Taxpayer Compliance, Tax Audit, Tax Receipts Article 25/29, KPP Pratama Salatiga, 2014
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE WAJIB PAJAK BADAN (Studi Empiris Pada Tax Profesional Perusahan Industri Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Semarang Gayamsari)
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 study was to determine the influence of attitudes, intentions financial condition, corporate facilities and organizational climate on tax compliance bodies in industrial companies registered at the Tax Office Primary Gayamsari Semarang. The population of this study is the tax professionals who work in medium and large industrial companies registered at the Tax Office Primary Gayamsari Semarang. The sample used incidental sampling technique produced by 80 respondents. The method of data analysis using multiple linear regression analysis. Based on data analysis can be seen attitudes, intentions, financial condition, corporate facilities and organizational climate and the company has a significant positive effect simultaneously on corporate tax compliance.Keywords: Knowledge of Tax, Tax Fairness, Adherence, Company’s Tax Compliance
PENGARUH KUALITAS PENGUNGKAPAN INFORMASI DAN PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN 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 examine the association of corporate governance applied in an enterprise with the company's performance and prove the effect of mandatory disclosure and timeliness of delivery of information on the performance of the company. Based on the index developed using certain criteria by the Indonesian Institute for Corporate Governance, conducted tests on the company's performance against 52 companies that the research samples. This research was conducted using purposive sampling method to non-financial companies who participated in the Corporate Governance Perception Index (CGPI), listed on the Stock Exchange and analyzed using regression analysis. The results showed that the influence of corporate governance proxy for asset mix, the chance to grow and the size of the company as well as mandatory disclosure and timeliness of delivery of information on the performance of the company.Keywords: Corporate Governance, Corporate Performance, Mandatory Disclosure, Timeliness of Information Delivery

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