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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
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PENGARUH SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PPN PADA PENGUSAHA KENA PAJAK DI KPP PRATAMA SEMARANG BARAT Adimas Kuswandoko, 09.05.52.0001; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This research  aims to examine the influence of number variable of PKP registered, SSP PPN deposited, SPT massa PPN reported, and SPT PPN published to the inflow of PPN in KPP PRATAMA West Semarang in the period 2008 until 2012 simultaneously and partially. The sample in this research are number PKP, SSP, SPT massa PPN, STP PPN in KPP PRATAMA West Semarang in the period 2008 until 2012 or for 60 months. Kinds of data  used in this research is secondary data. An instument analysis used in this research is multiple linier regression. The result of the research shows that number of PKP registered (X1) and number of  SSP PPN deposited (X2) have a significant  positive to the inflow of PPN (Y), while number of  SPT massa PPN reported(X3) has a significant positive. Furthermore, amount of STP PPN published (X4) has a no significant positive to the inflow of PPN (Y).Keywords: Self assesment system, PKP, SSP PPN, SPT massa PPN,STP PPN, PPN
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA Rina Mukti, 09.05.52.0069; Indarti, M.G. Kentris
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

This study was conducted to examine some of the factors that influence the voluntary disclosure in corporate annual reports factors that constitute the independent variables are firm size, liquidity, leverage, profitability and public ownership. Methods of sample selection is purposive sample samplingdengan manufacturing companies in Indonesia. The data of this study was the period 2011-2012 annual report of 138 manufacturing companies in Indonesia Stock Exchange. Results of this study showed that of the t test is known variables firm size and leverage variables significant positive effect on widespread voluntary disclosure. variable liquidity, profitabi; itas and public ownership does not significantly influence the wider voluntary disclosure because the value of t is greater tha 0.05.Keywords: Voluntary Disclosure, company size, liquidity, leverage, profitability,   and the Public Shareholders.
PENGARUH PERILAKU WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK Hendra Kurniawan, 04.05.52.0074; Indarti, M.G. Kentris
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

Amount Taxpayers year by year progressively increase, but there are constraint able to pursue the improvement effort tax ratio, the constraint is compliance of taxpayer. This research test the factors influence of the storey level compliance of taxpayer by using some the variables have been used by theX the researcher before all, that is awareness of tax, service of fiskus, and penalty of sanction. Population in this research is the taxpayer in KPP Pratama Candisari Semarang. Intake sampel done with method random sampling and obtained by 75 responder, but the data in processing in this research is 50 responder. Method data collecting of primary the weared is enquette method ( kuesioner). Technique analyse the data the used is doubled linear regression. Hypothesis in this research tested by using doubled linear regression. Pursuant to the analysis done, hence obtained conclusion that awareness of tax, service of fiskus, sanction of penalty the taxpayer have an effect on positive signifikan to compliance of taxpayer.Keywords: compliance of taxpayer, awareness of tax, service of fiskus, sanction of penalty
PENGARUH KOMPETENSI, INDEPENDENSI DAN MOTIVASI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Wilayah DJBC Jawa Barat dan Kantor Wilayah DJBC Jawa Tengah dan D.I. Yogyakarta) Ilham Effendie, 0835030535; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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The Purpose of this reseach is to empirically analyse the influence of Competency, Independency and motivacy on quality of audit especially in the customs and excise auditor working in Regional office of West Java and regional office of Central Java and Yogyakarta. The Population of this research are all customs and excise auditors havebeen working in the Regional office of West Java and the regional office of Central Java and Yogyakarta. Sampling was conducted using sencus method. Primary data collection method used is multiple regression model.The result showed that competency and motivacy have a position impact on audit quality. And independency daesn’t have aposition impact on audit quality.Keywords: Competency, independency, motivation, audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Lely Ika Cahyani, 09.05.52.0152; Astuti, Sih Darmi
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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The study was conducted to determine the influence knowledge of tax regulations, tax regulations understanding, effectiveness perception of tax system, service quality, modernization of tax administration system, and willingness to pay tax towards taxpayer compliance. This descriptive statistical research, using individual taxpayers registered in the Small Tax Office (STO) Semarang Gayamsari as the research object. Data obtained from the questionnaire which is primary data and was given to 100 respondents using convenience sampling method. The results were analyzed using SPSS software version 16, concluded that knowledge of tax regulations affects tax regulations understanding positively and significant. Then tax regulations understanding affects willingness to pay tax positively and significant. The last one is effectiveness perception of tax system and service quality affects tax compliance positively, and significant except willingness to pay tax which affects tax compliance negatively and significant.Keywords: knowledge of tax regulations, effectiveness perception of tax system, service quality, modernization of tax administration system, taxpayer compliance.
PENGARUH KUALITAS AUDIT, KONDISI KEUANGAN, DEBT DEFAULT, OPINION SHOPPING, LIKUIDITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI GOING CONCERN Rizki Amaliyah, 08.05.52.0071; Kartika, Andi
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Abstract

The purpose of this study was to obtain empirical evidence about the effect of audit quality, financial condition, debt default, opinion shopping, liquidity and the previous years audit opinion on going concern opinion. Going concern audit opinion can be used as an early warning for the users of the financial statements in order to avoid mistakes in decision-making.This study took a sample of all companies listed on the Stock Exchange with manufacturing companies listing criteria before 1 January 2006, and did not come out during the years 2006-2011, there were financial statements audited by an independent auditors report, experiencing negative net profit after tax of at least 2 -year period from 2006 to 2011 financial statements. But once there are 60 companies analyzed. This study uses logistic regression test with a significant level of 5 %. Observations made ​​during the 6 years of the period 2006-2011. The test results prove that the companys financial condition and previous years audit opinion affect the acceptance of a going concern opinion. While the variable quality of the audit, opinion shopping, liquidity and the debt default does not affect the acceptance of a going concern opinion.Keywords: going concern audit opinion, auditor quality, liquidity, opinion shopping, debt default, previous years audit opinion, companys financial condition
PENGARUH KUALITAS JASA AUDIT TERHADAP LOYALITAS KLIEN DENGAN MEDIATOR KEPUASAN KLIEN Diah Retno Palupi, 09.05.52.0065; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study aims to examine whether the quality of audit services with 5 dimensions namely tangible, reliability, responsiveness, assurance, empathy having an influence on client satisfaction, client satisfaction influences customer loyalty and client satisfaction as a mediator of quality of audit services as mediator of quality audit services to the client loyalty.The population in this study is a manufacturing and service company located in Central Java, while the sample of this study is the manufacturing and service company located in Central Java, which have been audited by KAP. Data used in this study is primary data, the method of data collection questionnaire. Technical analysis using multiple regression.Results of this study indicate that service quality had no significant effect on client satisfaction. While client satisfaction and quality of audit services of the dimensions reliability, assurance, empathy significant effect on client loyalty.Keywords: Quality audit services, client satisfaction, client loyalty.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Hendra Bayu Sulistya, 0725030040; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This research purpose to research effect deviden payot ratio,profitability, manajerial ownership, size company to firm value.Population of this research is manufacture company who listed in Indonesia stock exchange from 2009 until 2011. To get sampel for this research the writer use purposive sampling and get 20 company sampel to researching. Than the writer use multiple regression model to explain effect variables.The result show that deviden payout ratio effect firm value positif with signification, that mean more bigger deviden payout ratio more bigger firm value. Other variable like profitability, manajerial ownership, and size company can not give effect for firm valur significanl.Keywords: Firm value, Deviden Payout Ratio,Profitability,Manajerial Ownership,Size Company, Annual Report
KAJIAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PRIBADI DI KPP SEMARANG TENGAH II Afni Maya Safitri, 08.05.52.0182; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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Government efforts to increase domestic revenues from the tax sector, among others, by changing the system of tax collection from the official assessment system to self assess-ment system was implemented. Self assessment is a tax collection system that authorizes the taxpayer to determine the amount of tax payable. The purpose of this study was to analyze the factors that affect personal tax compliance of taxpayers. This study used a sample of 90 respondents using accidental sampling method, the individual taxpayer who performs registered in the KPP Semarang Tengah II. The collection of the data used in this study is a questionnaire. Data analysis was performed using multiple linear regression analysis with SPSS 16.00. The results of this study indicate that the clarity of laws and tax regulations, the level of education and the perception of taxpayers significant effect on tax compliance.Keywords: clarity of laws and taxation regulations, education, perception of taxpayers against tax officials, tax compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PBB PADA EKS KARESIDENAN JAWA TENGAH Poespita Rina Savitri S, 09.05.52.0021; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
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This study aimed to examine the effect of the independent variables, which consists of the Total Population, GDP and Inflation Rate for UN admission. The sampling technique used in this study was purposive sampling. Sampling was conducted in Kabupten Demak, Grobokan, Kendal, Semarang, Salatiga and Semarang in 2006-2011. This study uses multiple regression analysis because they use more than one independent variable. Based on the analysis it can be concluded that the independent variables Population, GDP and a significant positive influence on the acceptance of the United Nations, while the independent variables according to the inflation rate during the period of the study, the results showed that the rate of inflation is positive but not significant effect on acceptance of the UN.Keywords: Acceptance UN, Population, GDP and Inflation Rate.

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