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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 Persepsi Pelaksanaan Sensus Pajak Nasional, Kesadaran Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak di Lingkungan Kantor Wilayah Direktorat Jenderal Pajak di Semarang Anggi Pratiwi, 09.05.52.0200; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze the factors that influence taxpayer compliance within the Regional Office of Directorate General of Regional Tax Semarang which includes the implementation of a national tax census perception, awareness and quality of service tax.This study used a survey design with questionnaire as an instrument. Respondents in this study is that the taxpayer has been sensus or do not have NPWP. Samples were processed in this study were 100 questionnaires. Respondents were surveyed using sampling that an individual taxpayer or entity in the business district, or office. Because the region is a priority target implementation of national tax census, registered taxpayers who have had stickers national tax census. Data analysis was performed using multiple linear regression analysis with SPSS for Windows 19.The results found that all the independent variables, namely the implementation of the National Tax Census perception, awareness Taxation, and Service Quality and significant positive effecton Taxpayer Compliance.Keywords: Perception of the Implementation of the National Tax Census, Tax Awareness, Quality Service, Taxpayer Compliance
PENGARUH PENERAPAN e-SPT PPN TERHADAP EFISIENSI PENGISIAN SPT MENURUT PERSEPSI WAJIB PAJAK (Survey Terhadap PKP di KPP Pratama Semarang Candisari) Afifatul Jannah, 10.05.52.0029; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of e-SPT PPN implementation to SPT charging efficiency as perception by the taxpayer.The population was registered corporate taxpayer in KPP Pratama Semarang Candisari. The sample in this study is based on probability sampling with simple random sampling as a technique of sampling. Data were collected by distributing questionnaires to a representative of corporate taxpayer who came to KPP Pratama Semarang Candisari for reporting SPT Masa PPN using e-SPT application.The method of analysis used in this study is a simple linear regression analysis. Based on the results of the analysis showed that the application of e-SPT PPN positive and significant impact on the efficiency of charging SPT.Keywords: e-SPT PPN, Charging Efficiency SPT
PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PATI TAHUN 2009-2012 (Studi Empiris Pada DPPKAD Kabupaten Pati) Eny Widayani, 10.05.52.0138; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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Abstract

The research aims to analyze the development, effectiveness and contribution of the local tax revenue against the original area of Pati in 2009-2012. It is meant to make regional government district starch can set the right policy in a bid to increase revenue and improve regional tax revenue, as well as looking for a proper solution in solving the problem relating to a decrease local tax revenue. In this research using a method of descriptive data secondary done for measuring a phenomenon in research wit the use of indicators the ratio of regional financial. Population in this research were all data on local tax contained in DPPKAD, whie this sampel is local tax data year periode 2009-2012 contained on DPPKAD. The result showed that the development of the PAD has increased, the greatest growth occurred in the year 2010 amounted to 30,18%. However, the growth of tax areas fluctuates with the level of the greatest development in 2011 of 70,94% caused by the expansion of this type of tax areas. The effectiveness of the PAD and tax areas very effectiveness which is above 100%. Local tax contributions against the PAD still belongs to the largest contribution, less going on in 2011 of 22,48% as a result of the expansion of the types of taxes that tax revenue has increased quite a large area, the lowest contribution occurring in 2012. Contributions per types areas against local atx is very less. The greatest contribution given by street lighting with tax an average contribution per year of 78,60%. While the smallest contribution given by pajak sarang burung wallet that only amounted to 0,08% per year.Keywords: PAD, hotel tax, restaurant tax, entertainment tax, billboard tax, street lighting tax, nonmetallic mineral and stone tax, soil water tax, BPHTB, sarang burung wallet tax. 
PERKEMBANGAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PATI TAHUN 2009-2012 (Studi Empiris Pada DPPKAD Kabupaten Pati) Eny Widayani, 10.05.52.0138; Maryono, Maryono
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

The research aims to analyze the development, effectiveness and contribution of the local tax revenue against the original area of Pati in 2009-2012. It is meant to make regional government district starch can set the right policy in a bid to increase revenue and improve regional tax revenue, as well as looking for a proper solution in solving the problem relating to a decrease local tax revenue. In this research using a method of descriptive data secondary done for measuring a phenomenon in research wit the use of indicators the ratio of regional financial. Population in this research were all data on local tax contained in DPPKAD, whie this sampel is local tax data year periode 2009-2012 contained on DPPKAD. The result showed that the development of the PAD has increased, the greatest growth occurred in the year 2010 amounted to 30,18%. However, the growth of tax areas fluctuates with the level of the greatest development in 2011 of 70,94% caused by the expansion of this type of tax areas. The effectiveness of the PAD and tax areas very effectiveness which is above 100%. Local tax contributions against the PAD still belongs to the largest contribution, less going on in 2011 of 22,48% as a result of the expansion of the types of taxes that tax revenue has increased quite a large area, the lowest contribution occurring in 2012. Contributions per types areas against local atx is very less. The greatest contribution given by street lighting with tax an average contribution per year of 78,60%. While the smallest contribution given by pajak sarang burung wallet that only amounted to 0,08% per year.Keywords: PAD, hotel tax, restaurant tax, entertainment tax, billboard tax, street lighting tax, nonmetallic mineral and stone tax, soil water tax, BPHTB, sarang burung wallet tax. 
Pengaruh Kompetensi Mahasiswa Akuntansi Terhadap Konvergensi International Financial Reporting Standards (Studi Kasus pada Perguruan Tinggi Swasta di Semarang) Hardianti, 10.05.52.0136; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This research aim was to determine the effect of Accounting Students competence on IFRS Convergence. Respondents in this study were as many as 352 respondents. Using regression analysis to determine the relationship between variables Accounting Students competence toward IFRS Convergence. The test results showed that the Accounting Student competence had positive and significant impact on IFRS ConvergenceKeywords: Accounting Students Competence and IFRS Convergence  
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Pita Sari, 10.05.52.0025; Puspitasari, Elen
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the factors that affect the profitability of banking companies listed in Indonesia Stock Exchange Consist of capital adequacy ratio, Loan to Deposit Ratio, Loans, Operational Efficiency, Non Performing Loans, and Third Party Funds. The population in this study are all banking companies listed on the Indonesia Stock Exchange from 2009 to 2012. While the sample is determined by purposive sampling method in order to obtain 25 sample firms. This hypothesis was tested using Multiple Llinear Analysis. Based on the test results shown that to Deposit Ratio and Third Party Funds has a positive effect on Return on Assets. While the capital adequacy ratio, Loans, Operational Efficiency, and Non-Performing Loans negative  affect the Return on Assets.Keywords: Capital Adequacy Ratio, Loan to Deposit Ratio , Loans, Operational Efficiency, Non-Performing Loans, Third Party Funds, Return on Assets. 
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MASA DEPAN (Studi Empiris Perusahaan LQ 45) Lena Diyah Prihatiningtiyas, 10.05.52.0059; Susilowati, Yeye
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this research wastoexamine the effect ofIntellectual Capitalon theFinancial Future in companies included in theLQ 45.Intellectual Capital Measurement method Pulicis VAIC™ is proxied byVAHU, VACA, STVA. Financial performanceused is DER, NPM, ROE. usingVAHU, VACA and STVA year tis usedto test theDER, NPM, ROEin year t+2. The population of this research is all the companies listed on the Indonesia Stock Exchange and included in the LQ 45between 2008-2010. The sampling technique was done by purposive sampling in order to obtaina representative sample with the criteria that the company is listed on the Stock Exchange and included in theLQ 45 Index for three consecutive years beginning in 2008, 2009, 2010; Publish the audited financial statements are consistent from year 2010-2012, period financial statements ending December 31 each; companies that have positive  earnings 2008-2012. So there are 54 samples that meet the criteria. The analysis technique used is multiple regression. The results showed that VAHU has a positive and significant effect on the DER, STVA has a negative and significant effect on the DER, where as VACA no effect on DER. VAHU, VACA, STVA has no effect on NPM,. VACA has apositive  and significant impacton  ROE, and STVA, VAHU have no effecton ROE.Keywords: Value Added Human Capital (VAHU), Value Added Capital Employed (VACA), Structural Capital Value Added (STVA), Debt to Equity Ratio(DER), Net Profit Margin(NPM), Return On Equity(ROI).  
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA BPR MILIK PEMDA KABUPATEN KOTA JATENG DIY PERIODE 2011-2012 Riswati, 10.05.52.0012; Masdjojo, Gregorius N.
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to determine the financial ratio analysis to predict profit growt in local government owned Rural Bank district of Central Java DIY on the periods 2011-2012. Variabel independent in this study consists of the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Operational Efficiency (BOPO), Liquidity (LDR). Dependent variable in this research is earnings growth. The sample used in this study is 28 banks PD BPR Java and PD BPR DIY for 2 periods (2011-2012). Sample taken using purposive sampling. Methods of analysis used in this study is the method of multiple regression analysis. The results of this study indicate that the variable CAR had no effect on earning growth, BOPO effect on earning growth, NIM effect on earning growth, NPL has no effect on earnings growth, and LDR has no earning growth.Keywords: CAR, BOPO, LDR, NPL, NIM,  Profit growth 
ANALISIS PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH PENYALURAN KREDIT PADA BANK UMUM KONVENSIONAL DI INDONESIA Galih Sulistio, 10.05.52.0003; Lisiantara, Greg. Anggana
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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This study aims to examine the influence of internal factors analysis of the number of lending banks on Conventional Banks in Indonesia are listed in Bank Indonesia (BI) in the year 2008 to 2011 includes a factor of Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Operational Efficiency (BOPO). The sample used 78 Bank and hypothesis testing using t-test with a significance level of 5 %.Based on the results of that study showed a significant positive impact deposits, CAR significant negative effect, NPL is no significant negative effect, ROA is no significant positive effect, LDR is no significant negative effect, BOPO is no  significant negative effect.Keywords: Credit, Third Party Funds, Capital Adequacy Ratio, Non-Performing Loan, Return on Assets, Loan to Deposit Ratio, Operational Efficiency
PENGARUH PAJAK PENGHASILAN, BEBAN BUNGA, DEPRESIASI, DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012 Puji Astuti, 10.05.52.0130; Wahyu Widati, Listyorini
Students Journal of Accounting and Banking Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014
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The purpose of this study was to determine the effect of Income Tax , Interest Expense , Depreciation , and Dividend Policy on Funding Policy Manufacturing Company listed on the Indonesia Stock Exchange in the period 2008-2012 . The ratio used in this study using Devident Payout as an independent variable ( free ) and Debt to Equity Ratio as the dependent variable . This research is associative research that aims to determine the relationship between two or more variables . The population of this study are all companies listed on the Indonesia Stock Exchange 2008-2012 period . The sample used by 26 companies . Data collection techniques used were obtained documentation that the data is secondary data . Methods of data analysis using multiple linear regression analysis F test and t test - a test of hypothesis testing . This study shows that the variable Income Tax , Interest Expense , and Dividend Policy Funding significantly influence policy while depreciation variable effect is not significant to Funding Policy.Keywords: Tax Income, Interest Expense, Depreciation, Dividend Policy and funding policy 

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