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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
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PENGARUH PENAGIHAN PAJAK, KUALITAS PENETAPAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Timur) Lia Novita Sari, 10.05.52.0057; Hardiningsih, Pancawati
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 research purpose to analyze the factors that affect the disbursement of tax arreaars. The variables used in this study are tax collection, tax assessment quality, and tax compliance by taking the object of research in KPP Pratama Semarang Timur. The research method used is a quantitative method using secondary data. The study involved a sample as many corporate taxpayers and individual taxpayers who have tax arrears during the period 2010-2012. Analysis of the data using a normality test, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression, R2 test, F test, and T test. Data calculations performed using SPSS version 19.0 for windows. The results showed that the tax collection with a reprimand letter and force letter no positive effect on corporate disbursement tax. The tax collection with a reprimand letter give positive effect while force letter no positive effect on individual disbursement tax. Tax assessment quality give no positive effect on corporate and individual disbursement tax. Tax compliance give possitive effect on corporate and individual disbursement tax.Keywords: tax collection, tax assessment quality, tax compliance, disbursement of tax
PENGARUH JUMLAH WAJIB PAJAK BADAN, SURAT SETORAN PAJAK YANG DITERIMA DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 25 (STUDI PADA KKP PRATAMA CANDISARI SEMARANG TAHUN 2010 – 2013) Mita Rachmawati, 10.05.52.0048; Nurhayati, Ida
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

Tax plays a very important in the implementation of development in Indonesia, various programs have been applied to the community to provide education / understanding of taxation continues to run and continuously performed each year. Income Tax has the criteria as a revenue source and continuous elastic. Therefore, it should gradually become an efficient instrument for increasing state revenue. This study aims to determine whether there is influence taxpayer number, SSP received and Compliance Obligation towards the acceptance rate of income tax article 25. This study uses secondary data obtained from the Tax Office (KPP) Primary Candisari Semarang. Data analysis method used is the classical assumption and subsequent hypothesis testing. The statistical method used is multiple linear regression analysis. The results of research conducted can be seen that the amount of taxpayer partially significant effect on income tax revenue received by the SSP article 25. partially insignificant effect to article 25 of income tax revenue and tax compliance insignificant effect on income tax receipts article 25. simultaneously research results Number of Taxpayers, SSP received significant effect on the acceptance rate of income tax article 25 amounting to 58, 6%, while the remaining 41.4% is influenced by other factors not described in this studyKeywords: Number of Taxpayers, SSP, Taxpayer Compliance, and income tax revenue 25
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lili Khaerunisak, 10.05.52.0067; Setyowati, Widhy
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
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Abstract

This study aims to analyze the extent of the effect of firm size, profitability, financial leverage and dividend payout ratio to income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange. The population in this study are listed Manufacturing Company in Indonesia Stock Exchange in the period of time between the years 2010 - 2012 respectively, amounting to 115 manufacturing companies. The sample used in this study using purposive sampling, in 2010 there were 34 companies, in 2011 there were 32 companies, in 2012 there were 47 companies. Total data obtained as 115 method used in this research is to use a binary logistic regression analysis. The results showed that of the 115 corporate data, there are 34 companies that make the practice of smoothing income, while income smoothing does not practice there are 79 corporate data. Results of logistic regression analysis showed that the size of the company who proxied using total assets, and ROA profitability proxied using income smoothing effect on practice. Financial leverage and dividend payout ratio is never an influence on the practice of income smoothing.Keywords: income smoothing, firm size, profitability, financial leverage and dividend payout ratio
PENGARUH FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG Dita Resti Agustiana, 11.05.52.0071; Srimindarti, Ceacilia
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This study aims to examine and analyze the effect of variable free cash flow, investment opportunity set, firm size and managerial ownership of the debt policy on manufacturing companies listed in Indonesia Stock Exchange. This study uses agency theory and the pecking order theory. This study used purposive sampling and obtained a sample size of 140 companies listed in Indonesia Stock Exchange during 2010-2013. Data obtained from the Indonesian Capital Market Directory and Indonesian Directory Exchange. Data were analyzed using multiple regression analysis. The results showed that free cash flow is not a significant positive effect on debt policy, investment opportunity set is not a significant positive effect on debt policy, the size of the company significant positive effect on debt policy, and ownership manajeral significant negative effect on debt policy.Keywords: Free Cash Flow, Investment Opportunity Set, Firm Size, Managerial Ownership, Debt Policy
ANALISIS FAKTOR PEMBENTUK TINGKAT KESEHATAN BANK PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Susanti, 0725030037; Puspitasari, Elen
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 aims to determine the main factor that shape the health of banks in the banking industry in Indonesia based on the ratio CAMELS. Population in this study is the entire banking industry are listed on a stock exchange Indonesia during 2010-2013. The sampling technique used in this study using purposive sampling method with the criteria listed for 4 years in a row. The total number of samples in this study were 29 bank. However, there were 3 samples were classified as outliers and should be abolished and the number of samples become 26 samples. Data used for this study is financial ratio that according to CAMELS ratio, consisting of CAR(Capital Adequacy Ratio) and PER (Price Earning Share) as Capital aspects, APB (Aktiva Produktif Bermasalah) and NPL (Non Performing Loan) as Assets aspects, PDN as Management aspects, ROE (Return On Equity) and NIM (Net Interest Margin) as Earning aspect, LDR (Loan To Deposit Ratio) as Liquidity aspects, and Sensitivity as Sensitivity to market risk aspect. Techniques of analysis in this study is using factor analysis. The analysis showed that from 9 ratio, there are 4 of them are the permanent factors that forming the banks performance. That four ratio is PER (Price Earnings Ratio), NPL (Non Performing Loan), PDN (Posisi Devisa Netto) and NIM (Net Interest Margins).Keywords: The Health of Banking, CAMELS , Principle Factors
ANALISIS PENGARUH JUMLAH PENDUDUK, PRODUK DOMESTIK REGIONAL BRUTO, TINGKAT INFLASI DAN JUMLAH LUAS LAHAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI EKS KARESIDENAN SEMARANG Linggar Digdoyo, 08.05.52.0150; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

Land and Building Tax is a tax imposed on land and building objects. Land and Building Tax is one form of taxation that has good potential for development financing therefore the management of the land and building tax becomes important. The purpose of this study was to analyze the influence of population, Gross Domestic Product, inflation rate and the amount of land area of the land and building tax receipt Ex residency in Semarang. These factors affect the increase in Tax Object Sale Value Tax on Land and Building, by increasing the Tax Object Sale Value of Land and Building Tax revenues will also increase. The population used in this study is the residency of Semarang and ex sample in this study is Semarang District, Kendal, Demak, Grobogan, Salatiga and Semarang with the data from 2006 to 2012. The selection of the sample in this study using a sample saturated. The type of data used are secondary data using methods of documentation and literature. The analytical tool used is multiple linear regression. These results indicate a variable number of population and GDP significantly influence the acceptance of land and building tax residency in Ex Semarang, meaning that any increase in population and GDP will improve also the land and building tax receipts in Ex residency of Semarang. While variable rate of inflation and the amount of land area did not significantly influence the acceptance of land and building tax residency of Semarang in Ex.Keywords: Land and Building Tax, Total Population, GDP, Inflation and Total Land Area
ANALISIS PERKEMBANGAN DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA SEMARANG Yuliza Atma Ferita, 10.05.52.0078; Maryono, Maryono
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The research purposes to determine the progress and contribution or taxes and levies for local revenue (PAD) in Semarang City. The population is all of reception data of taxes and levies revenue in Semarang City. Samples taken of this study is taxes revenue data in fiscal year 2009-2012, levies revenue data in fiscal year 2009-2012, and local revenue data in fiscal year 2009-2012. Data collection technique used in this research is study documentation of the budget report. Analysis method used in this study was a quantitative descriptive analysis. The results showed that average growth of taxes 61.2%, the average growth of levies 6.89%. While the average contribution taxes 62.57%, the average contribution levies 19.44%. It is expected that the government could organize levies because it is low acceptance.Keywords: Taxes, Levies and Local Revenue
PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nuraini, 10.05.52.0143; Himmawan Dwi Nugroho, Arief
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Intention of this research is to analyse corporate governance influence, external auditor, and firm size to the integrity of the financial statements. Integrity of financial statement is how far the financial statement presented show downright and real correct information. Samples are 33 industry of banking on the Stock Exchange of samples (n) = 145. The results showed that there was significant effect between audit committee and external auditor for the integrity of the financial statements, while institutional ownership and independent directors is no significant influence, and there is a significant negative effect between the firm size on the integrity of financial statements.Keywords: Institutional Ownership, Independent Commissioner, Audit Committee, External Auditors, Firm Size, and The Integrity of The Financial Statements
PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nuraini, 10.05.52.0143; Himawan, Arief
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

Intention of this research is to analyse corporate governance influence, external auditor, and firm size to the integrity of the financial statements. Integrity of financial statement is how far the financial statement presented show downright and real correct information. Samples are 33 industry of banking on the Stock Exchange of samples (n) = 145.The results showed that there was significant effect between audit committee and external auditor for the integrity of the financial statements, while institutional ownership and independent directors is no significant influence, and there is a significant negative effect between the firm size on the integrity of financial statements.Keyword : institutional ownership, independent commissioner, audit committee, external auditors, firm size, and the integrity of the financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT PERBANKAN PADA BANK UMUM YANG GO PUBLIC DI INDONESIA PERIODE 2010-2012 Harlinda Yustika Putri, 11.05.62.0011; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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This study aims to determine the Factors Affecting the Distribution of Commercial Bank Credit Banking Go Public in Indonesia 2010-2012 period. The population in this study is a banking company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed by using the skewness-kurtosis test for normality, the classic assumption test, test coefficient of determination, F-test and test hypotheses. The results of this study are the first hypothesis is obtained that does not affect the CAR variable credit, the second hypothesis that the variable ROA obtained significant positive effect on credit, the third hypothesis that the variables NPL obtained significant negative effect on credit, the fourth hypothesis that the variable deposits obtained significant positive effect on credit , earned fifth hypothesis that the variable BI RATE not negatively affect credit, earned sixth hypothesis that the variable does not affect the credit LDR.Keywords: Credit, CAR, ROA, NPL, DPK, BIRATE, LDR

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