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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 PROFITABILITAS, CURRENT RATIO, LEVERAGE, FIRM SIZE TERHADAP EFFECTIVE TAX RATE DAN NILAI PERUSAHAAN Natalia Kristiani Turnip, 11.05.52.0012; Indarti, Mg. Kentris
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 study examines the effect of profitability, current ratio, leverage and firm size on effective tax rate and firm value. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.The sampling method used purposive sampling with the observation period from 2009 to 2012. This study is free from the normality test and the classical assumption test. These result showed that profitability has a positive and not significant impact on effective tax rate. Current ratio and leverage has a negative and not significant impact on effective tax rate. Firm size has a negative and significant impact on effective tax rate. Profitability and firm size has a positive and significant impact on firm value. Current ratio has a negative and not signficant impact on firm value. The latest results show that leverage and effective tax rate has a positive and not significant impact on firm value.Keywords: Firm Value, Effective Tax Rate, Profitability, Current Ratio, Leverage, and Firm Size
PENGGUNAAN CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY, UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Eefek Indonesia Periode Tahun 2010-2013) Bayu Adhi Pratama, 11.05.52.0018; Wahyu Widati, Listyorini
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 the ratio of CR, DER, and ROE for Financial Distress. Analysts financial ratio is one tool to estimate or determine the companys financial condition. If the performance is increased by the value of the company will be higher In this study, researchers used a purposive sampling and obtained a sample of 252 sample companies listed on the Stock Exchange. Data company then tested using logit regression to explain the relationship between these variables. The results of this study indicate that CR not significant negative effect on financial distress, while striving DER variable is positive and significant to the financial distress, and ROE significant positive effect on the financial distress.Keywords: CR, DER, ROE and Financial Distress
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) Herzegovina Amarta, 11.05.52.0026; Hardiningsih, Pancawati
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 Mis Widya Andelina, 11.05.52.0050; Nurhayati, Ida
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) Desy Rahma Putri Dwi Lestari, 11.05.52.0056; Wahyu Widati, Listyorini
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 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 companys 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) Asep Putra Digdaya, 11.05.52.0081; Darso, Maryono
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)
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) Asep Putra Digdaya, 11.05.52.0081; Darso, Maryono
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 revenueThe 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) Djie, Octavianus Siantoro K, 11.05.52.0082; Kartika, Andi
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 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) Elisa Tri Kristanty, 11.05.52.0090; Setyowati, Widhy
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 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) Ria Mustika Sari, 11.05.52.0092; Darso, Maryono
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

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