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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 KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, MOTIVASI, PENGETAHUAN WAJIB PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi Di Wilayah KPP Pratama Semarang Candisari) Azizah Harisani, 11.05.52.0119; Maryono, 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

This study aims to examine and analyze the influence of taxpayer awareness, service tax authorities, motivas, knowledge of taxpayers and tax Sansi to compliance individual taxpayers who do business activity and work freely. The population in this study is mandatory individual conducting business and independent activities reported in the notification letter SPT Tax Office Pratma Candisari Semarang. Source of data in this study using primary data source of a questionnaire distributed to 80 respondents. The samples in this study is done by using convenience sampling technique based incidentally anyone who met with researchers, if respondent that incidentally found suitable as a source of data. Based on the results of tests performed can be seen that the awareness of taxpayers and tax penalties and significant positive effect on tax compliance private persons conducting business and work freely. As for the service tax authorities, motivation and knowledge taxpayers a significant negative effect on tax compliance private person who did business activity and work freely.Keywords: Awareness of The Taxpayer, The Service Tax Authorities, Motivation, Knowledge of The Taxpayer, The Tax Penalties and Compliance Individual Taxpayer
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL PERILAKU PROFESIONALISME AUDITOR TERHADAP PREMATURE SIGN OFF (STUDI EMPIRIS PADA BPK-RI REGIONAL JAWA TENGAH) Intashor Khoirunnisa, 11.05.52.0166; Jaeni, Jaeni
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 examines the effect of time pressure, audit risk, materiality, locus of control, and professional commitment to the premature sign off. This research was conducted at the BPK-RI Regional Jawa Tengah. The sampling method using convenience sampling, and acquired 75 respondents. Influence the relationship between variables described by multiple regression analysis method. The results showed that there were significant differences on the order of priority audit procedures. Variable audit risk and locus of control have significant positive effect on premature sign off, and variable materiality and professional commitment have significant negative effect on premature sign off. While time pressure has no significant effect on premature sign off.Keywords: Time Pressure, Audit Risk, Materiality, Locus of Control, Professional Commitment and Premature Sign Off
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING SAHAM PERDANA (Studi Kasus Pada Perusahaan Yang Melakukan IPO di BEI) Devi Rahmasari, 11.05.52.0098; Susilowati, Yeye
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 the effect of underwriter reputation, return on assets, financial leverage, firm age, firm size, and earning per share on underpricing primeir stock of companies that have an Initial Public Offering on the Indonesia Stock Exchange. The study population were all listed companies on the Indonesia Stock Exchange and do an Initial Public Offering in the year of 2010 until 2013 as many as 100 companies, while the samples qualified as many as 73 companies. Based on the result of the study can be summarized as follows: (1) underwriter reputation have significant negative effect to underpricing, (2) return on assets have significant negative effect to underpricing, (3) financial leverage have not significant negative effect to underpricing, (4) firm age have not significant negative effect to underpricing, (5) firm size have significant negative effect to underpricing and (6) earning per share have not significant negative effect to underpricing.Keywords: Underpricing, Initial Public Offering, Underwriter Reputation, Return On Assets, Financial Leverage, Firm Age, Firm Size and Earning Per Share
PENGARUH KUALITAS PENETAPAN PAJAK DAN PENAGIHAN PAJAK AKTIF TERHADAP PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus KPP Pratama Semarang Selatan Dan KPP Pratama Semarang Timur) Umi Dwi Susanti, 11.05.52.0168; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

The study examines the effect of tax determination quality, tax collection with reprimand letter and force letter on Disbursement Tax Arrears. This research was conducted at the KPP Pratama Semarang Selatan and KPP Pratama Semarang Timur. The sampling method used purposive sampling with the observation period 2011 to 2013. Relationship and (or) influence between variableis described by using multiple regression analysis. The result showed that the tax determination quality has positive effect and significant to the Disbursement Tax Arrears. Whereas the tax collection with reprimand letter and force letter had no significant on Disbursement Tax Arrears.Keyword: Tax Determination Quality, Tax Collection, Reprimand Letter, Force Letter, and Disbursement Tax Arrears
PENGARUH AUDIT TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2013 Lady Candra Jayantie, 11.05.52.0169; 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 study is to examine the influence of audit tenure, audit firm size, and audit rotation of audit quality. 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 2011 to 2013. Relationship and (or) influence between variable is described by using logistic regression analysis. The result showed that audit tenure has positive effect and no significant to the audit quality, audit rotation has positive effect and no significant to the audit quality. and audit firm size has negative effect and no significant to the audit quality.Keywords: Audit Tenure, Audit Firm Size, Audit Rotation, and Audit Quality
PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CANDISARI SEMARANG Mu’alifah Nur Aini, 11.05.52.0172; Setyowati, Widhy
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 examines the effect of modernization of taxes administration toward compliance Taxable Enterprise at the KPP Pratama Candisari Semarang. This research was conducted at the KPP Pratama Candisari Semarang. The sampling technique used purposive sampling method. The population in this study is the taxpayer who is registered as a Taxable Enterprise. Relationship and (or) influence between variabel is described by using multiple regression analysis. The results showed that the organizational culture affect the compliance of Taxable Enterprise. Whereas the organizational structure, organizational procedures and organizational strategy do not affect the compliance of Taxable Enterprise.Keywords: Organizational Structure, Organizational Procedures, Organizational Strategy, Organizational Culture and Compliance Taxable Enterprise
PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CANDISARI SEMARANG Mu’alifah Nur Aini, 11.05.52.0172; 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

This study examines the effect of modernization of taxes administration toward compliance Taxable Enterprise at the KPP Pratama Candisari Semarang. This research was conducted at the KPP Pratama Candisari Semarang. The sampling technique used purposive sampling method. The population in this study is the taxpayer who is registered as a Taxable Enterprise. Relationship and (or) influence between variabel is described by using multiple regression analysis. The results showed that the organizational culture affect the compliance of Taxable Enterprise. Whereas the organizational structure, organizational procedures and organizational strategy do not affect the compliance of Taxable Enterprise.Keywords: Organizational Structure, Organizational Procedures, Organizational Strategy, Organizational Culture and Compliance Taxable Enterprise
PENGARUH FAKTOR-FAKTOR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN DI INDONESIA (Studi Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2010-2013) Ilham Surya Alam, 11.05.52.0177; Aini, Nur
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
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Abstract

This research aims to analysis influence of factors good corporate governance of the performance of banks in Indonesia listed on the Indonesia stock exchange. The population is banking all companies listed on the indonesia stock exchange. The techniques that we use is the sampling purposive. The analysis used in this research are multiple linear regression model. The result showed that the coefficients determination in this research is the value of adjusted R square worth 27%. While for F-test statistic shows that between a board of directors, the board of commissioners, the board of independent commissioner, audit committee and institutional ownership in together influential against return on assets. And the results of the testing of hypotheses partial evaluation shows that there is a positive influence a board of directors, the board of commissioners independent committee and the audit for return on assets. As for the board of commissioners and ownership show an influence institutional negative on return on assets.Keywords: The Board of Directors, Board of Commissioners, The Board of Commissioners Independent, Audit Committee, Institutional Ownership and Return On Asset
ANALISIS PENGARUH FAKTOR INTERNAL YANG MEMPENGARUHI PENYALURAN KREDIT PADA BANK YANG GO PUBLIK Tulus Puji Susanti, 11.05.52.0178; Lisiantara, G. Anggana
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 investigate the influence of internal factors on bank lending banks in Indonesia The population in this study is a banking company that is listed on the stock exchange Indonesia 2010-2013. The sample in this study were taken by purposive sampling method. Data were analyzed using normality test, the classical assumption, koofisien determinasi test, F test and test hypotheses. Test results obtained hipotesi that DPK, CAR and LDR significant positive effect on credit, hypothesis testing results obtained that ROA, NPL and ROA significant negative effect on credit.Keywords: DPK, CAR, LDR, ROA, NPL, ROA, CREDIT
PENGARUH PERTUMBUHAN EKONOMI, INVESTASI, INFLASI, NILAI TUKAR RUPIAH DAN JUMLAH PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Penerimaan PPN Di Kanwil DJP Jateng I) Eko Prasojo, 11.05.52.0197; Wahjudi, Djoko
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 economic growth, inflation, investation, exchange rate, and the amount of taxable entrepreneurs towards Value Added Tax (VAT) revenue. This research was conducted at the General Council Tax I of Central Java by analyzing VAT revenue in tax office registered and included in the working area of Central Java’s General Council Tax I. The sampling method used census method, which means all made in the sample covering tax office registered and included in the working area of Central Java’s General Council Tax I during 2010 until 2013. Relationship (or) influence between variable is described by using multiple regression analysis. The result showed that the economic growth and the amount of taxable entrepreneurs have positive effect significant to VAT revenue. Whereas investation has nrgatif significant effect to VAT revenue, while inflation and exchange rate have no significant effect to VAT revenue.Keywords: Economi Growth, Investation, Inflation, Exchange Rate, The Amount of Taxable Entrepreneurs, and Value Added Tax (VAT) Revenue

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