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Daerah istimewa yogyakarta
INDONESIA
Jurnal Kajian Akuntansi
Published by Universitas Pembangunan Nasional Veteran Yogyakarta
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Articles 2 Documents
 1 
PEMERIKSAAN SEDERHANA LAPANGAN PPh PASAL 25 TERHADAP KEPATUHAN WAJIB PAJAK Andi Andi
Jurnal Kajian Akuntansi Vol 4, No 1 (2009): Juni 2009
Publisher : UPN "Veteran" Yogyakarta

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Abstract

This study aims to determine differences in corporate tax compliance before and after a simple examination of the field and the influence of Simple Field Inspection of Income Tax Article 25 on taxpayer compliance in meeting tax obligations. This research was conducted at the Tax Office Primary Serang Banten. The research object is the ratio of individual income tax return income tax payable under Section 25 Overpayment of tax payers and after examination by tax inspectors from the year 2003-2007. The research used descriptive research methods and verification. The results (1) the verification shows that there is difference in improving taxpayer compliance corporate income tax overpayment of Article 25 which after a simple inspection, (2) descriptive quantitative Results showed a significant difference between the simple inspection the field of taxpayer compliance. Also see the value of a significance level of 0.05, where t sig of 0.000 <0.05 then the partial correlation coefficients tested were significant. From the calculation of correlation coefficient (R) obtained yield was 0.734 or 73.4%, this indicates that the correlation between the simple inspection the field for income tax overpayment of article 25 of the taxpayer compliance agencies in meeting their tax obligations is strong and has a positive relationship. Keywords: Inspection, Income Tax, Taxpayer Compliance.
ANALISIS POTENSI RETRIBUSI PASAR SEBAGAI UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA Yanendra Yanendra
Jurnal Kajian Akuntansi Vol 4, No 1 (2009): Juni 2009
Publisher : UPN "Veteran" Yogyakarta

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Abstract

This examination have aim to know potention of market retribution, potention of market retribution, efficiency, effectiveness, contribution of retribution market for regional retribution and contribution of retribution for PAD. Data used secondary data that realisation of absorbtion and publication, valuation and receive realisation market retribution and the money collected cost market retribution for Dinas Pendapatan Asli Daerah dan Kerjasama Setda Yogyakarta, Dinas Pengelolaan Pasar Kota Yogyakarta, and Biro Pusat Statistik. Result of examination show that potention of market retribution in examination period 2004-2008 every year get to step on, and projection of market potention that 2009-2014 also every year to step on, appertain efficien and effectiveness, but contribution of market retribution for regional retribution and PAD inclined decrease. Key words: potention of market retribution, projection potention of market retribution, efficiency, effectiveness, and contribution of market retribution regional and to with respect to PAD. Key word: potention of market retribution, PAD

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