Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA
Get PDFThis study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013 in the city of Yogyakarta. Sampling in this study using a convenience sampling and questionnaire survey method with the data collection. Respondents were sampled in this study are the individual taxpayers and corporate taxpayers in the city of Yogyakarta. Research data analysis using multiple linear regression with SPSS 17.0. Based on the results of the analysis conducted this study indicate that understanding the taxpayer on Government Regulation No. 46 of 2013 significantly influence taxpayer compliance in implementing the provisions of Government Regulation No. 46 of 2013. While variable taxpayer's perception of Government Regulation No. 46 of 2013 has no effect significantly on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013.
Keywords: provision understanding and perception of the taxpayer on government regulation number 46 of 2013
ANALISIS POSITIONING SMARTPHONE BERDASARKAN PERSEPSI KONSUMEN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA
Get PDFSemakin banyaknya telepon seluler yang ada khususnya smartphone, memberikan banyak pilihan bagi konsumen untuk memilih smartphone seperti apa yang sesuai dengan kebutuhan mereka. Untuk mendapatkan perhatian konsumen suatu perusahaan smartphone perlu mempunyai
karakteristik tertentu yang berbeda dengan perusahaan smartphone lainnya atau bisa dikatakan pesaingnya. Memposisikan suatu smartphone diperlukan untuk dapat unggul dalam persaingan. Dalam hal ini smartphone tersebut adalah smartphone Blacberry, smartphone Samsung, dan smartphone Lenovo. Dilihat dari realita dalam gaya hidup dikalangan mahasiswa, khususnya mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa banyak yang menggunakan dan yang mengetahui smartphone Blackberry, Samsung, dan Lenovo. Maka dari itu penulis mengambil merek smartphone Blackberry, Samsung dan
Lenovo untuk diteliti. Tujuan dari penelitian ini adalah untuk mengetahui positioning smartphone berdasarkan persepsi konsumen mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa. Data yang diperoleh dalam penelitian ini bersifat kualitatif. Untuk teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling yaitu dengan pertimbangan tertentu. Instrumen penelitian yang digunakan dalam pengumpulan data dalam penelitian ini adalah dengan menggunakan kuesioner yang diisi oleh responden.
Sedangkan untuk teknik analisis data yang digunakan adalah analisis Multidimensional scaling (MDS) tiga dimensi.
Hasil penelitian menunjukkan bahwa persepsi konsumen tentang positioning ketiga smartphone memiliki perbedaan dan berada pada posisinya masing-masing dibenak mahasiswa. Dilihat dari atribut desain, fitur dan kualitas smartphone Samsung lebih unggul dibanding smartphone Blackberry dan smartphone Lenovo, hal ini ditunjukkan dalam peta persepsi smartphone Samsung berada di dekat atribut desain, fitur dan kualitas.
Kata kunci: Positioning, Smartphone, Persepsi Konsumen, multidimensional Scaling (MDS
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN
Get PDFThe purpose of this study was to determine the affect of understanding the taxpayer, the taxpayer awareness, and services tax authorities on tax compliance and building earth. This research was conducted in the department of Regional Tax and Financial Management of Yogyakarta. Data Collected by using a questionnaire. Tecnical analysis of the data used is
multiple linier regression technique. Based on the analysis that has beeb done, it can be seen that the understanding of the taxpayer, the taxpayer awarenness, and service tax authoroties on tax compliance affect the land and building.
Keywords: Understanding taxpayer, taxpayer Awareness, Service tax authorities andTaxpayer Compliance
PENGARUH KEPUASAN KERJA, MOTIVASI, DAN PERSEPSI ATAS DUKUNGAN ORGANISASIONAL TERHADAP KOMITMEN ORGANISASI GURU TAMAN KANAKKANAK DI KECAMATAN SANDEN, KABUPATEN BANTUL, YOGYAKARTA
Get PDFThe objective of this study was to explore the influence of job satisfaction, motivation and perceived organizational support on organizational commitment of kindergarten teachers in Sanden, Bantul, Yogyakarta.This research used quantitative approach with survey method in which questionnaire was used to gather the data. The main data of this research were gained from 85 respondents.
In this research, multiple regression was used to analyze the data to know the influence of job satisfaction, motivation, and perceived organizational support on organizational commitment. The multiple regression model Y=0,401X1+0,332X2+0,099X3, showed that the job
satisfaction influenced positively on organizational commitmentof kindergarten teachers (0,401). Motivation also influenced positively on organizational commitmentof kindergarten teachers (0,332). It was also found that perceived organizational support not influenced positively on organizational commitment (0,099).
Key words: job satisfaction, motivation, perceived organizational support, organizational commitment
ANALISIS PENGARUH BRAND AWARENESS, BRAND IMAGE, ACCESSIBILITY DAN EMOTIONAL CONNECTION TERHADAP BRAND CHOICE SEPEDA MOTOR HONDA DI YOGYAKARTA
Get PDFTujuan dari penelitian ini adalah : (1) Untuk mengetahui pengaruh brand awareness terhadap brand choice sepeda motor honda. (2) Untuk mengetahui pengaruh brand image terhadap brand choice sepeda motor honda. (3) Untuk mengetahui pengaruh accessibility terhadap brand choice sepeda motor honda. (4) Untuk mengetahui pengaruh emotional
connection terhadap brand choice sepeda motor honda.
Variabel dalam penelitian ini adalah Brand Awareness, Brand Image, Accessibility, Emotional Connection dan Brand Choice. Populasi dalam penelitian ini adalah konsumen atau pemakai sepeda motor merek honda di Yogyakarta. Teknik pengambilan sampel yang digunakan adalah accidental sampling yaitu metode pemilihan sampel yang diambil dari anggota populasi yang dipilih secara kebetulan sesuai tujuan tertentu. Teknik pengumpulan data menggunakan kuesioner. Analisis yang digunakan adalah analisa regresi berganda.
Dari hasil penelitian disimpulkan bahwa : Hasil pengujian hipotesis 1 menunjukan bahwa X1 (Brand Awareness) berpengaruh secara positif terhadap Y (Brand Choice), semakin banyak orang yang menyadari tentang Brand Awareness maka semakin meningkat pula minat
konsumen untuk memilih merek tersebut. Hasil pengujian hipotesis 2 menunjukan bahwa X2 (Brand Image) berpengaruh secara positif terhadap Y (Brand Choice) semakin meningkat Brand Image maka semakin meningkat pula minat konsumen untuk memilih merek tersebut.
Hasil pengujian dari hipotesis 3 menunjukan bahwa X3 (Accessibility) tidak berpengaruh secara positif terhadap Y (Brand Choice) artinya meskipun banyak orang yang memperhatikan faktor Accessibility belum tentu mempengaruhi minat para konsumen untuk memilih merek tersebut.
Hasil pengujian hipotesis 4 menunjukan bahwa X4 (Emotional onnection) berpengaruh secara positif terhadap Y (Brand Choice) semakin banyak orang yang memperhatikan faktor Emotional Connection maka semakin tinggi pula minat konsumen untuk memilih merek tersebut.
Kata kunci : Brand Awareness, Brand Image, Accessibility, Emotional Connection dan Brand Choice
PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO
Get PDFThis research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's perception is tax regulations, the service tax authorities, the effectiveness of the tax system.
Sampling using purposive sampling and data collection using the questionnaire. The questionnaire distributed to the individual tax payer who is in Kulon Progo. Technical analysis of the data in this research is multiple linear regression analysis using SPSS 20 for windows.
The results showed that the tax regulations negatively affect tax evasion acts are of significant, negative effect on the service tax authorities of tax evasion significant action, the effectiveness of the tax system significantly influence the actions of tax evasion significantly. The ability of the regression equation to explain the effect of tax laws, the service tax authorities and the effectiveness of the tax system amounted to 77.55%, while 22.5% is explained by other variables outside the research.
Keywords: tax regulations, tax authorities and the effectiveness of the service system of taxation
PENGARUH RISIKO SISTEMATIS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Get PDFThe purpose of this research was to examine the effect of systematic risk and liquidity toward stock returns in companies listed on the Indonesia Stock Exchange in the period of 2012-2014 by using single index model. The population of this research was manufacturing company listed on the Indonesia Stock Exchange.
The data used in this research were secondary data obtained from www.idx.co.id. The sample of the research was manufacturing companies listed on the Indonesia Stock Exchange. The sample was determined by purposive sampling method, thus obtained 33 companies. Systematic risk was measured by beta, while liquidity was measured by current ratio. The data were analyzed using classic assumption test, multiple regression, simultaneous regression and partial regression.
Based on the result of multiple regression analysis with significance level of 5%, the result of this research showed that: the systematic risk (beta) showed negative significant effect on stock returns on companies listed on the Indonesia Stock Exchange, while liquidity had no effect on stock returns on companies listed on the Indonesia Stock Exchange.
Keywords: systematic risk, beta, stocks, liquidity and stock returns
PENGARUH PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP PELAKU UMKM SESUDAH PENERAPAN PP NO.46 TAHUN 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari )
Get PDFThis study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample.
This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye the F-test, koefisien determine R2, and T-test. Quality data test of validitas test and reliability test. The clasical assumption test of normaliy test, multicollinearity test, and heteroscedasticity test.
The result showed the Comprehension and quality of services significant positive effect on the level of compliance of taxpayer. While tax penalties not significant effect on the level of compliance of taxpayer. And simultaneousulycomprehension, quality of service, and tax penaltiessignificant positive effect on the level of compliance of taxpayer. Results of determination (R2) that show the influence of the kepauhan 70.7% and the remaining 29.3% is influenced by other factors.
Keywords: comprehension, quality of service, tax penalties, complianc
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK, DAN SENSUS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI YANG MEMILIKI USAHA
Get PDFThis study was conducted to verify the effect of understanding the taxpayer, tax penalties, and the national tax census of the personal tax compliance have a business. This study uses the dependent variable is the personal tax compliance have a business and independent variables that is an understanding of the taxpayer, tax penalties, and the national tax census. The sampling technique used was simple random sampling technique to 50 individual taxpayers who have a business located in Sinduadi, Mlati, Sleman. Data collection procedures by submitting the form of a direct question questionnaire and interviews with personal taxpayers who have a business. The analysis technique used is multiple regression with SPSS 16.0 tools.
Based on the result indicate that the variable understanding of the taxpayer, tax penalties, and the national tax census proved significant simultaneous effect on tax compliance has a business person. Predictive ability of these three variables on tax compliance shows the independent variables can explain the variation in the dependent variable of 72.3% and the rest is explained by other variables.
Keywords: understanding taxes, tax penalties, tax census and tax complianc
PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DAN KINERJA AKUNTANSI (Studi Empiris pada Perusahaan Non-Keuangan yang Listing di BEI Tahun 2001-2012)
Get PDFThe purpose of this research is intended to provide evidence that there is a change in the performance of accounting and corporate restructuring after Chief Executive Officer (CEO) turnover. Accounting performance used earnings (ROA and ROE) and leverage. Restructure used the employees and total assets. The sample is a non-financial companies listed in BEI in 2001-2012. The study is also divided by origin CEO’s been inside and outside, as well as compare with industry trends.
The sample used purposive sampling methode, and for testing used the T-test. Of all non - financial companies listed in BEI the period 2001-2012, there were 299 companies that did the CEO turnover. The samples can be used as much as 126 companies are divided into 77 companies turns inside and 49 outside the company turnover.
The results of the research indicated that overall there is a changes in the accounting performance and corporate restructuring after CEO turnover. When viewed from the origin of the CEO, outside is better than inside.
Keyword: CEO turnover, accounting performance, restructuring, inside and outside CEO