ACCRUALS (Accounting Research Journal of Sutaatmadja)
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PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADIDi YOGYAKARTA PADA TAHUN 2020
Get PDFKepatuhan wajib pajak adalah suatu tindakan patuh dan sadar terhadap ketertiban pembayaran dan pelaporan kewajiban perpajakan masa dan tahunan dari wajib pajak yang berbentuk sekumpulan orang atau modal yang merupakan usaha sesuai dengan ketentuan perpajakan yang berlaku. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif analitik dengan difokuskan pada fenomena pengaruh kesadaran wajib pajak, sanksi pajak, dan tax amnesty terhadap kepatuhan wajib pajak orang pribadi di Yogyakarta pada tahun 2020. Penelitian ini menggunakan teknik analisis data berupa teknik penyajian data. Yaitu kegiatan ketika sekumpulan informasi disusun sehingga memberi kemungkinan akan adanya penarikan kesimpulan bentuk penyajian data kualitatif berupa teks naratif. Penelitian ini memperoleh hasil bahwa kepatuhan wajib pajak orang pribadi dipengaruhi oleh sanksi pajak dan tax amnesty. Sedangkan, kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi
THE EFFECT OF HALAL CERTIFICATION AND PRICE PERCEPTION ON PURCHASING DECISIONS (Survey of Ms Glow Skincare Consumers in Subang Regency
Get PDFThe halal cosmetics industry is rapidly growing due to high market demand. People are beginning to change and recognize the significance of using halal products. Cosmetic lovers prefer Halal-labeled beauty products because they not only beautify the skin, but the raw materials used are guaranteed to be safe. Companies that manufacture beauty products compete to present various types of beauty products, such as facial skincare, powder, lipstick, bodycare, and so on. MS Glow, a local beauty brand that provides complete facial care products for Indonesian women, is one of the brands presents.
The purpose of this study was to determine the impact of halal certification and price perception on purchasing decisions (a survey of consumers of MS Glow skincare products in Subang Regency). This study employs the descriptive method in conjunction with an explanatory survey. Primary data were obtained by distributing questionnaires, and secondary data were obtained from a variety of books, journals, internet media, and literature that can be used as references in research. Purposive sampling was used to distribute questionnaires to 100 respondents online.
The result of this study show that Halal Certification and Price Perception have a significant effect on purchasing decisions for MS Glow skincare products. For additional research, it is preferable to include the variables studied that influence the purchasing decision variables on MS Glow skincare, such as trust variables, brand image, brand ambassadors, and so on. This study can be used as a reference material for future research to obtain relevant results that improve on the findings of this study
Analysis of Corporate Governance and Cost of Equity (Case Study of Textile Industry on BEI 2018-2019)
Get PDFThe study aims to describe the Corporate Governance and Cost of Equity of textile industry of Indonesia listed IDX in 2018-2019.
The study was conducted descriptively, and secondary data was collected based on a review of documents sourced from annual report of Industry Tekstile.
Analyzed data show governance of textile industry. Furthermore, the study find a positive trend between corporate governance and cost of equity in textile industr
THE EFFECTIVENESS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE
No full textThe purpose of this research is to produce a model that can explain the influence of Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level and Size of Regional Government on Regional Government Financial Performance. This research method uses descriptive and verification methods. The population of this study, namely the Budget and Balance Sheet Realization Reports for all districts in the Nusa Tenggara Islands for the 2016-2020 period, was obtained as many as 37 districts. The technique of determining the sample uses a saturated sample. The data analysis technique used is panel data regression analysis. The results showed that Intergovernmental Revenue, Capital Expenditures, Level of Regional Wealth and Size of Local Governments had a positive effect on the Financial Performance of Local Governments.
Keywords: Regional Government Financial Performance, Intergovernmental Revenue, Capital Expenditure, Regional Wealth Level, Size of Regional Governmen
THE EFFECT OF INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, MANAGERIAL OWNERSHIP, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE
No full textThis study aims to determine the effect of the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy on firm value either partially or simultaneously. The data used in this study is secondary data obtained from the financial statements of all companies listed on the Indonesia Stock Exchange from 2018 to 2020 and requires closing price data published by IDX on its official website, namely www.IDX.co.id. The sampling technique used in this research is the purposive sampling technique. By using this purposive sampling technique, 167 companies were obtained which could be used as samples in this study. The data analysis technique used in this study was multiple regression analysis and hypothesis testing which was carried out using the SPSS Version 22 program.
The results showed that partially the variables of the investment opportunity set, profitability, and dividend policy had a positive and significant effect on firm value. While the variables of accounting conservatism and managerial ownership have no effect on firm value. The results also show that the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy variables have an effect on firm value simultaneously
THE INFLUENCE OF LEADERSHIP STYLE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE
Get PDFAlong with the changes in the global economy, companies are required to improve their operational activities for business continuity, in this case employee performance is very important. Therefore, the company makes every effort to improve the performance of its employees. The purpose of this study was to determine the effect of leadership style and work motivation on employee performance at PT. Sari Ater Subang.The research method carried out by the author is a quantitative descriptive method with a sample of 30 respondents at the employees of PT. Sari Ater Subang. The data used is Likert data. In this study, the independent variables consist of leadership style and work motivation, while the dependent variable is employee performance. Testing the instrument using validity and reliability tests. As for the data analysis method using multiple linear regression analysis with partial test (t), simultaneous test (F) and coefficient of determination test (R2). Statistical method for data testing using SPSS program.By using the partial test (test) as a data analysis method for the leadership style variable (X1), the results show that the t-count is 0,775 < ttable 2,048 and for work motivation (X2), the t-count is 3,600 > ttable 2,048. So the leadership style variable partially has no effect on employee performance, while work motivation has a positive influence on employee performance. The results of the F test showed that Fcount 8,795>Ftable 3,35 with a significance value of 0,001<0,05. So it can be said that leadership style and motivation to work together have a positive effect on the performance of employees who are accepte
OPTIMIZING OF MANAGEMENT INFORMATION SYSTEMS TO SUPPORT BUSINESS STRATEGY
Get PDFManagement Information System is a system that can support planning, controlling, and processing data into information that can be used by those who need it.
This study aims to examine the optimization of the use of management information systems to support business strategy. The method in this study is a descriptive method with an interview approach.
This research uses a qualitative approach with a case study method. The data analyzed is the results of interviews with the owners of SME’s Kedai Hofland.
The results of the study are as follows: The use of management information systems as a business strategy has a positive effect on Kedai Hofland SME’s, because the existence of a management information system is very helfpul in making management decisions that are used as business strategies in their efforts to gain profits
The Role of Religiosity in Moderating the Relationship Between Gender and Tax Evasion
Get PDFTax evasion committed by taxpayers will reduce state revenues thereby hampering development activities. This tax evasion must be prevented so that the country's economy continues to grow and develop. This study examines the effect of gender on tax evasion. The religiosity variable is used as a moderating variable on the relationship between gender and tax evasion.
This study used student respondents from the Faculty of Islamic Economics and Business (FEBI) IAIN Bukittinggi. The use of FEBI IAIN Bukittinggi students in this research is because they will later join the business world as either owners or workers and at that time they will automatically have an obligation to pay taxes. To see the effect of the gender variable on tax evasion and the moderating effect of the religiosity variable, the researcher used Moderated Regression Analysis (MRA.
The results of this study found that (1) gender did not have a negative impact on tax evasion, (2) the religiosity variable was proven to moderate the relationship between gender and tax evasion. Gender with a high level of religiosity tends to avoid tax evasion because tax evasion is contrary to religious values
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON MALAYSIA AIRLINES INVESTMENT DECISIONS
Get PDFThe aims of this study is to empirically prove the influence of Corporate Social Responsibility on investment decisions in Malaysian airlines. the results of this study can be used as information for investors when buying shares in a company when investing.
The analytical tool used in this study uses a simple linear regression analysis method through tests of normality, autocorrelation, t test and coefficient of determination. The population in this study are all AirAsia BHD financial statements from the IPO to the present. The sample used in this study is AirAsia's BHD financial statements starting from 2014-2018. The data used in this study are secondary data, namely AirAsia BHD financial statements and information relating to the company through the website. Based on the results of the study found that disclosure of Corporate Social Responsibility has no effect on investment decisions
THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY
Get PDFThe purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes