ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA
Get PDFThis study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research includes the taxpayers of the land and buildings located in the city of East Jakarta, especially in Pasar Rebo District. Questionnaires obtained after being distributed to respondents amounted to 110. This research uses quantitative approach and uses structural model analysis (SEM). This research also uses hypothesis testing in the form of z test. The results shows that the level of knowledge has no effect on taxpayer compliance while the level of income, awareness and service of tax officers has a positive effect on taxpayer compliance
THE INFLUENCE OF TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE IN KIHIYANG VILLAGE
Get PDFIndonesia is a developing country that has a wealth of abundant resources. In addition, Indonesia has the potential to be called a developed country. However, currently Indonesia is still not able to maximize its potential and resources for the prosperity of its population. There are many aspects that make Indonesia worse off when compared to other developing countries. The most important aspect that makes our economy slump is income from the tax sector. The purpose of this study was to determine how much influence tax sanctions have on individual taxpayer compliance in Kihiyang Village.
The population used in this study is an individual taxpayer in the Kihiyang village, Binong district, Subang district, West Java. Data were collected by distributing questionnaires. The analysis technique uses simple linear regression analysis.
The results showed that the coefficient of determination R2 was 31%, which means the remaining 69% was explained by other variables. The results of this study conclude that Tax Sanctions have a positive and significant effect on mandatory compliance of individuals in Kihiyang Village
DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE
Get PDFThis study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income
UNDERGROUND ECONOMY : TINJAUAN PERSPEKTIF FISKUS DAN WAJIB PAJAK
No full textThe underground economy in Indonesia has now become a factor triggering the loss of state revenue from the tax sector. If these activities are not handled properly, the stability of the state financial system will be poor. Researchers conducted this study aimed to analyze and review the views of taxpayers and tax authorities. By using qualitative methods and descriptive approaches. This study uses primary data in the form of interviews. The data obtained were 5 taxpayers who we visited at their respective homes in Subang Regency. As well as 2 tax officers who work at KPP Pratama Subang. The result of this research is that the underground economy has a positive effect on taxpayers who do not comply with tax regulations. Because they do not need to spend money and time to process tax payments. However, these activities have a negative effect on the state, the consequence will be a loss of tax revenue for the state.
 
THE EFFECT OF SERVICE QUALITY ON COMPLIANCE OF SME TAXPAYERS IN SUBANG REGENCY
Get PDFThis study aims to determine whether service quality has a positive influence on the compliance of SME taxpayers (Micro, Small and Medium Enterprises). In this study, the sample was SME located in Subang Regency. The data processed from the questionnaire were 30 with the criteria of having an NPWP and being registered at the KPP Pratama Subang.
The independent variable is service quality and taxpayer compliance as the dependent variable. The indicators on the independent variable are seen from direct evidence, reliability, responsiveness, assurance and empathy while the indicators of the dependent variable are registering, calculating, paying, and reporting. Data analysis in the study used simple linear regression analysis and hypothesis testing with SPSS.
The results of this study indicate that service quality has a positive effect on SME taxpayer compliance in Subang Regency
ACADEMIC CHEATING BEHAVIOR: COMPARISON BETWEEN ACCOUNTING AND NONACCOUNTING STUDENTS: PERILAKU KECURANGAN AKADEMIK; PERBANDINGAN ANTARA MAHASISWA AKUNTANSI DAN NONAKUNTANSI
No full textScandals occurred in various parts of the world result in a crisis of the accounting profession credibility. Various previous literatures provide evidence that cheating behavior in the work environment is significantly related to academic cheating behavior during college. This study aims to investigate how accounting students perceive fraudulent behavior and whether there is a difference between academic cheating behavior between accounting and non-accounting students.
This research uses a sample of 203 students consisting of 109 accounting students and 94 non-accounting students from three universities in Yogyakarta. Further, t-test and chi-square test are employed to analyze.
This study finds that there are differences in perceptions of fraud between accounting students and non-accounting students. Accounting students are more likely to commit academic fraud than students in other fields. In addition, this study also finds that academic cheating behavior is common because all respondents have at least committed 1 of 13 types of fraudulent behavior. Moreover, students perceive the most serious cheating behavior is using cheat sheets that are not permitted during the exam and viewing or copying from others at the time. Meanwhile, the least serious cheating behavior is finding out the questions in the exam before the exam schedule and working together on assignments that should be finished individually
APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL TO THE INTENTION TO USING MOBILE BANKING SERVICE
Get PDFThe aim of this research was to analyze the influence of performance expectations, effort expectations, and social influence on the intention to use mobile banking on mobile banking users. The study used three independent variables that are the performance expectations, effort expectations, and social influence, while intention to use mobile banking as a dependent variable.
The sample of this research were society users of mobile banking in Subang Regency, West Java Province. Sampling incidental of Non-probability sampling was used as a sampling method with a total sample of 154 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis are used for this study. Statistical method for data testing using SPSS program 22. The result of this research indicates that performance expectations, effort expectations, and social influence have a positive effect on the intention in using either mobile banking, the result of tests on partial or simultaneously
Stock Split : Examination to Signaling on Indonesia Stock Exchange 2017-2019: Stock split, signaling, profit growth
No full textThe purpose of this research is to provide empirical evidence for signaling theory in the companies that conducted stock splits on Indonesia Stock Exchange between 2017 and 2019. This research examined the profit growth of companies that do and do not stock splits in period before stock split. Non-parametric statistics, the Mann-Whitney U test were utilized in the statistical analysis. Normality test were previously used to determine the statistical analysis that would be utilized. This research used a sample size of 28 companies that splitting their stock and 86 companies that do not split their stock. The research found that profit growth differences in the year 2017, 2018, 2019 and pool data from 2017 to 2019 are signaling
ANALISIS PERBEDAAN SISTEM PINJAMAN DANA ANTARA PEGADAIAN SYARIAH DENGAN BANK SYARIAH
Get PDFThe purposes of this research are to know (1) how the system of credit funds in Sharia Pawnshops, (2) how the credit system of funds in Sharia Banks and (3) what are the differences in the credit system of funds between Sharia Pawnshops and Sharia Banks. The type of research used is qualitative with a descriptive method approach. The sources of data in this research are the website of the Sharia Pawnshops and Bank Syariah Indonesia (BSI) and the head of the office. Data were collected from online data searches, interviews, observations and literature studies so that the data were processed and analyzed through three stages, namely: data reduction, data presentation and conclusion drawing/verification. The results show (1) the regulations and mechanisms of credit products between Sharia Pawnshops and Sharia Banks only have small differences such as rates, terms and contracts given, (2) each has 9 (Nine) products with different names and types, (3) loan products from Sharia Pawnshops for short-term needs while Sharia Banks for long-term needs
THE EFFECT OF LIQUIDITY, LEVERAGE, AND SALES GROWTH ON FINANCIAL DISTRESS WITH PROFITABILITY AS MODERATING VARIABLES
Get PDFFinancial distress is a condition that occurs when a company's cash flow is disrupted and suffers continuous operational losses which results in the company being unable to pay its obligations or leading to bankruptcy. So the company must know the causes that affect financial distress. Many factors indicate that the company will experience financial distress. This study aims to analyze the factors that affect financial distress with indicators of liquidity, leverage and sales growth and profitability as moderating variables.
The results showed that the liquidity ratio calculated by the current ratio had a negative effect on financial distress. Leverage calculated by DAR (debt to asset ratio) has a positive effect on financial distress. Sales Growth which is calculated by current year's sales minus last year's sales and divided by last year's sales has a negative effect on financial distress. In addition, profitability as avariable is moderating only able to moderate the effect of liquidity on financial distress but is not able to moderate the effect of leverage and sales growth on financial distress