ACCRUALS (Accounting Research Journal of Sutaatmadja)
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PENGARUH ETIKA PROFESI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, BREVET PAJAK, DAN MOTIVASI TERHADAP MINAT BERKARIR DI BIDANG PERPAJAKAN
Get PDFTuntutan dunia kerja yang semakin dinamis menjadikan pentingnya pemilihan program studi yang dapat memenuhi peluang tenaga kerja yang memiliki peluang ganda. Salah satu program studi yang mendukung dalam bidang perpajakan yaitu jurusan akuntansi, dimana didalam program studi akuntansi tidak hanya belajar ilmu akuntansi saja mahasiswa juga diperkenalkan mengenai ilmu perpajakan sehingga dari sini mahasiswa dapat membangun persepsi dan motivasi untuk berkarir di bidang perpajakan. Kurangnya pengetahuan mahasiswa mengenai perpajakan, brevet pajak dan profesi perpajakan membuat sebagain mahasiswa tidak berminat berkarir di bidang perpajakan. Peneliti berminat untuk meneliti mengenai Etika Profesi Perpajakan, Pengetahuan Perpajakan, Brevet Pajak, dan Motivasi terhadap Minat Berkarir di Bidang Perpajakan. Dari beberapa penelian sebelumnya menunjukan hasil yang sama bahwa terdapat pengaruh Pengetahuan Perpajakan terhadap pemilihan Karir di Bidang Perpajakan
HUBUNGAN TINGKAT PENDIDIKAN, KESADARAN, KEPERCAYAAN, PENGETAHUAN, MASYARAKAT TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK
Get PDFTujuan dari penelitian yang dilakukan ini adalah untuk mengetahui hubungan antara tingkat pendidikna, kesadaran, kepercayaan, pengetahuan terhadap kepatuhan wajib pajak dalam membayar pajak. Dan penelitian ini menggunakan jenis kuantitatif dalam penyusunan penelitiannya. Data primer yang diperoleh dari responden di hasilkan dengan teknik pengumpulan data berupa kuesioner. Dalam penelitian ini populasi yang digunakan adalah wajib pajak. Dan metode yang digunakan dalam analisis ini adalah Uji Heterskedastisitas, Uji Multikolonearitas, Uji t, Uji f, dan Koefisien determinasi. Dapat dikatakan bahwa tingkat pendidikan, kesadaran, kepercayaan, pengetahuan ,masyarakat mampu membuat kenaikan terhadap kepatuhan wajip pajak untuk membayar pajak
THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION: CASE STUDY ON BUSINESSMAN AND INDEPENDEN PERSONAL SERVICE TAXPAYER
Get PDFThis study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity and independent personal service.
This study use purposive sampling tehnique to collect samples. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Collected data on this study precessed by multiple regression analysis.
Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance
THE EFFECTS OF ETHICS,EXPERIENCE,AND MOTIVATION OF AUDITORS ON AUDIT QUALITY AT BPKP NORTH SUMATERA
Get PDFThis study aims to examine the effect of Auditor Ethics, Auditor Experience and Motivation on Audit Quality at BPKP North Sumatra. In this study, researchers examined the perception of audit quality in BPKP North Sumatra using independent variables, namely Ethics, Experience and Motivation of auditors. The research method used is a quantitative method with multiple linear regression statistical analysis research. The population in this study were all auditors working in the North Sumatra Province BPKP office. The sampling method used was saturated sample, with a total of 125 respondents with an increase of 80%. The results of the research on the hypothesis which show that (1) Auditor Quality shows positive and significant effect on Audit Quality. (2) Auditor motivation has a negative and significant effect on Audit Quality (3) Experience does not affect Audit Quality. (4) Ethics, Experience and Motivation together, are positive and significant to Audit Quality.
Keyword : Ethics, Experience, Motivation and Audit Qualit
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES: Peran Komitmen organisasi
Get PDFThe purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports
THE EFFECT OF PROFITABILTY, LIQUIDITY, AND CAPITAL STRUCTURE ON DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON INDEX LQ45 COMPANIES LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2018): PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP DIVIDEND PAYOUT RATIO (STUDI EMPIRIK PADA PERUSAHAAN INDEX LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018)
No full textThis study aims to analyze the effect of Profitability, Liquidity, and Capital Structure on Dividend Payout Ratio in Index LQ45 Companies Listed on the Indonesia Stock Exchange Period 2014-2018. The research method used by researches is descriptive verification by sampling using a purposive sampling technique. The data used in this study in this study are secondary data with the anaysis used is the classic assumption test, multiple linear regression analysis, coefficient test, t-test, and F-test. This study uses SPSS software program version 20. The result of the data after analysis show that partially, Profitability doesn’t have a significant negtive effect on Dividend Payout Ratio, Liquidity and Capital Structure significantly positive effect on Dividend Payout Ratio. While simultaneously Profitability, Liquidity and Capital Structure significantly influence the Dividend Payout Ratio
INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT
Get PDFSistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan.
Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan.
Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0.
Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Suban
PENGARUH LITERASI KEUANGAN, SIKAP LOVE OF MONEY, DAN PENGETAHUAN LAPORAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM DI WILAYAH KABUPATEN SUBANG
Get PDFMany Micro, Small, Medium Enterprises (MSMEs) in Indonesia still do not conduct financial management behavior or there is no financial separation between business money and daily necessities. This study aims to determine the effect of financial literacy, love of money attitudes, and knowledge of financial statements on the behavior of financial management umkm in the Subang Regency.
The population used in this research is MSME type of microbusiness in the area of ??Subang Regency. The sampling technique used in this study is the "non-probability sampling" method and the sampling technique uses "purposive sampling". Samples taken as many as 120 people / respondents. The analytical tool used in this research is descriptive analysis, classic assumption test, and hypothesis testing using multiple regression.
The results of this study indicate that financial literacy and attitude variables love of moneypartially positive and significant effect, while knowledge of financial statements is partially positive and not significant effect on financial management behavior. Then the three variables of financial literacy, the attitude of love of money and knowledge of financial statements simultaneously have a positive and significant effect on financial management behavior
ANALISIS PREDIKSI POTENSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z – SCORE , ZMIJEWSKI, SPRINGATE DAN GROVER PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
Get PDFFinancial distress is the decline stage of a company’s financial condition. Companies experiencig financial difficulties in the long term have a tendency to go bankrupt. There are many people who will be harned if a company went bankrupt, which is required for bankruptcy prediction models that can provide early warning for the comapny. this study was conducted to determine whether there is a difference Altman Z-score models with Zmijewski models, Altman Z-score model with Springate models, Altman Z-score models with grover models and o determine the most accurate bankruptcy prediction model. Research using a paired test analysis techniques samplet-test the help of microsoft excel progra
POTENTIAL AND PROSPECTS OF HALAL TOURISM IN IMPROVING REGIONAL ECONOMY (CASE STUDY: CILETUH GEOPARK, SUKABUMI-WEST JAVA)
Get PDFSharia tourism is an activity that is supported by various facilities and services provided by the community, business people, government, and regional governments that meet the Sharia requirements. Where in the research this article focuses on the problem formula: (1) how the prospect of halal tourism in improving the regional economy in Sukabumi.
This research was conducted using descriptive methods and qualitative approaches, data collection techniques conducted were observation, interviews, literature studies and document studies. The validity of the data is done by using data triangulation techniques, namely by checking the data that has been obtained through several other data sources. The informants in this study consisted of the local community, PAPSI officials (Paguyuban Alam Pakidulan Sukabumi) as a local institution that had attention and focus on Ciletuh Geopark management activities, as well as informants from local government elements. The results of the study are: (1) the potential and prospects of this halal tourism carried out that there are several tourist areas that are run by the community or Community Based Tourism (CBT) which has 5 aspects. The five aspects that run in the Ciletuh Port of Batu Geopark Area include economic, social, cultural, religious, political. Participation of local communities in the development and development of the Sharia tourism village is essential to build independence and maintain the continuity of the Sharia tourism village activities. Therefore, the local community should not be seen as an object of the development of the Sharia tourism village as Raharjana (2012) stated that the community should play an active role as the subject of development activities, as well as for the development of the Sharia tourism village