ACCRUALS (Accounting Research Journal of Sutaatmadja)
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TAX COMPLIANCE: THEORIES, RESEARCH DEVELOPMENT AND TAX ENFORCEMENT MODELS
Get PDFTax compliance is still a serious problem in various countries. This is indicated by the low level of tax compliance and tax ratio. This paper aims to discuss tax compliance from three main perspectives, namely theories about tax compliance, research variables derived from the theory put forward, and models of tax compliance enforcement. Broadly speaking, this theory is divided into two, namely the economic-deterrence model and the fiscal and social psychology model. For a discussion of the research variables that have been tested before, this article follows the classification proposed by Devos (2014). Devos divides these variables into three classifications, namely tax / moral ethics variables, equity and fairness variables and deterrence measures variables. This writing also discusses tax compliance as a behavioral phenomenon. Next, the models of tax law enforcement are explained as proposed by Alm and Torgler (2011) and several other proposed models. Alm and Torgler classified the models into three paradigms, that is, traditional deterrence paradigm, services paradigm, and trust paradigm. These models are proposed to build a mutually beneficial enforcement model for tax authorities and taxpayers.
 
INFLUENCE OF TOTAL QUALITY MANAGEMENT (TQM) TOWARDS CONSUMERS SATISFACTION
Get PDFGlobalizations the economy of society comprehensively. As a result, we should be well-prepared for dealing with the development of global era optimally. We could not catch the opportunities of this situation unless we have a competitive advantage in the international market competition. One of the efforts that can be made to deal with the competition is the improvement of the goods and services quality produced by the companies.
The aim of this study is to investigate the effect of Total Quality Management on Customer Satisfaction at PT. Pundi Bank Indonesia (Persero) Tbk. Pamanukan Branch. The method was using this research by simple linear regression. The samples are customers of PT. Pundi Bank Indonesia (Persero) Tbk. Pamanukan Branch in 2015.
The study concluded some facts shown by the results of statistical calculations. The coefficient determinant shown by figures Adjusted R-Square amounted to 0.696 which means 69.6% Customer Satisfaction is affected by Total Quality Management. Based on the results of the t-test, Total Quality Management has a significant effect on Customer Satisfaction variability at 0,000 and has taccount> table (15.082 > 1.985)
THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS
Get PDFThis study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports
ROLE OF LEADERSHIP IN IMPROVING PERFORMANCE OF EMPLOYEES IN THE OFFICE OF PUBLIC SERVICE PUBLISHERS OF ORIGIN OF PT. KAWASAN BERIKAT NUSANTARA JAKARTA
Get PDFLeaders and employees is one of the assets of the organization to achieve the goal, the good leadership will thus improve the performance of employees who indicated that the more likely the organization to achieve the goals that have been set. In this paper we will discuss about how to influence the leadership of the employee's performance in Office of Issuing Certificate of Origin PT. Nusantara Bonded Zone Jakarta? Based on the results of research and calculations using IBM SPSS statistic 23, the correlation coefficient for the variable performance has a positive and strong correlation is equal to 0,628 This shows that when the leadership style variable (X) increases, the variable employee performance (Y) will also increase. As a result of the test or ANOVA F can be seen significant relationship between variables Leadership (X) and variable employee performance (Y), there was a significant relationship. which is shown by the significance of 0000 is smaller than 0.005 (0.000 <0.005). So that the value of F leadership (X) is 21,482 with a significance level of 0.000. While F table at 95% confidence level (? = 0.05) with N = 35 degree of freedom (DF) of 22 is equal to 4.30. So that F> F table or 21,482> 4.30 and a significance level of 0.000 <0.05, showing that the effect of the independent variable is leadership (X) has a positive influence and significant impact on employee performance (Y). As a result of the calculation of R Square (R 2 ) of 0.394 indicates that the independent variable leadership (X) has the effect of 39.40% on employee performance (Y), while the remaining 60.60% of the employees affected by other factors that are not in precise , Results of regression coefficient diporoleh simple equation Y = 24.620 + 0,353X show constant of 24,620 means if there is no independent leadership (X) then the employee performance (Y) Office of Issuing Certificate of Origin PT. Nusantara Bonded Zone Jakarta of 24.620. While the regression coefficient of 0.353 means that if there is an increase in leadership (X) per one unit of the employee's performance (Y) meningngkat of 0.353. Thus showing that the leadership (X) affects employee performance (Y) of Office the Issuing Certificate of Origin PT. Nusantara Bonded ZoneJakarta
THE EFFECT OF E-SPT AND NATIONAL TAX CENSUS ON THE INCOME OF INCOME TAX (Case Study in West Java Regional Tax Office 1)
Get PDFThis research aims to know the influence of e-SPT and National Tax Census (NTC) of the Personal Income Tax receipts partially or simultaneously. Data obtained come from the Kanwil DJP West java 1. Data taken from 2012 to 2013, includes user e-SPT, the addition of the number of taxpayers, and acceptance of The Personal income tax.
The method of sample selection the sample selection technique used nonprobability sampling and saturated samples, which taken as a whole than 15 (fifteen) work unit KPP. Types of data used by researchers that quantitative data and data sources in this study is secondary data. Before performing hypothesis testing, data obtained in advance a classic assumption test tested. Hypothesis testing is carried out by means of multiple linear regression in statistical analysis.
As for the results of the study are as follows: 1) partially e-SPT effect negatively to personal income tax reception. While the NTC does not affect the acceptance of personal income tax. 2) simultaneously e-SPT and NTC effect on receipt of The personal income tax
IMPLEMENTATION OF CSR PROGRAMS TOWARD ACHIEVEMENT OF THE SDGs TARGET
Get PDFPreparation of this study aimed to evaluate whether CSR program PT Holcim Indonesia Tbk has met the criteria of GRI-Standard and determine whether CSR program PT Holcim Indonesia Tbk is able to support perncapaian SDG's targets in 2030. This study is a qualitative and quantitative research. Research data collection techniques by interviewing the management of PT Holcim Indonesia Tbk namely Community Relations division and the local government. The second data collection techniques is by distributing questionnaires to people who get Holcim CSR program. The results of data analysis in this research produces information that only PT Holcim Indonesia CSR program Tbk economics that has influence on the target perncapaian SDG's. While the social and environmental fields have not been proven to have an effect on the achievement of the target SDG's. The results of the data analysis was due largely Holcim CSR program is only focused on the achievement of the economy and the realization of all the indicators for the achievement of SDG's may have been performed by the company as a whole, but does’t plan implemented CSR programs on community sustainability
DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?
Get PDFThis study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently
Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014
Get PDFThis study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM.
This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method.
Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen
THE EFFECT OF BUDGET PARTICIPATION, BUDGET PRESSURE, AND BUDGET COMMITTEE AGAINST BUDGET BREAKS (Case Study at Subang Regency Education Office)
Get PDFThis study aimed to examine the effect of budgetary participation, budgetary emphasis and budgetary goal commitment to budgetary slack partially and simultaneously.
Where the object of observation in this study is the Education Welfare Office in Subang Regency. Research methods that used in this research is descriptive analysis. The selected sample method is purposive sampling with a sample size of 100 respondents surveyed. Furthermore ordinal scale data obtained transformed into an interval scale using the MSI (Method Successive Interval) which then multiple regression analysis is used as a method of data analysis with SPSS 22.0.
The results of this study are as follows: (1) budgeting participation significant effect on budgetary slack, (2) budgeting emphasis does not significantly influence the budgetary slack, (3) budgeting goal commitment significantly influence budgetary slack, (4) budgeting participation , budgeting emphasis, and budgeting goal commitment jointly significant effect on budgetary slack
THE ANALYSIS OF BANKING GOVERNANCE IN INDONESIA: THE FINANCIAL SERVICES AUTHORITY PERSPECTIVE
Get PDFThe purpose of this study is to examine the factors that influence the ranking of banking governance in Indonesia. This study uses the perspective of regulatory authority of financial services concerning self-assessment of bank governance as regulated in Regulation of Financial Services Authority Number (POJK). The data in this study using the report of banking governance in 2014-2017 with a sample obtained as many as 294 banks. Hypothesis testing technique is done by using ordinal regression analysis. The results showed that the variable owner, ROA, asset, and status have a positive effect on GCG. In contrast, the leverage in this study showed a negative influence on GCG. Testing the growth and age does not affect the level of banking governanc