Ilomata International Journal of Tax and Accounting
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The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts
Get PDFThe internal control system is a process, which is influenced by human resources and information technology systems, which are designed to help an organization achieve a goal. The internal control system is a way to direct, supervise, and measure the resources of a regional financial management apparatus. The purpose of the internal control system is to achieve goals and guarantee or provide accurate financial reports and ensure compliance with laws and regulations. The internal control system, consisting of policies and procedures used in company operations to provide reliable financial information and ensure compliance with applicable laws and regulations. At the regional financial management apparatus level, the objectives of internal control are related to the reliability of financial reports, timely feedback on the achievement of operational and strategic objectives, and compliance with laws and regulations on cash receipts. At a specific transaction level, internal control refers to actions taken to achieve an objective to ensure payment, receipt of cash from third parties for a service that is performed). Internal control system procedures reduce process variations and cash receipt transactions and provide more accurate results. The population in this study were 44 SKPDs in the Skouw Mabo, Skouw, Yambe, Skouw Sae, and Mosso areas, Muara Tami District, Jayapura City. These four areas are the border areas of the Republic of Indonesia and Papua New Guinea. The sample collection method is purposive sampling by taking samples from the regional financial management apparatus. The data analysis technique used in this study was SEM PLS. The results of this study indicate that the internal control system, cash sales affect cash receipts
The Effect Of Product Quality, Service Quality, Price On Product Purchasing Decisions On Consumer Satisfaction
Get PDFThis study aims to provide empirical evidence regarding the influence of product quality, service quality, and price on the decision to purchase medical device products and their implications for consumer satisfaction. This study uses the PLS (Partial Least Square) analysis method. This study uses primary data in the form of a questionnaire and is distributed to 141 (one hundred and forty-one) respondents who are users of medical device products, namely apheresis machines. Based on the overall exposure of statistical calculations on structural model analysis and testing that partially, product quality is proven to have a positive and significant effect on purchasing decisions for medical device products, service quality is proven to have a positive and significant effect on purchasing decisions for medical device products, prices are proven to have a positive and significant effect. significant towards the decision-making of medical device product purchasing, product quality proved to have a positive and significant effect on consumer satisfaction of owned medical device products, service quality proved to have a positive and significant effect on consumer satisfaction of medical device products, price proved to have a positive and significant effect on consumer satisfaction of medical device products health. The purchase decision is proven to have a positive and significant effect on consumer satisfaction with medical device products
Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019
Get PDFPT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty
The Effect of Product Quality on Customer Satisfaction Implications on Customer Loyalty in the Era Covid-19
Get PDFCustomer satisfaction is the level of customer satisfaction after comparing the services or products received under what is expected. consumer satisfaction is the feeling of disappointment or pleasure for each individual after comparing the performance of the product that is thought of according to the expected product performance. Customer satisfaction is the goal of every company for the survival of every company. Paying attention to and increasing the level of customer satisfaction is very useful in the world of business competition. Companies with a high level of customer satisfaction tend to be superior to other competitors. Not only improving, but the company must also be able to maintain the stability of customer satisfaction levels to remain high. The function of customer satisfaction is very important in running a service and product business. By paying attention to customer satisfaction, entrepreneurs and business owners can find out about complaints and feedback from customers who receive services or products. From complaints and suggestions, the company can improve and improve the quality of customer service and products offered to compete and outperform competitors. A good company provides a means by which consumers can submit input and complaints so that consumers feel their voice heard. The research survey was conducted on 150 functional units at regional banks in Indonesia. The results showed that product quality affected customer quality and customer quality affected customer loyalty
The Role of Accounting Information System Afflication In Reliability Financial Reporting
Get PDFThe manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable
The Determinants Factors of Capital Expenditure
Get PDFThis study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure
Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia
Get PDFThis study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company
Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City
Get PDFTax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized
The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City
Get PDFIndonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance
The Effect of Service Quality on Gojek Online Customer Satisfaction
Get PDFGood service quality can be a competitive advantage for service companies. Quality of service is also the key to success. Whether or not the quality of service for goods or services depends on the ability of producers to consistently meet consumer expectations. Service quality is said to be satisfactory if the service felt is the same or exceeds the expected service quality. Services like this are perceived as quality and satisfying services. These consumer expectations are reflected in good service, warm hospitality, courtesy, punctuality, and speed which are important values expected by consumers. Satisfied consumers will indirectly encourage word-of-mouth recommendations, and can even improve the company's image in the eyes of consumers. Therefore, service quality must be the main focus of company attention because it can create customer satisfaction. This study aims at the influence of service quality on customer satisfaction. Respondents of this study used 100 research samples on Gojek brothers, the tools used in this study were using the PLS (Partial Least Square) analysis method. The results of the analysis of this study are the effect of service quality on customer satisfactio