1,720,975 research outputs found
Analisis Penerapan E-Faktur Sebagai Upaya Mencegah Penerbitan Faktur Pajak Fiktif Pada KPP Pratama Medan Kota
No full textE-Faktur bertujuan untuk dapat memaksimalkan penerimaan pajak, dimana faktur pajak
yang dibuat melalui aplikasi atau sistem elektronik yang ditentukan dan/atau disediakan oleh
Direktorat Jenderal Pajak guna untuk meminimalisirkan kecurangan yang dilakukan oleh
wajib pajak.Data penelitian dianalisis dan diuji dengan Analisis Deskriptif.Data yang
dikumpulkan dari KPP Pratama Medan Kota.Data penelitian dianalisis dengan pendekatan
deskriptif.Dari analisis data pada pembahasan maka dapat dilihat penerapan e-faktur belum
dapat meminimalkan faktur pajak fiktif.Ada beberapa faktor yang berpengaruh terhadap
terjadinya penurunan e-faktur: kurangnya sosialisasi, kurangnya pengetahuan WP Badan
dalam penggunaan e-faktur, program yang eror
Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening
Full text linkThis research aims to test and analyze the influence of Understanding Good Governance, Professionalism on Auditor Performance with Time Pressure as an intervening variable. In this research, the author uses an associative approach, the data source used is primary data. The data collection technique used was by distributing questionnaires to 173 auditors who worked in a Medan City Public Accounting Office. The sample determination method was using the Slovin formula. The data analysis techniques used in this research are inner model analysis, inner model analysis and hypothesis testing using Partical Least Square (PLS) software version 4.1. The results of this research show that 1) Understanding Good Governance has no significant effect on Auditor Performance, 2) Understanding Good Governance has a significant effect on Time Pressure, 3) Professionalism has a significant effect on Auditor Performance, 4) Professionalism has a significant effect on Time Pressure, 5) Time Pressure has a significant effect on Auditor Performance, 6) Understanding Good Governance has a significant effect on Auditor Performance through Time Pressure, 7) Professionalism has a significant effect on Auditor Performance through Time Pressure
ANALISIS PENERAPAN TRANSAKSI MURABAHAH PADA PT. BANK PEMBIAYAAN RAKYAT (BPR) SYARIAH GEBU PRIMA MEDAN
Full text linkIslamic bank is a bank that refers to the procedures for the operation of the provisions of the Al-Quran and Al-Hadith as a source of Islamic law. For the Indonesian economy, Islamic banks boom started in 1997 when the financial crisis occurred. Although Islamic banks have existed in Indonesia in 1992. Monetary crisis is a positive impact on the growth of Islamic banking in Indonesia because reality shows banks operating with Islamic principles can survive amid volatility in exchange rates and high interest rates at that time.The research was conducted at PT. BPR Syariah Gebu Prima Medan. The purpose of this study is to analyze the suitability of the application of the system of financing murabahah transactions PT. BPR Syariah Gebu Prima Medan and analyze the recognition and measurement of revenue murabahah transactions PT. BPR Syariah Gebu Prima Medan with PSAK 102. This research is descriptive qualitative. While the data source is a source of primary data collected directly and secondary data obtained from documents provided by the company.From these results it can be concluded that the application of the system of financing murabahah transactions and income measurement murabahah transactions are implemented by PT. BPR Syariah Gebu Prima Medan in accordance with PSAK 102
Analisis Efektivitas Pemungutan Pajak Reklame di Masa Pandemi Covid-19 Pada Badan Pendapatan Daerah Kabupaten Langkat
No full textThe aim is to analyze the Effectiveness of Collecting Advertising Taxes During the Covid-19 Period at the Regional Revenue Agency of the Regency. Langkat. This study used qualitative research methods. This research uses documentation data sources and interviews with 1 resource person. Data collection techniques used in the form of observation, interviews, and documentation. The data analysis technique used in this research is descriptive analysis with qualitative data. The results of this study indicate that: (1) The results of the effectiveness analysis show that during the Covid-19 pandemic that occurred in 2020, it decreased to 45.26% which means that the billing tax collection is not effective at the District Revenue Agency. Langkat. (2) Efforts that can be made to overcome the decline in advertising tax revenue in Kab. Langkat in 2020 due to the Covid-19 pandemic, namely: As a form of providing assistance and relief from advertising tax payments
Analisis Penyampaian SPT Masa dan Jumlah Wajib Pajak Badan Dalam Meningkatkan Penerimaan Pajak Penghasilan Pasal 21 di KPP Pratama Medan Belawan
Full text linkPenelitian ini bertujuan untuk menganalisis penyampaian SPT Masa dan jumlah wajib pajak badan dalam meningkatkan penerimaan pajak di Kantor Pelayanan Pajak (KPP) Pratama Medan Belawan. Permasalahan yang terjadi di KPP Pratama Medan Belawan adalah wajib pajak badan yang menyampaikan SPT Masa tidak sebanding dengan jumlah wajib pajak badan yang terdaftar serta menurunnya penerimaan pajak. Metode penelitian yang digunakan adalah pendekatan deskriptif dan data yang diteliti dari tahun 2013 - 2016. Data diperoleh dari Seksi Pengolahan Data dan Informasi (Seksi PDI) KPP Pratama Medan Belawan. Teknik analisis data adalah analisis deskriptif, dimana data yang ada dikumpulkan kemudian dianalisis penyampaian SPT Masa dan jumlah wajib pajak badan dalam meningkatkan penerimaan pajak penghasilan Pasal 21 serta melakukan wawancara untuk mengetahui faktor-faktor yang menyebabkan penerimaan pajak tidak mencapai target dan upaya yang dilakukan agar penerimaan pajak meningkat di KPP Pratama Medan Belawan. Hasil analisis menunjukkan bahwa wajib pajak yang menyampaikan SPT Masa belum menunjukkan keseimbangan antara wajib pajak badan yang menyampaikan SPT Masa dan wajib pajak yang terdaftar di KPP Pratama Medan Belawan sehingga penerimaan pajak mengalami penurunan. Jadi KPP Pratama Medan Belawan perlu meningkatkan lagi kualitas pelayanan dan kualitas pengawasan terhadap wajib pajak badan dalam menyampaikan SPT Masa. KPP Pratama Medan Belawan harus lebih menggencarkan sosialisasi perpajakan terhadap wajib pajak agar kesadaran wajib pajak dalam menyamapaikan SPT Masa dan membayar pajak meningkat. Dengan diperbaikinya dari semua aspek diharapkan realisasi pajak yang diperoleh mencapai target pajak yang telah ditetapkan
Pengaruh Motivasi Minat Dan Pengetahuan Mahasiwa Akuntansi Terhadap Memilih Konsentrasi Akuntansi Manajemen
No full textThis study aims to determine: (1) The effect of student interest motivation on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra. (2) the influence of students' knowledge about choosing a concentration in Management Accounting at the Faculty of Economics and Business, University of Muhammadiyah North Sumatra. (3) The effect of exploring the factors that influence the selection of accounting study programs in the fifth and seventh semesters at private and public universities in Medan. With this research, the type of research used is qualitative research. The population of this research is 2,181,326 students of Muhammadiyah University of North Sumatra and a sample of 87 students. This study uses data normality test, multicollinearity test, and heteroscedasticity test for classical assumption test and multiple linear regression analysis for hypothesis testing. The results of this study indicate that the motivation of students' interest in knowledge has an effect on choosing a management accounting concentration at the Muhammadiyah University of North Sumatra, Faculty of Economics and Business
PENGARUH PERSEPSI PENGUSAHA KECIL ATAS INFORMASI AKUNTANSI KEUANGAN TERHADAP KEBERHASILAN PERUSAHAAN (Survei Pada Usaha-Usaha Kecil Di Kota Medan)
Full text linkThe purpose of this study was to determine the influence of positivecorrelation between learning, motivation, and personality on perceptions of small business owners on financial accounting information and whether there is a positive influence on the perception of businessmen on accounting information to the company's success in the Small and Medium Enterprises (SMEs) in Medan. The research was conducted on SMEs in Medan by using survey methods.The results showed that: (1) Learning, Motivation and Personality jointlyhave a significant influence Perception Of Accounting For information on SMEs in Medan. (2) The learning process does not have an influence on the perception of small businesses on accounting information. This suggests that a good learning process has not been able to ensure the growing perception of small businesses on accounting information on SMEs in Medan. (3) Motivation has an influence on the perception of small businesses on accounting information. This suggests that small business owners high motivation to guarantee small business owners increase the perception of accounting information on SMEs in Medan. (4) Personality does not have an influence on the perception of small businesses on accounting information. This suggests that a good personality not been able to guarantee the improvement of the perception of small business accounting information on SMEs in Medan. (5) The perception of small businesses on accounting information had no effect on the success of the business. This suggests that the perception of small businesses on accounting information either not able to guarantee the improvement of business success in SMEs in Meda
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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