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Journal : Jurnal Akuntansi Barelang

Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam: Sanksi Perpajakan, Pemahaman perpajakan, kepatuhan wajib pajak. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.966 KB) | DOI: 10.33884/jab.v3i2.1244

Abstract

Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM: PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1948

Abstract

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.
PENGARUH HUTANG JANGKA PENDEK DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PT WIDJAYA DJAYA INDAH DI KOTA BATAM: Current Ratio; Company Size; Return On Assets. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 5 No 1 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i1.2700

Abstract

This study aims to examine the effect of short-term debt and firm size on profitability at PT Widjaya Djaya Indah, located in Batam City. This research uses quantitative methods. The data collection technique in this study used a saturated sample technique, namely using the entire data obtained. The data analysis method used is descriptive analysis, classic assumption test which includes normality test, multicolonierity test, heterocedastity test and autocorrelation test, hypothesis test which includes t test, f test, determination coefficient test and multiple linear regression. The sample used is 60 financial statement data from PT Widjaya Djaya Indah and the research objects used are the current ratio (X1), company size (X2), and return on assets (Y). The data in this study were processed using SPSS version 21. The results of the F test processing in this study indicate that simultaneously there is a positive and significant effect between the current ratio and company size on return on assets at PT Widjaya Djaya Indah. And the t test results show that the current ratio has a positive and significant effect on return on assets while company size has a negative and significant effect on return on assets.