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Journal : STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT OLEH PELAKU USAHA KECIL MENENGAH PADA DEBITUR BANK PERKREDITAN RAKYAT KOTA BATAM Efriyenty, Dian; E Janrosl, Viola Syukrina
Aksara Public Vol 1 No 3 (2017): Agustus (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine the effect of interest rate, collateral, nominal credit and banking services to decision-making credit by small businesses on the debtor BPR medium in Batam from year 2012 to 2016. The sampling method used this research is non probability sampling with purposive sampling. The sample in this study is small and medium enterprises BPR borrowers in Batam which totaled 86. The results of the test F interest rates, guarantees, loans and bank services nominal influence on decision-making loans. The results of the t test and the nominal interest rate loans significantly influence the decision-making loans. While guarantees and bank services does not affect the decision-making due credit loan capital known to the public with no hard collateral requirements. So also in terms of service, communication and administration at BPR lack of providing information to the debtor UKM quick and responsive in addressing complaints of UKM.
PENGARUH KUALITASPELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATAM Efriyenty, Dian
Aksara Public Vol 1 No 4 (2017): November (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

This study examines the influence of the Quality of Tax Service, Understanding Tax Regulation and Tax Sanctions Against Personal Tax Payer Compliance Registered in Tax Office Pratama Batam North. This study is expected to taxpayers of individuals should be able to further improve their compliance in fulfilling their tax obligations, increasing knowledge and understanding of tax laws, so that taxpayers can be honest in reporting tax. The lack of responsiveness of the implementing institution of the tax service will have an impact on the decreasing of the public compliance to the tax service institution. In Indonesia, knowledge and understanding of taxpayers is still quite low. Understanding the taxpayer is still quite low can be seen from the existing taxpayers who do not understand the Annual Tax Return (SPT), and there are still taxpayers who make a mistake in filling the Annual Tax Return. Various kinds of tax penalties imposed to taxpayers who violate tax regulations are considered burdensome for taxpayers so many taxpayers who are then reluctant to meet their tax obligations.