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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Endang Surasetyo Ningsih
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Memiliki Usaha Warung Kopi di Kota Banda Aceh) Rahmawaty Rahmawaty; Endang Surasetyo Ningsih; Wida Fadhlia
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 This research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and  good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes. Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation regulations, a good perception of the taxation system.
PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) DALAM PENGELOLAAN KEUANGAN DAERAH ACEH Ananta Yulia; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance-based  budgeting  aims  to  show  the  relationship  between  funding  and  performance  to  be achieved, increase efficiency  and transparency in  budgeting, increase flexibility and accountability of units in carrying out tasks and budget management. This study aims to: (1) Know the system of implementing performance- based budgeting in the management of regional finances in the Aceh Work Unit (SKPA) and (2) Knowing the obstacles faced in implementing a performance-based budgeting system in the management of Aceh's regional finances. This research uses a qualitative approach and descriptive research type. The population in this study were all (42) Aceh Work Unit (SKPA) which is the organizer of government activities to manage regional finances. The sample in this study is the entire population (total sample). Data collection uses structured interview techniques. Data were analyzed qualitatively. The results of the study show that: (1) Performance-based budgeting system implementation in regional financial management in the Aceh Work Unit (SKPA) is in accordance with applicable regulations both from the RPJMA that refers to the RPJN until the final process of the birth of the DPA SKPA and with the Aceh Government Performance Report and (2) Constraints faced in implementing a performance-based budgeting system in the management of Aceh's regional finances are internal, such as the limitations of Human Resources (HR) in the budget and external fields such as rewards and punishments from local governments to improve the performance of their employees. Conclusions: (1) Performance-based budgeting system implementation in regional financial management in the Aceh Apparatus Work Unit (SKPA) is in accordance with applicable regulations (2) Constraints faced in implementing performance-based budgeting system in Aceh regional financial management are both internal and internal external.
Co-Authors Ananta Yulia Rahmawaty Rahmawaty Wida Fadhlia