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Provita Wijayanti
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Earth & Planetary Sciences Economics, Econometrics & Finance Other

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KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN MANUFAKTUR DI SEMARANG DALAM PERSPEKTIF TAX PROFESSIONAL Aldila Oktavi Aini; Judi Budiman; Provita Wijayanti
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.514

Abstract

This study aims to analyze the level of taxpayer compliance in the manufacturing company in Hyderabad. Objects in this study were manufacturing companies and large middle class, since most companies have a formal accounting system that allows tax professionals to report and calculate the tax correctly according to the Tax Act are applicable. The respondents in the study is a taxpayer (tax professionals) who already have experience as a tax professional manufacturing company for a minimum of 1 year and never fill out the SPT form. Companies that participated in this study amounted to 46 companies. Data were analyzed using Multiple regression Linier with software SPSS. Independent variables include attitude, subjective norm, perceived behavioral control and financial condition. While the dependent variable is corporate tax compliance. These results indicate that: (1) attitudes toward corporate tax compliance has a significant and positive effect (2) subjective norms on corporate tax compliance has a significant and positive effect (3) perceived behavioral control on corporate tax compliance has positively and significantly (4) financial condition of corporate tax compliance has positive and significant effect.
Toward Green, Clean and Sustainable Environment Bedjo Santoso; Siti Aisiyah Suciningtyas; Provita Wijayanti
International Conference on Coastal and Delta Areas Vol 3 (2017): The 3rd International Conference on Coastal and Delta Areas
Publisher : International Conference on Coastal and Delta Areas

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Abstract

The purpose of this paper is to create an appropriate waste management model for UNISSULA that proclaim a clean, green and sustainable environment based on waste processing for economic value and ecological enviroment. A brief overview of the concept includes development of management system of regional waste, education & waste management & WMS training, waste handling, waste processing and utilization of waste processing products. However, UNISSULA's concept has some weaknesses that must be overcome in order this concept could be running well such as: capacity of garbage, area, infrastucture (grabage fleet) and smart cards and automatic container system. It is therefore, needed cooperation with Semarang City Government' that is by collaboration concept of UNISSULA with Semarang City Government’s concept to ensure the input capacity, and people support. As a result, the creation of a vicious circle of urban rubbish management namely, economic stimulation, clean environment, government income and people income and economic structure. Besides that, this concept is expected to improve economic citizen through economic value added of waste. The next is expected to change the culture, urban lifestyle, green behavior, clean environment, transportation and income, and farming, fruits and vegetables industry. Keywords:Waste Management, Value added, Clean Environment, Sustainable Growth.
Co-Authors Aldila Oktavi Aini Bedjo Santoso Judi Budiman Siti Aisiyah Suciningtyas