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All Journal Akuntansi'45 : Jurnal Ilmiah Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Ali Muhdor
Universitas Bhayangkara Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA Ali Muhdor
Akuntansi \'45 Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.328 KB) | DOI: 10.30640/akuntansi45.v2i2.116

Abstract

Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the realization of tax audit receipts in 2015-2019 based on targets and the realization of ineffective audits, 4. Factors that affect tax audits include unclear taxpayer addresses, different attitudes of taxpayers, sense of responsibility responsibility of the examiner, human resources, adequate office facilities, good communication, and support from the leadership and good cooperation between leaders.
Analisis Pengaruh Jenis-Jenis Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Surabaya Wonocolo) Ali Muhdor
Akuntansi \'45 Vol. 3 No. 2 (2022): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.340

Abstract

Tax is one of the most potential state revenues and is the backbone of state revenue in the State Revenue and Expenditure Budget (APBN). The purposes of this study are 1. To find out whether there is a partial effect of the types of tax audits on the level of compliance of corporate taxpayers at the Pratama Surabaya Wonocolo Tax Service Office? 2. To find out whether there is a simultaneous effect on the level of corporate taxpayer compliance at the Pratama Surabaya Wonocolo Tax Service Office? The results of data analysis obtained from testing the dominant influence is the Tax Audit Selection Criteria with a correlation coefficient of 0.816. This shows that there is a very strong positive correlation between the selection criteria for tax audits and taxpayer compliance at KPP Pratama Surabaya Wonocolo. The hypothesis reveals that there is no effect of routine tax audits on taxpayer compliance at KPP Pratama Surabaya Wonocolo with a large effect of only 15.7%, while the selection criteria for tax audits has an effect of 40.3%. This study provides empirical evidence that routine tax audits have no significant effect on taxpayer compliance at KPP Pratama Surabaya Wonocolo.
Pengaruh Current Ratio, Debt To Equity Ratio Dan Inventory Turnover Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bei Periode 2018-2021 Ali Muhdor
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1499

Abstract

This study aims to determine the effect of current ratio, debt to equity ratio and inventory turnover on profitability in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. This research is a quantitative research. The population in this study is food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample in this study was 21 companies through certain considerations. Data collection techniques using financial statement data. The data analysis technique uses multiple linear regression. The results of this study show that 1) the Current Ratio variable partially has no effect on profitability in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. 2) The variable Debt to Equity Ratio partially affects the profitability of food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. 3) Variable Inventory Turnover partially does not affect profitability in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. The results of the coefficient of determination show that the variables current ratio, debt to equity ratio and inventory turnover are able to contribute to the company's profitability by 53.8%
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