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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan Jurnal Riset Akuntansi dan Keuangan Jurnal Economica: Media Komunikasi ISEI Riau
Andri Waskita Aji
Universitas Sarjanawiyata Tamansiswa Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Motivasi Ekonomi, Motivasi Karir dan Persyaratan Akuntan Publik Terhadap Minat Mahasiswa Akuntansi Menjadi Akuntan Publik faujiah dwi astuti; Andri Waskita Aji
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1036

Abstract

The purpose of this study was to examine the effect of economic motivation, career motivation, and requirements of public accountants on the interest of accounting students to become public accountants. The data used in this study are primary data from the results of distributing questionnaires in the form of google form. The population of this study were students of class 2017-2018 Accounting Study Program, Faculty of Economics, Sarjanawiyata Tamansiswa University, Yogyakarta. The data used in this study were 88 respondents. The sampling technique used the snowball sampling technique. This study uses data analysis techniques using multiple linear regression techniques. The results of this study indicate that economic motivation has no effect on the interest of accounting students to become public accountants, while career motivation and requirements for public accountants have a positive effect on the interest of accounting students to become public accountants.
PENGARUH JUMLAH KUNJUNGAN WISATAWAN, PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN TERHADAP PAD KABUPATEN SIKKA Rieshe Rieshe; Andri Waskita Aji
Jurnal Riset Akuntansi dan Keuangan Vol 16, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2020.162.375

Abstract

ABSTRACT The purpose of this research is to find out how much influence: (1) the number of tourist visits to the Sikka Regency's original income; (2) hotel tax revenue from the Sikka Regency's original regional income; and (3) restaurant tax receipts from Sikka Regency's original revenue to Sikka Regency's original revenue both partially and simultaneously at the Sikka Regional Financial Management and Asset Management Service (DPPKAD). The data analysis technique used in this study is multiple linear regression analysis. The F test, t test and R² test are processed using SPSS version 16.0. The results of data analysis with a significance of 0.05 indicate that the variable number of tourist visits and hotel tax revenue variables do not affect the original income of Sikka Regency 2016-2018. While the restaurant tax has a positive and significant effect on the original income of Sikka district 2016-2018. The results of the study simultaneously showed that the number of tourist visits, hotel tax receipts and restaurant tax receipts had a positive and significant effect on the genuine income of Sikka Regency. Independent and Dependent Variables affect 36% while 64% are explained independently by variables outside this research model.Keywords: tourist visits, hotel tax, and restaurant tax, first income of region ABSTRAK Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh: (1) jumlah kunjungan wisatawan terhadap pendapatan asli daerah Kabupaten Sikka; (2) penerimaan pajak hotel dari pendapatan asli daerah Kabupaten Sikka; dan (3) Penerimaan Pajak Restoran dari Pendapatan Asli Daerah Kabupaten Sikka terhadap Pendapatan Asli Daerah Kabupaten Sikka baik secara parsial maupun simultan di Dinas Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Sikka. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Uji F, uji t dan uji R² diolah dengan menggunakan SPSS versi 16.0. Hasil analisis data dengan signifikansi 0,05 menunjukkan bahwa variabel jumlah kunjungan wisatawan dan variabel penerimaan pajak hotel tidak berpengaruh terhadap pendapatan asli daerah Kabupaten Sikka tahun 2016-2018. Sedangkan, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah kabupaten Sikka tahun 2016-2018. Hasil penelitian secara simultan menunjukkan bahwa jumlah kunjungan wisatawan, penerimaan pajak hotel dan penerimaan pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli Kabupaten Sikka. Variabel independen dan dependen mempengaruhi 36% sedangkan 64% dijelaskan secara independen oleh variabel di luar model penelitian ini.Kata kunci: kunjungan wisatawan, pajak hotel, dan pajak restoran, pendapatan pertama daerah
PENGARUH PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN DAN KEPUASAN PENGGUNA TERHADAP MINAT MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) MENGGUNAKAN SHOPEEPAY Siti Sainang; Andri Waskita Aji
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.6317

Abstract

This study aims to examine the effect of perceived usefulness, perceived convenience and user satisfaction on interest in paying PBB using shopeepay. This research method uses quantitative description methods and primary data using questionnaires. The population in this study are Shopeepay users and are Land and Building Taxpayers of Sleman Regency with a sample of 100. and analyzed using smartPLS. The sampling technique used was convenience sampling technique. Data retrieval is done by distributing questionnaires in the form of a google form. The results of this smartPLS test result that perceived usefulness has a positive effect on interest in paying PBB using shopeepay. Easy perception also has a positive effect on interest in paying PBB using shopeepay. And user satisfaction has a positive effect on interest in paying PBB using shopeepay.
ANALISIS PERBEDAAN PENERIMAAN PENDAPATAN ASLI DAERAH (PAD), PAJAK HOTEL DAN PAJAK RESTORAN SEBELUM DAN PADA MASA PANDEMI COVID-19 DI KOTA YOGYAKARTA TAHUN 2020 Andri Waskita Aji; Della Intan Pratiwi
Jurnal Economica Vol. 10 No. 1 (2022): Jurnal Economica, April 2022
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.624 KB) | DOI: 10.46750/economica.v10i1.66

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan antara penerimaan Pendapatan Asli Daerah (PAD), Pajak Hotel, dan Pajak Restoran sebelum dan pada masa Pandemi Covid-19 di Kota Yogyakarta tahun 2020. Data dalam penelitian ini didapatkan dengan cara mengunduh laporan data dari Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Yogyakarta sehingga data dalam penelitian ini merupakan data sekunder. Analisis data dalam penelitian ini menggunakan bantuan dari program SPSS. Hasil penelitian ini menunjukan bahwa terdapat perbedaan yang signifikan pajak hotel dan pajak restoran sebelum dan pada masa pandemi covid-19 di Kota Yogyakarta tahun 2020. Kemudian untuk penerimaan Pendapatan Asli Daerah (PAD) tidak terdapat perbedaan yang signifikan sebelum dan pada masa pandemi Covid-19 di kota Yogyakarta tahun 2020.
Co-Authors Della Intan Pratiwi faujiah dwi astuti Rieshe Rieshe Siti Sainang