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Journal : Scientific Journal of Reflection : Economic, Accounting, Management and Business

PENGARUH SOSIALISASI DAN PENERAPAN E-FAKTUR TERHADAP TINGKAT PELAPORAN SPT MASA PPN Suwarno Suwarno
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.174

Abstract

The purpose in this research is to determine whether there is influence between socialization and implementation of e-invoices to the VAT return period level reporting on a taxable entrepreneur tax service office pratama Depok Cimanggis. the model used in this research is quantitative analysis research model. The data used are primary data by spread out questionnaires to the Taxable Entrepreneur contained in KPP Pratama Depok Cimanggis, the sampling technique using simple random sampling. Then the questionnaires were distributed to 94 respondents. Technical analysis of test data quality is test validity, reliability and classic assumption test and multiple linear regression test that is testing the coefficient of determination, t test and f. The results showed that the dissemination of e-invoices not have a significant impact on the level of reporting VAT return period, otherwise the implementation of e-invoicing positive and significant impact on the level of return period PPN. And reporting research results simultaneously (together) dissemination and application variables e-invoicing positive and significant impact on the level of reporting VAT return period
ANALISIS ASPEK FINANSIAL TERHADAP PERSISTENSI LABA Sudiatmoko Sudiatmoko; Syamsuri Syamsuri; Suwarno Suwarno
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.254

Abstract

This study aims to examine the effect of book tax difference, operating cash flow and debt levels on earnings persistence.This research was conducted on 69 Real Estate companies listed on the Indonesia Stock Exchange, using a purposive sampling method through predetermined criteria. The data obtained were 19 companies that were used as research samples with observations for five years in the period 2014-2018, so that the total observations used were 95 samples. The data used are secondary data, namely the annual real estate company's financial statements for the period 2014-2018. Data analysis methods used are the t test and F test. The results showed, based on the results of the t test, it was found that the book tax difference had no effect on earnings persistence, operating cash flow had a positive and significant effect on earnings persistence and the level of debt had a positive and significant effect on earnings persistence, and based on the results of the F test test it was found that the book tax difference, operating cash flow and debt levels simultaneously have a positive and significant effect on earnings persistence
Co-Authors Abdul Bari Azed Abdul Syani Afifah Ismail Agata Iwan Candra Aghid Cahya P. Agung Wendy Prasetyo Alia Rizki alwan kustono Amalia Putri Yulandi Andry Andry Angelita Puji Lestari Anita Damayantie Anita Perdana Anwar Haryono April Gunarto Arif Unwanullah Aris Aris Aris Hairmansis Ayu Setyowati BASUKI ARIANTO Bebas Widada Bramantyo, Rizki Yudha BUDI UTOMO Budi Winarno Chundakus H Damar Wibisono Darma Yulianti Purba Darwin Darwin Dedi Nursyamsi Derrick Derrick Dewi Utari Diah Khasanahwati Dini Siswani Mulia Dwi Prasetyo Dwifi Aprilia Karisma Eka Syofiana Eko Siswanto Fardhian Dwi Saputra Fauzie Nursandah Ferianto Ferianto Firda Divianatasya Giscka Brilien Purbasani Gunawan sihombing Handaru Indrian Adi Heri Wahyudiono Hindayati Mustafidah Hiroshi Masujima I Gusti Bagus Wiksuana Iin Purnamasari Ikhah Malikhah Imam Mustofa Iswandi Anas Ita Suryani ITSNATANI SALMA Itsuo Goto Kaniwa Berliani KAREL L. MANDAGIE Karma Iswasta Eka Lidwina Daru Andani M. Akhyar Melna Caintan Mila Savitri Muhammad Almi Hidayat Muhammad Erwan Syah MUHAMMAD YUSUF Murfiah Dewi Wulandari Nandi Kusmaryandi Niken Wijayanti Nur’Aini Purnamaningsih Odit Ferry Kurniadinata Pairul Syah Pipit Mugi Handayani prasetio dian fasesa Pudji Srianto PUTRI AYU ISTIFARI Qristin violinda Rahmad Rizki Rahmah Nurfitriani Ramadan Ramadan Ridaul Innayah Rini Hermanasari Risqifani Risqifani Roemintoyo Roemintoyo Rohana Rohana Romadhon Romadhon Saminuddin Saminuddin Saring Marsudi Sepia Melati Putri Sigid Nugroho Adhi Sigit Winarto Silvina Alvinnaja Siti Maemunah Siti Zumrotul Nikmah Sri Endah Wahyuningsih Sri Mulyati Sri Siswanti Sudiatmoko Sudiatmoko Sukatiman Sukatiman Sulik Anam Sutikno Sutikno Suwandi Suwandi Syahrul Fakhri Ramadhan Syamsuri Syamsuri Triyani Dewi Tumisem Tumisem Tutia Rahmi Tuwoso Tuwoso Wenny Savitri Widiatmaka . Winda Hastuti YULLIANIDA YULLIANIDA ZURIANA SIREGAR