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All Journal Acman: Accounting and Management Journal
Anton Tirta Komara
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Pengaruh Self-Assessment System Terhadap Penerimaan Pajak Penghasilan Pasal 25 Wajib Pajak Orang Pribadi Pada Salah Satu Kantor Pelayanan Pajak Di Kota Bandung Rina Eytha Farida; Anton Tirta Komara; Jimmy Rusjiana; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.44

Abstract

The purpose of this study was to determine and test the relationship and extent of the influence of the Self Assessment System variable on Income Tax Article 25 Receipts of Individuals in one of the Primary Tax Service Offices in Bandung.The research method used is descriptive and verification research methods. Where research aims to analyze data by describing or describing the data that collect as it is without intending to make conclusions that apply to the public. The second method is the verification method, where research is used to test the truth of a hypothesis which is carried out through data collection in the field. In an effort to obtain data and information that will support this research, namely by collecting secondary data.Based on the research results, the correlation coefficient is 0.757 or 75.7%, meaning that there is a strong relationship between the variable (X) Self Assessment System and variable (Y) Income Tax Article 25 income for individuals. The results of the study show the results of a simple linear regression, namely the equation Y = 18.324 + 0.423x, this shows that the Self Assessment System has a positive effect on income tax article 25 for individuals. The results of the calculation of the significant test (t test) with a significant level of 0.05 obtained tcount greater than ttable (5.436 > 1.717), this means that H0 is rejected and Ha is accepted. Thus proving that there is a significant influence between the Self Assessment System on the receipt of Income Tax Article 25 for individuals. The magnitude of the influence of the Self Assessment System on the receipt of Income Tax Article 25 for individuals is shown from the calculation of the coefficient of determination which is 57.3%, while the remaining 42.7% is the influence of other factors or variables not examined by the author.
The Effect of Cost Accounting Information Systems on Operational Cost Control: Study at A Consulting Company in The City of Bandung Neulis Yeni; Anton Tirta Komara; Boy Suzanto; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.57

Abstract

The purpose of this study was to determine the Operational Cost Accounting Information System on Internal Control of Operating Costs and how much influence the Operational Cost Accounting Information System has on Internal Control of Operational Costs at a consulting firm in Bandung. The research method used is descriptive analysis, while the data collection technique is by distributing questionnaires to 30 respondents. This study uses the Pearson Moment correlation data analysis technique and the coefficient of determination analysis technique using Excel and SPSS 25 For Windows Software in its operations. The regression equation research results show the positive influence of the Operational Cost Accounting Information System on the Internal Control of Operational Costs. This study obtained the results from the regression analysis, namely Y = a + bX Y = 16.888 + 0.567X, which means that if the value of X = 0, then Y = 16.888. So if X changes one unit, it will affect Y by 0.567. Therefore, the Operational Cost, Accounting Information System, influences the Internal Control of Operational Costs by 35.9%, while other factors affect as much as the remaining 64.1%. Thus, the researchers concluded that the Operational Cost accounting information system influenced the Internal Control of Operational Costs Case Study at a Consulting Firm in Bandung City.
Co-Authors Boy Suzanto Jimmy Rusjiana Jimmy Rusjiana Lungguh Jatmika Neulis Yeni Rina Eytha Farida