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jaurino
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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EFEKTIVITAS PAJAK BUMI BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUBU RAYA jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was conducted at the Office of the Regional Tax and Retribution Management Agency (BPPRD), Kubu Raya Regency, West Kalimantan. research problems regarding the level of effectiveness, the level of PBB-P2 revenue contribution, the growth rate of PBB-P2 and PAD as well as the target and realization of Government PAD, the delivery system for SPPT PBB P2 to taxpayers, and the obstacles faced in efforts to increase PBB-P2 revenue in Kubu Raya Regency.The method used in this research is quantitative research methods. This research is a quantitative research with quantitative descriptive analysis techniques using the ratio of effectiveness and contribution. The data collection method used is the interview method and documentation method. The data studied were data on the target and realization of PBB-P2 revenue, data on the realization of local tax revenue and revenue from regional original revenue (PAD), and the results of interviews.The results showed that the level of effectiveness of PBB P2 revenue in 2013-2017 was quite effective with an average of 80.80%, the contribution rate of PBB P2 revenue to local tax results in 2013-2017 showed less results with an average value of 11.90 %, the contribution rate of PBB P2 revenue to Regional Original Revenue (PAD) in 2013-2017 shows very poor results with an average value of 2.01%. The obstacles to the Kubu Raya Government in optimizing PBB-P2 revenue are the lack of awareness from the public to pay PBB-P2, the existence of empty tax objects and subjects, and the far distance of taxpayers' places. Keywords: Effectiveness, PBB-P2, Regional Original Income.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN LABA (STUDI KASUS PADA PT. KAPUAS PERMATA MEDIFARMA PONTIANAK) Jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The purpose of the study was to determine whether credit sales, accounts receivable turnover and bad debts had a partial or simultaneous effect on operating profit. The research method uses quantitative methods, or statistical analysis with 36 samples obtained from the monthly financial statements of PT. Kapuas Permata Medifarma for three periods, from 2018 - 2020. The research variables used are the independent variables (Credit Sales, Accounts Receivable Turnover and Uncollectible Accounts) and the Dependent Variable (Operating Profit). Hypothesis testing using multiple linear regression with t test and F test and correlation test. The results showed that partially credit sales had a significant effect on operating profit, while the turnover of receivables and bad debts had no significant effect on operating income. Simultaneously credit sales, accounts receivable turnover and bad debts have an effect on operating profit. When viewed from the level of correlation that credit sales have a very strong relationship with profit, while the turnover of receivables and bad debts has a low relationship with profit. Keywords: Credit Sales, Accounts Receivable Turnover, Doubtful Accounts and operating profit
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