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All Journal SCAN Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Efektor JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Manajemen JAIM (Jurnal Abdi Masyarakat) Jurnal ABDINUS : Jurnal Pengabdian Nusantara CAHAYA AKTIVA Jurnal Pengabdian UNDIKMA Jurnal Abdimas Akademika International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Masyarakat As-salam INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Penelitian Pendidikan Indonesia

Subagyo, Subagyo

Fakultas Ekonomi Bisnis Universitas Nusantara PGRI Kediri

Author-ID : 685161

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN FINAL (PPH-FINAL) DI SEKTOR UMKM PADA KPP NGAWI Sulastri Andayani; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 2 (2018): SEPTEMBER 2018
Publisher : POLITEKNIK CAHAYA SURYA

The government's effort in increasing its largest income is from taxation, especially in the sector of Micro SmallMedium Enterprises (MSMEs). Government Regulation (PP) No. 46 of 2013 is about taxation on the perpetrators of MSME of 1% of gross turnover or turnover not exceeding 4.8billion. The purpose of this study is to determine the effectiveness and development of final income tax revenue on the sector of SMEs in the Office of Primary Tax Service in Ngawi City. Methods of data collection in this study is by documentation and literature study. While the data analysis method used is descriptive analysis. The results of the discussion show that (1) the Final Income Tax on Tax Receipts in the Tax Office Primary of Ngawi City in 2015 has a good development even though it has not reached the target that has been determined. (2) For 2016, the development of final income tax on tax receipts KPP Ngawi also experienced a good development or rise and can be quite good, although also not yet able to reach the target specified. (3) The effectiveness of Final Income Tax on MSME sector in KPP PratamaNgawi in 2015 is effective even though it has not reached the good or very effective category, whereas in 2016 the effectiveness that happened can be said is high or quite effective compared to the year 2015. Key Word : Effectiveness of Final Income Tax Receipts in MSMEs Sector at KPP PratamaNgawi.

Pengaruh Efisiensi Modal Kerja Terhadap Rentabilitas Perusahaan Primarasa Food Industry Kediri Pada Tahun 2013 -2017 Ika Nur Fitriani; Subagyo Subagyo; Mas Wibowo Andoko
CAHAYA AKTIVA Vol 9, No 1 (2019): MARET 2019
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v9i1.78

Working capital is used to conduct the company's operations. Working capital is defined as investments invested in current assets such as cash, securities, accounts receivable, inventory. in this research is taken two elements of variable working capital elements of X1 cash and X2 inventory turnover rate affecting variable Y is rentability. Cash is a tool of exchange and is also used as a measure in accounting, in the balance sheet, cash is a current asset in the sense of frequent change. Almost every transaction with outsiders always affects cash. While the receivable turnover rate is a number that shows how many times a company to bill on receivables in a certain period. Profitability is the company's ability to generate profits. The purpose of this study is to determine whether the cash ratio and receivable turnover rate affect the profitability of Primarasa Food Industry Kediri. The financial statements used in this study are income statement and balance sheet in 2013 up to 2017. Analyze techniques are used by using correlation analysis, multiple linear regression and t test. Regression test results that as described in this research, it can be said that empirically found that the cash ratio has a positive effect on corporate profitability means the higher the cash ratio achieved then increase the profitability of PT Primarasafood (SAWI). It can be proved by regression test result that sig value for influence of X1 (cash ratio) to Y (rentability) is 0,002 <0,05 and Thitung value 22.053> Ttabel 4,303 In this case it is clear that inventory turnover has no effect on the firm's profitability. In the results if the data using SPSS 16.0 for Windows above can be seen that the two independent variables simultaneously affect the dependent variable, where the table 4.5 F value counted 844,299 (F table = 9.55) and the significance level of 0.001 (sig α < 0.05). So generally it can be concluded that the independent variable cash and receivable turnover rate simultaneously affect the dependent variable that is the profitability of Primarasa Food Industry Kediri.Keywords: Working Capital (Cash & Receivable Turnover Rate), Profitability.

PENGARUH JUMLAH INDUSTRI TERHADAP P ENERIMAAN PAJAK REKLAME DI KABUPATEN KEDIRI TAHUN 2012-2016 Luluk Nur Hidayah; Subagyo Subagyo; Wibowo Andoko
CAHAYA AKTIVA Vol 8, No 1 (2018): MARET 2018
Publisher : POLITEKNIK CAHAYA SURYA

Pajak papan iklan merupakan salah satu sumber pendapatan pajak daerah yang potensial untuk Kabupaten Kediri. Ini terbukti pada tahun 2012-2016 pendapatan pajak iklan telah meningkat. Jumlah industri di Kabupaten Kediri juga meningkat setiap tahun. Persentase perkembangan jumlah industri meningkat dengan perkembangan pendapatan pajak reklame. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh jumlah industri di Kabupaten Kediri terhadap penerimaan pajak reklame. Objek penelitian ini adalah Badan Pusat Statistik dan Kantor Pendapatan Daerah Kabupaten Kediri. Sumber data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Data diperoleh dari studi literatur dan dokumentasi. Metode analisis data yang digunakan adalah analisis deskriptif, analisis korelasi, uji regresi linier dan uji t. Hasil penelitian ini adalah antara jumlah industri (X) dengan pendapatan pajak reklame (Y) memiliki hubungan yang sangat rendah. Hasil uji t menunjukkan bahwa tidak ada pengaruh yang signifikan antara jumlah industri dengan pajak iklan di Kabupaten Kediri tahun 2012-2016. Kata kunci: Jumlah Industri, Pajak Periklanan.

Co-Authors Alif Utama, Muh. Sandyoga Andrea Gideon Andrea Gideon Arizky Saputro Arthur Daniel Limantara D.Iwan Riswandi Daniel - Swanjaya Dewi Lestari DIAH AYU SEPTI FAUJI Dodi Kusuma Hadi Soejoko Dwi Budiadi E. Susy Suhendra Ellis Susmawati Ema Hakimah Eny Tiara Rahmawati GESTY ERNESTIVITA Gita Eliya Cahyani HERY PURNOMO Ika Nur Fitriani Iwan Harsono Jatmiko Wahyu Nugroho Luluk Nur Hidayah M. Anas Mas Wibowo Andoko Mas Wibowo Andoko Moch. Wahyu Widodo Mochamad Muchson Moh. Zuhri Fathoni Nindya Dana Charisma Nurin Eva Yanti Ragil Ayu Setyaningrum Rino Sardanto Rr. Forijati -, Rr. Forijati Rudi Hermanto Samari Samari Sigit Wisnu Setya Bhirawa Sri Aliami Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Sugiono Sulastri Andayani Tri Winarsih Tri Yuliani Tri Yuwono Vida Windita Putri Wahyu Suhardono Wahyuni Trisnaning Wibowo Andoko

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