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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 8 Documents
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Search results for , issue "Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015" : 8 Documents clear
ANALISIS PENGARUH PEMAHAMAN KETENTUAN DAN PRESEPSI WAJIB PAJAK TENTANG PERATURAN PEMERINTAH NOMER 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MELAKSANAKAN KETENTUAN PADA WAJIB PAJAK PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KOTA YOGYAKARTA Yunitha Tri Kartika; Andri Waskita Aji
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the effect of the provisions of the understanding and perception of actors taxpayer Micro, Small and Medium Enterprises of the Government Regulation No. 46 of 2013 on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013 in the city of Yogyakarta. Sampling in this study using a convenience sampling and questionnaire survey method with the data collection. Respondents were sampled in this study are the individual taxpayers and corporate taxpayers in the city of Yogyakarta. Research data analysis using multiple linear regression with SPSS 17.0. Based on the results of the analysis conducted this study indicate that understanding the taxpayer on Government Regulation No. 46 of 2013 significantly influence taxpayer compliance in implementing the provisions of Government Regulation No. 46 of 2013. While variable taxpayer's perception of Government Regulation No. 46 of 2013 has no effect significantly on tax compliance in implementing the provisions of Government Regulation No. 46 of 2013. Keywords: provision understanding and perception of the taxpayer on government regulation number 46 of 2013.
PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DAN KINERJA AKUNTANSI (Studi Empiris pada Perusahaan Non-Keuangan yang Listing di BEI Tahun 2001-2012) Putri Meelyana Novitasari; Sri Suranta; Doddy Setiawan
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research is intended to provide evidence that there is a change in the performance of accounting and corporate restructuring after Chief Executive Officer (CEO) turnover. Accounting performance used earnings (ROA and ROE) and leverage. Restructure used the employees and total assets. The sample is a non-financial companies listed in BEI in 2001-2012. The study is also divided by origin CEO’s been inside and outside, as well as compare with industry trends. The sample used purposive sampling methode, and for testing used the T-test. Of all non - financial companies listed in BEI the period 2001-2012, there were 299 companies that did the CEO turnover. The samples can be used as much as 126 companies are divided into 77 companies turns inside and 49 outside the company turnover. The results of the research indicated that overall there is a changes in the accounting performance and corporate restructuring after CEO turnover. When viewed from the origin of the CEO, outside is better than inside. Keyword: CEO turnover, accounting performance, restructuring, inside and outside CEO.
PENGARUH RISIKO SISTEMATIS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Inggit Nugroho; Sukhemi Sukhemi
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research was to examine the effect of systematic risk and liquidity toward stock returns in companies listed on the Indonesia Stock Exchange in the period of 2012-2014 by using single index model. The population of this research was manufacturing company listed on the Indonesia Stock Exchange. The data used in this research were secondary data obtained from www.idx.co.id. The sample of the research was manufacturing companies listed on the Indonesia Stock Exchange. The sample was determined by purposive sampling method, thus obtained 33 companies. Systematic risk was measured by beta, while liquidity was measured by current ratio. The data were analyzed using classic assumption test, multiple regression, simultaneous regression and partial regression. Based on the result of multiple regression analysis with significance level of 5%, the result of this research showed that: the systematic risk (beta) showed negative significant effect on stock returns on companies listed on the Indonesia Stock Exchange, while liquidity had no effect on stock returns on companies listed on the Indonesia Stock Exchange. Keywords: systematic risk, beta, stocks, liquidity and stock returns.
PENGARUH PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP PELAKU UMKM SESUDAH PENERAPAN PP NO.46 TAHUN 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari ) Suyanto Suyanto; Diana Alim Kholifah
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample. This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye the F-test, koefisien determine R2, and T-test. Quality data test of validitas test and reliability test. The clasical assumption test of normaliy test, multicollinearity test, and heteroscedasticity test. The result showed the Comprehension and quality of services significant positive effect on the level of compliance of taxpayer. While tax penalties not significant effect on the level of compliance of taxpayer. And simultaneousulycomprehension, quality of service, and tax penaltiessignificant positive effect on the level of compliance of taxpayer. Results of determination (R2) that show the influence of the kepauhan 70.7% and the remaining 29.3% is influenced by other factors. Keywords: comprehension, quality of service, tax penalties, compliance
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK, DAN SENSUS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI YANG MEMILIKI USAHA Sochi Rusmawati; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study was conducted to verify the effect of understanding the taxpayer, tax penalties, and the national tax census of the personal tax compliance have a business. This study uses the dependent variable is the personal tax compliance have a business and independent variables that is an understanding of the taxpayer, tax penalties, and the national tax census. The sampling technique used was simple random sampling technique to 50 individual taxpayers who have a business located in Sinduadi, Mlati, Sleman. Data collection procedures by submitting the form of a direct question questionnaire and interviews with personal taxpayers who have a business. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the result indicate that the variable understanding of the taxpayer, tax penalties, and the national tax census proved significant simultaneous effect on tax compliance has a business person. Predictive ability of these three variables on tax compliance shows the independent variables can explain the variation in the dependent variable of 72.3% and the rest is explained by other variables. Keywords: understanding taxes, tax penalties, tax census and tax compliance
ANALISIS EFEKTIVITAS, EFISIENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANTUL TAHUN 2009-2014 Ryfal Yoduke; Sri Ayem
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The study was conducted in Bantul, for research purposesprovides an overview of (1) the effectiveness of the tax year dearah to PAD2009-2014; (2) efficiency at local levies to PAD 2009-2014; (3)Local Tax contribution to PAD for 2009-2014;(4) contribution levies Area to PAD 2009-2014.The nature of the research include descriptive, population is the report Bantul year's actual revenue and budget realization report service producer Retribution 2009-2014, also at the same till. Method Data collection is a method of secondary data, as well as techniques to analyze the data using the ratio of effectiveness, efficiency ratio, and the ratio of contribution. The study found that the level of effectiveness of the Local Tax 2009, 2011, 2012, 2013, 2014, very effective, and in 2010 effective. Level Retribution efficiency 2009-2014, entirely exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless; In 2010, 2011, 2014 moderate; 2012 and 2013 is quite good. Contributions Retribution 2009 at a very good level, 2010-2013 criteria is less,2014 is very less. Keywords: Effectiveness and Efficiency, Contributions, Local Taxes and Levies, PAD
ANALISIS PERSEPSI BMT PENGGUNA TERHADAP KUALITAS JASA PELAYANAN PPOB ABSINDO Azfa Mutiara Ahmad Pabulo
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research is to study the differences in expectations of service quality in the use of BMT PPOB ABSINDO by users in Yogyakarta . The research instrument is a questionnaire to the user BMT PPOB ABSINDO which includes the dimensions of service quality in general (servqual / service quality) is a system PPOB ABSINDO Payment Point to conduct payment transactions of electricity , telephon , pulses and flight tickets and train tickets in BMT users . The sample was 30 users PPOB ABSINDO BMT in Yogyakarta . Hypothesis testing is done by using gap analysis , paired sample t test , t test , and Cartesian diagram . The results of the analysis of the study found a negative gap between expectations and the reality of the quality of services PPOB ABSINDO system. The differences between expectation and reality of the quality of services that include the dimensions of service quality in general about PPOB ABSINDO described in 22 (twenty two ) perceived quality services aimed at users of PPOB ABSINDO BMT. Keywords : Quality of services , PPOB ABSINDO , Cartesian diagram
ANALISIS RETURN ON ASSET (ROA), ECONOMIC VALUE ADDEAD (EVA) DAN MARKET VALUE ADDEAD (MVA) TERHADAP KINERJA KEUANGAN PERUSAHAAN PT. PERKEBUNAN NUSANTARA III (Persero) Budi Gunawan; Teguh Erawati
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine the financial performance. Plantation Nusantara III (Persero) in the period 2009 to 2012 based on ReturnOn Assets (ROA), Economic Value Addead (EVA) and Market Value Addead (MVA) this study used purposive sampling. sample in this study is PT. Plantation Nusantara III (Persero) and objects in this study are already consolidated financial statements from 2009 to 2012 based on the results of this study indicate financial performance Return on assets is positive, Economic Value Addead is positive despite a four-period only happened one time period that negative values that occurred in the period of 2012 and Market Value Addead is positive. Keywords: financial performance, Retrun On Assets (ROA), Economic Value Addead (EVA) and Market Value Addaed (MVA).

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