The purpose of this study was to analyze the factors that affect the level of financial disclosure of local government district and city in Banten province's.The views of representatives of the BPK opinion Banten Province. The population used in this research that the local government district or city in Banten province, the research sample of local government financial statements have been audited by local BPK, and then the BPK issued subsequently Inspection Report (LHP) as well as the opinion that LKPD. Sampling techniques using purposive sampling. Types of data used are secondary data, and hypothesis testing using multiple linear analysis. The results showed that the area of wealth, level of dependence, and the amount on education in each region negative significantly influence the level of local government financial statement disclosure, while the size of the area, the complexity of the area, and the expenditure area does not affect the level of local government financial statement disclosure.
This study aims to find out The Influence of Budget Planning, Quality of Human Resources and Budget Implementation Towards Budget Absorption in Local Government of Banten Province. The object of research include the manajer of planning, financial manager and the manager technical Account Officer, used Purposive sampling. Data analysis techniques is multiple regression used SPSS 20.
Penelitian ini bertujuan untuk menguji pengaruh agreresivitas pajak terhadap Corporate Social Responsibility (CSR). Variabel independen yang digunakan dalam penelitian ini adalah agresivitas pajak yang diukur menggunakan proksi effective tax rates. Variabel dependen dalam penelitian ini adalah CSR. Menggunakan variabel kontrol ROA dan leverage. Sampel terpilih menggunakan purpose sampling diperoleh 20 perusahaan manufaktur sektor industri dasar dan kimia periode 2013-2015. Metode pengumpulan data menggunakan konten analisis pengungkapan sosial dalam laporan tahunan perusahaan. Teknik analisis menggunakan regresi berganda. Hasil penelitian menunjukan agresivitas pajak berpengaruh signifikan positif terhadap CSR. Perusahaan yang memiliki tingkat agrsivitas pajak yang tinggi maka cenderung akan melakukan pengungkapan CSR lebih besar.
This research of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.
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