ABSTRAKWagini, Dara Andalas, Karona Cahya Susena; Penelitian ini bertujuan untuk melihat pengaruh pendapatan dan beban terhadap pajak dengan laba sebelum pajak sebagai variabel intervening. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan periode tahun 2010-2017. Metode pengujian data menggunakan analisis regresi linear berganda dengan uji t, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa pendapatan secara langsung berpengaruh negative dan tidak signifikan terhadap pajak, dengan pengaruh total -1.400 dan tingkat signifikansi 5,7%. Sedangkan secara tidak langsung, pendapatan memiliki pengaruh yang positif dan signifikan terhadap pajak melalui laba sebelum pajak sebagai variabel intervening, dengan pengaruh total 1.401 dan tingkat signifikansi 0,07%. Beban secara langsung memiliki pengaruh yang positif dan signifikan terhadap pajak, dengan pengaruh total 1.064 dengan tingkat signifikansi 3,6%. Sedangkan secara tidak langsung beban juga memiliki pengaruh yang positif dan signifikan terhadap pajak dengan laba sebelum pajak sebagai variabel intervening, dengan pengaruh total 1.401 dengan tingkat signifikansi 0,07%. Hasil analisis dapat disimpulkan bahwa laba sebelum pajak tepat digunakan sebagai variabel intervening untuk melihat pengaruh antara pendapatan, beban terhadap laba sebelum pajak karena dapat memberikan kontribusi pengaruh sebesar 94%.Artinya, pajak yang harus dibayarkan oleh PT. Bank Bengkulu dipengaruhi oleh tiga factor penting, yaitu pendapatan, beban dan laba sebelum pajak. ABSTRACT Wagini, Dara Andalas, Karona Cahya Susena;This study aims to look at the effect of income and burden on taxes with pre-tax profit as an intervening variable. The data used in this study is secondary data in the form of financial statements for the period 2010-2017. Data testing method uses multiple linear regression analysis with t test, F test, and test coefficient of determination. The results showed that income directly had a negative and not significant effect on taxes, with a total effect of -1.400 and a significance level of 5.7%. Whereas indirectly, income has a positive and significant effect on taxes through pre-tax profit as an intervening variable, with a total influence of 1,401 and a level of significance of 0.07%. Direct expenses have a positive and significant effect on taxes, with a total influence of 1,064 with a significance level of 3.6%. Whereas indirectly the burden also has a positive and significant effect on tax with pre-tax profit as an intervening variable, with a total influence of 1,401 with a significance level of 0.07%. The results of the analysis can be concluded that profit before tax is rightly used as an intervening variable to see the effect of income, expense on pre-tax profit because it can contribute influence by 94%. That is, the tax that must be paid by PT. Bank Bengkulu is influenced by three important factors, namely income, expenses and pre-tax profits. LATAR BELAKANGLaporan keuangan dapat menyajikan informasi tentang...
ABSTRAKYennita Asriyani dan Karona Cahya Susena; penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak Bumi dan Bangunan di Kecamatan Teluk Segara Kota Bengkulu. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen yang tersebar ke 91 pajak bumi dan bangunan pedesaan dan perkotaan, wajib pajak di kecamatan Teluk Segara. menganalisis data dalam penelitian ini menggunakan skala penilaian dan analisis skala likert. Hasil penelitian ini menunjukkan bahwa salah satu indikator, yaitu wajib pajak pengetahuan, memperoleh skor tertinggi adalah 367. Ini berarti bahwa indikator dapat mempengaruhi pembayar pajak ketaatan, tapi itu bukan faktor yang mampu membuat wajib pajak patuh membayar pajak tanah dan bangunan karena alasan kepentingan pribadi. Indikator yang memperoleh nilai terendah adalah 171 adalah tingkat pendapatan yang berarti itu tidak bisa mempengaruhi pembayar pajak ketaatan karena tingkat pajak bumi dan bangunan relatif murah dan dapat dicapai oleh mereka untuk membayar. ABSTRACT Yennita Asriyani dan Karona Cahya Susena;Land and building tax was one of taxes which was potentially to be explored as revenue source. Tax revenue was really determined from taxpayers obedience in running their responsibility in tax field. This researchwas aimed at explaining the effect of income rate, taxpayer knowledge, Service Quality, Taxpayers Awareness, and Tax Punishment in influencing tax payers obedience in paying rural and urbam land and building tax. The study was located at Teluk Segars district in Bengkulu city. The method used in this research was quantitative research, by using questionnaire as the instrument which was spread out to 91 rural and urban land and building tax, tax payers at Teluk Segara district. Data analyzing in this study used rating scale and likert scale analysis. The result of this research showed that one of indicators, namely taxpayers knowledge, gained the highest score is 367 . It meant that the indicator could influence taxpayers obedience, but it was not the factor that was able to make taxpayers obedient to pay land and building tax because of private interest reason. The indicator which gained the lowest score is 171 was income rate which meant it could not influence taxpayers obedience because land and building tax rate was relatively cheap and achievable by them to pay. PENDAHULUANMenurut Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011 tentang Perubahan kedua atas Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang pedoman pengelolaan keuangan daerah, Keuangan Daerah adalah semua hak dan kewajiban daerah dalam rangka penyelenggaraan pemerintahan daerah yang dapat dinilai dengan uang termasuk didalamnya segala bentuk kekayaan yang berhubungan dengan hak dan kewajiban. Sementara pengelolaan keuangan daerah adalah keseluruhan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggung jawaban, dan pengawasan keuangan daerah tersebut. Pemegang Kekuas...
Dunia Barusa, Inc. is a business institution engaged in Toyota car sales services, spare parts and periodic service. Service quality is an important factor in determining the success of this business. Services provided by Dunia Barusa, Inc., includes a comfortable waiting room with prayer rooms and toilets, responsiveness of service complaints, friendly and professional attention of employees, providing a complete and comprehensive service, using equipment and that is in accordance with standards, selling authentic Toyota spare parts and coupled with various promotional gifts for periodic service and purchase of spare parts. The steps of data collection are done by observing and distributing questionnaires from several criteria. The criteria were obtained through interviews and literature studies. The method used to measure service quality using Fuzzy Servqual. From the results of the calculation of customer expectations Defuzzyfikation can be known, the value of the highest expectations of customers to improve service quality at Dunia Barusa Inc. is in attribute X8, which is the timeliness of service provided with a value of 2.80 and the lowest value is attribute X12, which is the greeting given on arrival with a value of 1.97. The criteria that have the highest gap value are timeliness of the service provided. Accordingly, this criteria is a criteria that many customers complain and needs to have an improvement.
ABSTRAKKarona Cahya Susena, Suwarni, Joko Widianto; Tujuan penelitian ini adalah untuk mengetahui hubungan pemungutan pajak dengan self assesment system dengan tingkat kepatuhan wajib pajak di Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu. Metode analisis yang digunakan adalah Distribusi Rata-rata, Korelasi Spearman Rank dan Uji hipotesis. Berdasarkan hasil analisis yang telah dilakukan maka diketahui bahwa nilai rho (hitung) adalah 0,755 berada pada interval interprestasi korelasi 0,600-0,799, tingkat hubungan yang kuat. Artinya hubungan self assesment system dengan tingkat kepatuhan wajib pajak pada Kantor pelayanan pajak pratama Argamakmur Provinsi Bengkulu adalah kuat dan nilai rho (hitung) sebesar 0,755 > 0,364 rho (tabel) sehingga Ho ditolak dan Ha diterima, artinya ada hubungan yang signifikan antara self assesment system dengan tingkat kepatuhan wajib pajak pada ABSTRACT Karona Cahya Susena, Suwarni, Joko Widianto; The purpose of this study was to determine the relationship of tax collection with the self assessment system with the level of taxpayer compliance in the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu. The analytical methods used are Average Distribution, Spearman Rank Correlation and Hypothesis Testing. Based on the results of the analysis that has been done, it is known that the value of rho (count) is 0.755 in the interval of interpretation of the correlation of 0.600-0.799, a strong level of relationship. This means that the relationship between the self assessment system and the level of tax compliance at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu is strong and the value of rho (count) is 0.755> 0.364 rho (table) so that Ho is rejected and Ha is accepted, meaning that there is a significant relationship between the self assessment system with taxpayer compliance level at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu.
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