Nurmala. 2021. Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Karawang. Tugas Akhir, Program Studi D3 Akuntansi Universitas Singaperbangsa Karawang. Pembimbing : (1) Kosasih. Penelitian ini bertujuan untuk mengetahui bagaimana efektivitas dan kontribusi pajak hotel dan pajak restoran terhadap pendapatan asli daerah pada tahun 2016-2020. Untuk mencapai tujuan tersebut teknik pengumpulan data penelitian yaitu observasi, wawancara dan dokumentasi. Penelitian ini menggunakan metode deskriptif dan metode kuantitatif, dan data yang digunakan dalam penelitian ini adalah data sekunder. Untuk mencapai tujuan tersebut.teknik analisis penelitian yaitu rasio efektivitas dan rasio kontribusi. Hail penelitian ini menunjukkan bahwa 1) efektivitas Pajak Hotel terdapat dalam kriteria Kurang, dan kontribusi yang diberikan Pajak Hotel dalam keadaan SangatKurang; 2) Efektivitas pajak restoran masuk dalam kriteria Sangat Efektif dan tingkat efektivitasnya dari tahun-ketahun selalu diatas 100%, sedangkan Kontribusi yang diberikan pajak restoran masih kurang dalam penerimaannya.
The Effect of Location and Facilities on Limasan Cafe Karawang CustomerSatisfaction. The problems of this study are (1) how big is the relationship between location andfacilities, (2) how big is the partial influence of location and facilities on customer satisfaction, (3)how big is the simultaneous influence of location and facilities on customer satisfaction.This research uses a descriptive, verification approach. Samples obtained were 343 respondentswho were consumers of Limasan Karawang cafes using incidental sampling techniques, dataanalysis used in this study was the validity test, reliability test, normality test, path analysis, andhypothesis testing.Based on the results of the study showed the criteria agreed on the location obtained an averageof 1319 and on the facilities obtained an average of 1272. While the Criteria agreed on customersatisfaction obtained an average of 1363. The results showed the location and facilities have astrong relationship, amounting to 0.773 . Location has a direct influence of 39.5% on customersatisfaction. As for the facility has a direct influence of 4% on customer satisfaction and bothindirect effects on customer satisfaction of 9.7%. So it can be explained that location variables aremore dominant in influencing customer satisfaction and Limasan Karawang cafes are advised topay more attention to facility variables for customer satisfaction convenience.
Penelitian ini dilakukan pada perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengatahui, menganalisis, dan menjelaskan dampak antara dua variabel yaitu inventory turnover dan current ratio terhadap return on assets. Metode dalam penelitian ini yaitu metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data dalam penelitian ini dianalisis dengan analisis regresi linier berganda dengan software SPSS 24 dan uji hipotesis menggunakan uji F dan uji T. Hasil penelitian menunjukan bahwasecara parsial inventory turnover tidak berpengaruh dan tidak signifikan terhadap return on assets, secara parsial current ratio berpengaruh signifikan terhadap return on assets, secara simultan inventory turnover dan current ratio berpengaruh terhadap return on assets pada perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini, perusahaan harus mampu menjaga dan meningkatkan laba serta memanfaatkan sumber daya yang dimiliki secara optimal.Kata Kunci: Inventory Turnover, Current Ratio, dan Return On Asset.
The phenomenon of fraud in the delivery of fraudulent financial statements sometimes still occurs in a company. Using the Beneish Model can detect fraudulent financial statements. This study aims to determne the percentage of companies including Manipulators, Non Manipulators, and Gray Company. The research.methodology used in this study is.quantitative. The data that researchers use are secondary data obtained from www.idx.co.id. The population used in this study are all mining companie listed on the Indonesia Stock Exchage in the period 2013-2017, with a sample of 15 companies. Data analysis using Beneish Model. The variables in this study are Days Sales.in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI) , Sales Growth Index (SGI) , and Total Accrual to Total Assets (TATA). The results showed that the percentage of manipulators companies was 6.6% in 2013, 0% in 2014, 13.3% in 2015, 6.6% in 2016, and 6.6% in 2017, non manipulators in 80% in 2013, 66.6% in 2014, 66.6% in 2015 53.3% in 2016, 46.6% in 2017, gray company 13.3% in 2013, 33.3% in 2014, 20% in 2015, 40% in 2016, 46.6% in 2017. Fenomena kecurangan dalam penyampaian laporan keuangan yang curang terkadang masih saja terjadi pada suatu perusahaan. Menggunakan Model Beneish dapat mendeteksi kecurangan laporan keuangan. Penelitian ini bertujuan untuk mengetahui persentase perusahaan yang meliputi Manipulator, Non Manipulator, dan Grey Company. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Data yang peneliti gunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017, dengan sampel sebanyak 15 perusahaan. Analisis data menggunakan Model Beneish. Variabel dalam penelitian ini adalah Days Sales.in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), dan Total Accrual to Total Assets (TATA). Hasil penelitian menunjukkan bahwa persentase perusahaan manipulator sebesar 6,6% pada tahun 2013, 0% pada tahun 2014, 13,3% pada tahun 2015, 6,6% pada tahun 2016, dan 6,6% pada tahun 2017, nonmanipulator sebesar 80% pada tahun 2013, 66,6% pada tahun 2014, 66,6 % pada 2015 53,3% pada 2016, 46,6% pada 2017, perusahaan abu-abu 13,3% pada 2013, 33,3% pada 2014, 20% pada 2015, 40% pada 2016, 46,6% pada 2017.
Several support programs have been issued by the Indonesian government to tackle the COVID-19 effects. These efforts were also geared towards overcoming the current economic problems, while sustaining public purchasing power. A typical instance includes the MSMEs tax deferral policy. Therefore, the purpose of this study is to provide a detailed information on the MSMEs tax deferral initiative by the Indonesian government during the COVID-19 pandemic. This activity was conducted online using Zoom, with the attendance of numerous business owners in Karawang regency. The form of these tax incentives encompassed income tax (PPh) Article 21 (DTP), final income tax, final PPh in certain labor-intensive sectors, exemption of income tax Article 22 on Import, reduction of income tax Article 25 installments and preliminary return of VAT (value-added tax). Based on this research, the public were well-informed on the MSMEs tax deferral provision, and were therefore encouraged to explore the inherent opportunities.
The purpose of analyzing the application of e-invoice in controlling tax credit input of PT. TT Metals Indonesia, the obstacles that occur and how to overcome the obstacles in the implementation of Electronic Tax Invoice in control in an effort to prevent the issuance of fictitious tax invoices. Researcher method uses qualitative research with descriptive analysis. The results of this study are that PT. TT Metals Indonesia Karawang in the percentage that before the occurrence of tax invoices in 2013 amounted to 0.92% while after the Tax Invoice in 2015 amounted to 0.05% shows that experiencing a decrease in losses due to input tax correction before and after the application of e-invoice. Constraints that arise during the application of the Electronic Tax Invoice are dependence on the system and internet network connection, the inadequate level of ability and negligence of the Taxable Entrepreneur and the Taxable Entrepreneur computer facility, while the alternative way to overcome the obstacles that arise during the application of the Electronic Tax Invoice is through an increase the quality of the information system network, and appeals to Taxable Entrepreneurs to update the computer.
AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis tentang Analisis Faktor-Faktor Yang Mempengaruhi Nasabah Dalam Pengambilan Keputusan Pinjaman KUR di PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Cikampek -Unit Juanda. Penelitian ini dilakukan dengan menggunakan metode deskriptif, yaitu mengumpulkan, menyajikan, menganalisis dan melakukan pengujian analisis faktor, serta membuat kesimpulan dan saran. Sampel di kumpulkan menggunakan Teknik Random Sampling dengan jumlah sampel 222 responden dan di olah menggunakan SPSS 22. Hasil penelitian menunjukan bahwa Berdasarkan hasil pengolahan pada analisis faktor terdapat sembilan faktor baru yang terbentuk yaitu Faktor Persfektif Pengunjung terdiri dari variabel
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