This study aims to determine the effect of tax knowledge, taxpayer awareness, and motor vehicle taxpayers sanction on compliance with motor vehicle taxpayers (PKB) in Aceh Province. The population in this study were motor vehicle taxpayers who were registered at samsat office in Aceh Province. The data used are primary data by distributing questionnaires with google form. The method for determining non-probability sampling with Accidental Sampling techniques. Based on the Slovin formula obtained a sample of 100 taxpayers. Data analysis method uses validity test, reliability test, classic assumption test, multiple linear regression analysis, hypothesis testing and determination test.The result of hypothesis testing indicates that tax knowledge has a positive effect on motor vehicle tax compliance. Taxpayers awareness has a positive effect on motor vehicle tax compliance. Motor vehicle taxpayers sanction has a positive effect on motor vehicle tax compliance. Adjusted R Square value (R2) is 0,521 or 52,1%. So R2 of 52,1% is influenced by the variables used in this study while the remaining 47,9% is influenced by variables outside the research, for example public service accountability, fiscal service, and SAMSAT drive thru system.
This study aims to examine the effect of fiscal stress (FS) on changes in social assistance expenditure budget (BBS) with legislature size (LS) as a moderator in local governments on the island of Sumatra. The sample used is 154 districts/cities with purposive sampling technique. Secondary data is taken from local government financial reports which have been audited by the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The analytical method used in this research is Moderated Regression Analysis. The results of this study prove that FS affects changes in BBS and LS has an effect on changes in BBS. However, the LS does not moderate the effect of fiscal stress on changes in BBS.Keywords: surplus/deficit, regional budget politics, stewardship theory, special autonomy, social assistance spending
The objective of this research is to determine the influence of blockholder ownership and asset tangibility toward debt policy on listed companies from the telecommunication sector at the Indonesian Stock yasihExchange (BEI) for the year 2008-2011. The research type used in this research is verificative research or hypothesis testing research. By using cencus method and unbalanced panel data, there are 5 firms observation fulfilling the population criteria. The data type used is secondary data gotten from the Indonesian Stock Exchange (BEI) website and Indonesian Capital Market Directory (ICMD). The classical assumption (Normality, Heteroskedastisitas, and Multicollinearity) is used to test the normality of data and multiple regression analysis was used to test the hypothesis.The result of this research show that blockholder ownership and asset tangibility influence toward debt policy on listed companies from the telecommunication sector at the Indonesian stock Exchange (BEI) for the year 2008-2011.
This study aims to determine whether there is an influence between ethics and religious levels on the quality of compilers of financial statements of the University of Muhammadiyah Aceh. Initial allegations, ethics, and the level of religiosity affect the quality of financial statement compilers. The subjects of this study were employees at the University of Muhammadiyah Aceh, both in the Rectorate and faculty. The source of data in this study is primary data, namely data that is not yet available in the scope of observation, but there must be researcher interaction with respondents (Juliandi 2014: 66). Meanwhile, the data collection technique used in this study was the technique of distributing questionnaires directly to respondents. The results of the research experiment showed that ethical variables have a significant positive effect on the quality of financial statement compilers, this is indicated by the significant probability value of moral variables of 0.024<0.05 meaning that ethical variables have a significant effect on the quality of financial statement compilers, while the variable level of religiosity, this hypothesis was rejected because according to the results of tests conducted by researchers, changes in the level of trust did not have a significant effect on the quality of financial statements. This is indicated by a significant probability value of 0.645> 0.05
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