<p><em>The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.</em></p><p><em> </em></p><p> </p>
<p class="Style15">Education was one of the way human increased their welfare. It's also power integrity which effected by emosion, ethics, trust and etc. In Framework of Development of Accounting Education Research which promulgated by the American Accounting(AAA), state that there were special research needs for accounting education. This research is evaluate the influence of emotional intelligenceto achievement learning accounting with self confidence as moderating variable.The research population were all of student accounting in Faculty Economic of Trisalai University. Samples were collected by used purposive sampling method, so acquired about 170 students. The research used regression analysis to analyse the data.. The result of research revealed that emotional intelligence and self confidence as modarating variable has no significant effect to achievement learning accounting.</p>
The performance of a business can be seen from the income statement. To be able to calculate the profit or loss of a business, the calculation of the cost of production (HPP) is crucial. An inaccurate HPP calculation will result in an inaccurate pricing as well. If it turns out that the price set is too high to be able to cover the cost of production which is too high, it can have an impact on sales volume where the business can be unable to compete in the market. The UMKM community under the guidance of Bina UMKM Indonesia or Indonesia Small And Medium Enterprises Development (ISMED) is currently having difficulty calculating HPP and preparing their financial reports due to their limited knowledge. This prompted the DIII Tax Accounting Study Program, Faculty of Economics and Business, Trisakti University, to work together with the ISMED community to organize a Community Service Program (PKM) by providing Training Results for Calculation of Cost of Production (HPP) and preparation of financial reports. The results of the PKM activities show: 1) there is an increase in knowledge about calculating HPP and preparing financial reports from the training participants; 2) ongoing training is needed so that the trainees are able to calculate HPP and prepare financial reports independently. Kinerja sebuah usaha dapat dilihat dari laporan laba rugi. Untuk dapat menghitung laba atau rugi sebuah usaha, penghitungan harga pokok produksi (HPP) merupakan hal yang krusial. Penghitungan HPP yang kurang tepat, akan berdampak pada penetapan harga yang kurang tepat juga. Jika ternyata harga yang ditetapkan terlalu tinggi untuk dapat menutup harga pokok produksi terlalu tinggi, bisa berdampak pada volume penjualan dimana usaha tersebut bisa saja kalah bersaing di pasaran. Komunitas UMKM yang berada dibawah binaan Bina UMKM Indonesia atau Indonesia Small And Medium Enterprises Development (ISMED) pada saat ini masih kesulitan dalam menghitung HPP dan Menyusun laporan keuangan mereka dikarenakan keterbatasan pengetahuan yang dimiliki. Hal ini mendorong Program Studi DIII Akuntansi Perpajakan, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, bekerja sama dengan komunitas ISMED untuk menyelenggarakan program Pengabdian Kepada Masyarakat (PKM) dengan memberikan Hasil pelatihan Perhitungan Harga Pokok Produksi (HPP) dan penyusunan laporan keuangan. Hasil kegiatan PKM menunjukkan: 1) adanya peningkatan pengetahuan tentang penghitungan HPP dan pembuatan laporan keuangan dari para peserta pelatihan; 2) dibutuhkan pelatihan berkelanjutan agar para peserta pelatihan mampu menghitung HPP dan Menyusun laporan keuangan secara mandiri.
This research aims to test the effect of information transparency, modernization of tax service technology, and tax sanctions against individual taxpayer compliance. Independent variables in this study are information transparency, modernization of tax service technology, and tax sanctions, while the dependent variable is individual taxpayer compliance. This research uses primary data by handing out questionnaires to the taxpayer. 380 questionnaires had been handed out to private taxpayers in KPP Pratama Jakarta Sunter, The method used in the research is convenience sampling. Data analytic used multiple regression analytics data. This study indicates that information transparency, modernization of tax service technology, and tax sanctions positively affect individual taxpayer compliance.
<p class="Style1"><em>This study aims to test and analyze: the influence of good corporate </em><em>governance on the profitability of the banking industri and the influence of loan to deposit ratio on the profitability of the banking industri in Indonesia. The research </em><em>sample used in the study were 13 banking industries that received the best assessment from the Indonesian Institute for Corporate Directorship (IICD) of the 30 companies listed on the Indonesia Stock Exchange (IDX) as the top 30 issuers with the highest </em><em>Corporate Governance (CG) scores in the 2012 period -2014. The sampling technique </em><em>uses purposive sampling method. Data analysis techniques include: descriptive </em><em>statistics; normality test; classical assumption test: multicollinearity and </em><em>heteroscedasticity; multiple regression test: test the coefficient of determination, F </em><em>test, and T test. The results of the study show that: for good corporate governance the </em><em>number of audit commissions and the number of directors has a significant positive </em><em>effect on the profitability of the banking industri; institutional ownership and the proportion of independent board of directors have no significant effect on the profitability of the banking industri; and the loan to deposit ratio has a significant negative effect on the profitability of the banking industri in Indonesia.</em></p>
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