Abstrak: Pajak bumi dan bangunan atau PBB merupakan salah satu sumber penghasilan negara, yang sangat berguna untuk menyokong pembangunan sarana dan prasarana umum,dengan tujuan untuk meningkatkan kesejahteraan masyarakat. Namun tingkat kepatuhan masyarakat untuk membayar pajak bumi dan bangunan masih tergolong rendah, hal ini dipengaruhi karena kurangnya pengetahuan terhadap pajak dan didukung kurangnya sikap dan kesadaran masayarakat sebagai wajib pajak. Maka tujuan dari penelitian ini untuk mengenali akibat kurangnya pengetahuan tentang pajak, sikap, serta kesadaran masyarakat terhadap kepatuhan wajib pajak untuk membayar pajak bumi dan bangunan di Kelurahan Bence, Kecamatan Garum, Kabupaten Blitar. Pada penelitian ini menggunakan pendekatan kuantitatif dengan model penelitian deskriptif. Adapun data yang digunakan yaitu sumber data primer dengan sampel peneltiain sebanyak 86 responden. Sedangkan untuk teknik pengambilan data yaitu dengan menyebar kuesioner. Untuk teknik pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastistas, uji autokorelasi, dan uji regresi linier berganda (uji-t dan uji-F). Hasil penelitian menyimpukan bahwa pengetahuan pajak, sikap, serta kesadaran masyarakat berpengaruh positif dan signifikan terhadap kepatuhan masyarakat saat membayar pajak bumi dan bangunan di Kelurahan Bence. Kata Kunci: Pajak Bumi dan Bangunan; Pengetahuan Pajak; Sikap; Kesadaran Wajib Pajak; Kepatuhan Wajib Pajak. Abstract: Land and building tax or PBB is one of the sources of state income, which is very useful to support the development of public facilities and infrastructure, to improve people's welfare. However, the level of public compliance to pay land and building taxes is still relatively low, this is influenced by a lack of knowledge of taxes and supported by a lack of attitude and awareness of the community as taxpayers. So the purpose of this study is to identify the consequences of lack of tax knowledge, attitudes, and public awareness of taxpayer compliance to pay land and building taxes in Bence Village, Garum District, Blitar Regency. This research uses a quantitative approach with a descriptive research model. The data used are primary data sources with a sample of 86 respondents. As for the data collection technique, namely by distributing questionnaires. For data processing techniques using SPSS 26 for validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test (t-test and F-test). The results of the study conclude that tax knowledge, attitudes, and public awareness have a positive and significant impact on community compliance when paying land and building taxes in Bence Village. Keywords: Land and Building Tax; Tax Knowledge; Attitude; Taxpayer Awareness; Taxpayer Compliance.
This study aims to examine the effect of firm size, capital intensity and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This research is a quantitative research that uses the associative type with a secondary method in the form of data on the annual financial statements of mining companies with sampling through www.idx.co.id . The sampling technique used purposive sampling method, so that obtained a sample of 132 data. This research is multiple linear regression analysis using SPSS. The result show that the first hypothesis is that firm size has no effect in tax avoidance. The second hypothesis is that capital intensity has no effect in tax avoidance. The third hypothesis is that sales growth has an effect on tax avoidance. Then, simultaneously firm size capital intensity and sales growth have on effect on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020.
The rating of sukuk becomes the reflection of the capital markets' activities. The better rating of sukuk, the more investor’s interested to purchase a sukuk. This study aimed at explaining the effects of leverage, liquidity, and profitability towards the rating of sukuk. The technique of data analysis employed was ordinal logistic regression. The research result revealed that the leverage and liquidity affected the sukuk. Meanwhile, the profitability did not affect the rating of sukuk. The test result simultaneously showed that the leverage variable and liquidity affected the sukuk rating. On the other hand, the result of a pseudo test of R-square showed the impact of leverage and liquidity towards sukuk rating was as big as 100%. Overall, the research result in this study supported the previous research which discovered the impacts of leverage and liquidity variables towards the rating of sukuk.
Penelitian ini bertujuan untuk mengetahui kesiapan UMKM Mugi Barokah dalam menerapkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Jika dilihat dari pendapatan yang masih tercatat sangat minim, UMKM Batik Mugi Barokah mengalami perkembangan yang cukup signifikan. ini tidak luput dari kurangnya kesadaran akan pentingnya catatan laporan keuangan. Padahal catatan laporan keuangan merupakan komponen penting yang menggambarkan kondisi perusahaan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data primer yang digunakan dalam penelitian ini diperoleh dari informasi mengenai catatan keuangan yang berkenaan kesiapan UMKM mengimplementasikan SAK EMKM . Dalam penelitian ini sumber data diperoleh dari wawancara dengan 3 informan pelaku UMKM Mugi Barokah dengan jabatan pemilik, sekretaris dan bagian penjualan. Dan dokumentasi berkenaan dengan catatan laporan keuangan serta bukti dokumentasi yang lain yang dimiliki UMKM Mugi Barokah. Teknik analisis data menggunakan metode miles dan hubermen yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dan uji keabsahan data menggunakan Triangulasi sumber yang di peroleh dari tiga sumber yang berbeda. Hasil penelitian menunjukkan bahwa UMKM Batik Mugi Barokah belum siap melaksanakan SAK EMKM secara review dan tidak terpenuhinya aspek kesiapan SAK EMKM yaitu UMKM belum memahami SAK EMKM, tidak melakukan pembukuan sesuai SAK UMKM dan juga tidak mempunyai pegawai bagian pembukuan.Kata Kunci: Kesiapan;SAK UMKM;UMKM ABSTRAKThis study aims to determine the readiness of Mugi Barokah SMEs in implementing Micro, Small and Medium Entity Financial Accounting Standards. If seen from the income that is still recorded as very minimal, Batik Mugi Barokah UMKM has experienced quite significant development. This cannot be separated from the lack of awareness of the importance of financial report records. Even though the financial statement notes are an important component that describes the condition of the company. This study uses a qualitative method with a descriptive approach. The primary data used in this study was obtained from information regarding financial records relating to the readiness of MSMEs to implement SAK EMKM. In this study, data sources were obtained from interviews with 3 informants from MSMEs Mugi Barokah with the positions of owner, secretary and sales department and documentation regarding report notes financial and other documentary evidence owned by UMKM Mugi Barokah. The data analysis technique used is the Miles and Huberman method, namely data reduction, data presentation, and conclusion. Testing the validity of the data uses triangulation of sources obtained from three different sources. The results showed that Mugi Barokah UMKM was not ready to carry out SAK EMKM review and the SAK EMKM readiness aspects were not fulfilled, namely UMKM did not understand SAK EMKM, did not carry out bookkeeping according to SAK UMKM and also did not have bookkeeping staff.
This study aims to measure the financial performance of Pucangsimo Village based on the concept of measuring public sector performance Value For Money. The researcher uses a descriptive quantitative approach with the type of case study research to measure and analyze the measurement results in the Pucangsimo Village APBDes Realization Report 2017, 2018, 2019, 2020, and 2021 which are viewed from the economic, efficiency, and effectiveness aspects. The data used are secondary in the form of the APBDes Realization Report for 2017 to 2021 fiscal year and primary data in the form of observations and interviews. The data analysis technique uses the Miles and Huberman model, namely 1) Data Reduction, 2) Data Presentation, and 3) Conclusion Drawing. The results showed that the financial performance of Pucangsimo Village from 2017 to 2021 was in the economic category. In terms of efficiency, 2018 and 2019 showed efficient results while 2017, 2020, and 2021 showed inefficient results. In terms of effectiveness, 2017, 2018, and 2019 showed effective results, while 2020 and 2021 showed quite effective results. This study provides information related to the existence of inefficiencies in controlling spending so that it can be a consideration for Pucangsimo Village to suppress spending activities while increasing the village original income by exploring and developing village potential. Keywords: Financial Performance, Village Government, Value For Money
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