This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.
This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.
Smartphones are the most popular in use among the younger generation, with 81% of young people having their own phones. Smartphone technology, with its high functionality, certainly change the behavior of people, especially young adults as the frequent use of smartphones at this time. From the findings of young adult behavior change and the increasingly competitive issues between brands of smartphones, this research will identify the intentions of purchasing their smartphones. From the results of the above research can be concluded that the purchase of consumer influenced by brand image. The higher status of brand image, the more purchase intentions there are. The correlation between product knowledge and purchase intentions is known that consumer purchase intentions are influenced by the amount of product knowledge. Perceived of price as a moderator, from the statistical results can be concluded that when consumers buy better (high) on the suitability of prices to the products with higher brand image. Meanwhile, price conformity does not contribute to the correlation between product knowledge and buyer intentions.
The purpose of this study is to determine the level of accuracy of the determination of the object tax selling value (NJOP) of the earth to market value by the method of assessment sales ratio in Muara Satu subdistrict, Lhokseumawe City. The data used is quantitative data presented in the form of numbers of NJOP and Market Value. The used sample used is 30 data on purchasing and selling transactions. The analytical method used isdescriptive quantitative and data analysis using descriptive statistics, which used the asessment sales ratio test which includes measurement of central tendency, measurement of variability (COD and COV), and Study Ratio.based on the result of the analysis, it can be concluded whit that: a) assessments sales ratio from each village is still not in accordance with the assessment ratio set by the local goverment, which is a minimum of 80%. b) the results of the measurement of the central level of assessment tendency in the NJOP determination in th Muara Satu subdistrict area are not in the interval standard international assosiation of assessing officers (IAAO). c) NJOP variability measurements in muara satu subdistrict have been set at a different level of assessment.
<em>The purpose of this research was to analyze the influence of Thin Capitalization, Capital Intensity and Profitability to the Tax Avoidance either partially or simultaneously at manufacturing companies on the Indonesia Islamic Stock Index(ISSI) in the period 2013-2015. The data used in this research was a secondary data with 42 manufacturing companies used as the sample. The method of data analysis was Purposive sampling. The research data was accessed on </em><a href="http://www.idx.com"><em>www.idx.com</em></a><em> of each company. The technique in analyzing the relationship between the independent and dependent variables was multiple linear regression. The result indicated that Thin Capitalizatgeion, Capital Intensity, and Profitability influenced on to the Tax Avoidance</em>.
The level of forecasting measurement is very important in seeing the forecasting level of public service satisfaction, the concept of forecasting can capture the pattern of service data provided by PLN Kota Lhokseumawe to the community. Then the impact on public services that will come. so that PLN can provide the best service for the community. The pattern of least squares models capture the pattern of past data is then used to project the data come. Quality variables of services such as responsiveness include patience and attention to customers, speed of response regarding customer complaints, resolution of complaints faced by customers can be resolved. The results of the questionnaire on each of its variables of each month will be entered into the model Least Square. The value of questionnaires from 100 customers taken on average includes Reliability, 66.8 Emphaty, 57.2, Responsiveness, 65.5, Tangible, 65.5, Assurance 63.5 and a questionnaire for service satisfaction 58.8. Distribution of the questionnaire from the various areas of the city Lhokseumawe. Tests taken from the value of each month covering the month of January the data Actual (Y) = 66, Actual Data February 57, Actual Data March 65, Actual Data April 65 May 63 Data Actual, Actual Data June 58, Total Data Actual is 374. Value a 62.33 and b value is -0.3142 for forecasting in the following month Y1 = 63.90, Y2 = 63.276 and Y3 = 62.647. The results of this study are expected to make a reference to the PLN in making decisions on issues of public services. Then this study can measure the level of satisfaction with quality of services konsumsen granted PLN from each region.
This research was conducted to know the influence of volume of Murahabah accumulation toward profitability with non performing financing (NPF) as the moderation variable with study case at Public Islamic Banks in Indonesia from 2011-2015. The secondary data was used in this research taken from financial statements of Public Islamic Banks in 2011-2015. The method of data analysis was statistical descriptive, classical assumption test and hypothesis test. The result of hypothesis indicated that the volume of Murabahah influence positively to profitability represented by ROA. While the research result of second hypothesis indicated that non performing financing (NPF) moderated the relationship between volume of Murabahah with profitability and also NPF which became the independent variable.
Keywords:Control volume of murabahah, profitabilitas, and non performing financing.
This study aims to examine the problems and opportunities of satoimo taro cultivation at the Ummul Ayman Islamic boarding school, Pidie Jaya. This research is a qualitative descriptive study with primary data. The informants in this study were the leaders of the Ummul Ayman Islamic boarding school and students who were engaged in satoimo taro cultivation. The results showed that the problems in satoimo taro cultivation were caused by the inability of good management by the students, narrow product marketing space, lack of product reliability, lack of innovation and creativity, lack of cooperation, lack of government assistance. Meanwhile, in terms of opportunities, this plant has the potential to become an export commodity in China, the vast amount of vacant land within the Ummul Ayman Islamic Boarding School that is provided, as well as the specific time allocation for Islamic boarding school students to grow crops and do entrepreneurship.
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