Volume 7 No. 2, September 2008
http://hdl.handle.net/11617/836
2024-03-28T17:05:23ZPERANAN PENGETAHUAN PAJAK PADA KEPATUHAN WAJIB PAJAK
http://hdl.handle.net/11617/863
PERANAN PENGETAHUAN PAJAK PADA KEPATUHAN WAJIB PAJAK
Witono, Banu
This research aims first to know whether there is the influence of tax knowledge on
taxpayer compliance with tax fairness perceptions as intervening variables. The second
objective to know whether there is a difference in knowledge, perception of fairness and the
level of compliance among taxpayers and tax consultants. In this study, sampling was
conducted using purposive sampling. Taxpayers are sampled taxpayer or individual taxpayer
who is being handed tax return period in June 2007 between the dates 10-20 through counter
service TPT (Place of Integrated Services) in the tax office of Surakarta. While for the sample
is derived from several consultants Public Accounting Firm (KAP) which opened the service
tax consultant, in addition to the prospective consultants who are trained Tax Brevet also be
sampled. This study used Multiple Regression analysis tool. The results of this study indicate
that there are a significant influence tax knowledge and perception of tax fairness to the level
of tax compliance.
2008-09-01T00:00:00ZPENERAPAN SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK NON-AFILIASI DI JAKARTA
http://hdl.handle.net/11617/844
PENERAPAN SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK NON-AFILIASI DI JAKARTA
M. Ikbal A.
This research aims to analyze of implementation of quality control system (general
policy, personnel, audit management, inspection and review) at non-affiliated offices in
Jakarta. The research method is survey with 239 population of non-affiliated public accountant
offices in Jakarta. The sample’s are 71 non-affiliated and using simple random sampling with
the precision level of 10 percent. The data is gathered through questionnaire and interview.
Descriptive method is used to analyzing the data. The result indicated that the level of implementation
of quality control system of public accountant office at non-affiliated offices in
Jakarta is high
2008-09-01T00:00:00ZPERANAN CORPORATE SOCIAL RESPONSIBILITY DALAM NILAI PERUSAHAAN
http://hdl.handle.net/11617/843
PERANAN CORPORATE SOCIAL RESPONSIBILITY DALAM NILAI PERUSAHAAN
Gunawan, Barbara; Utami, Suharti Sri
The research conducts study and analysis of the influence of corporate social
responsibility on firm value with the percentage of management ownership and the type of
industry as moderating variables. The samples in this research comprise 131 componies which
are listed in Indonesian Stock Exchange during 2005 and 2006. The reasercher found data by
using purposive sampling method and tested the hypotheses by using Simple Regresson
Analysis and Moderated Regression Analysis (MRA). The result of this research are; First,
corporate social responsibility, the percentage of management ownership, the type of industry,
and variables that interact in this research have an implication to firm value simultaneously;
Second, corporate social responsibility has positive implication to firm value, and Third the
percentage of management ownership and the type of industry do not role as moderating
variables in relation between corporate social responsibility and firm value.
2008-09-01T00:00:00ZEFEKTIFITAS EVALUASI POTENSI PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH
http://hdl.handle.net/11617/842
EFEKTIFITAS EVALUASI POTENSI PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH
Suwarno, Agus Endro; Suhartiningsih
This study aims to determine the potential magnitude and local tax contribution to
the PAD and the effectiveness of tax collection system in Sukoharjo District. Analysis carried
out by calculating the trend equation to determine the potential local tax revenues over the
next three years, calculate the amount of local tax contribution to revenue during the fiscal
year 2003/2004-2007/2008, and calculate the effectiveness rate for each budget year. From the
analysis of the data can be seen that: First, Tax Sukoharjo regions in the potential to continue
to be extracted in order to increase local revenues, because the existence of local taxation revenues
can be local revenues have increased; Second, local tax revenue sources that contribute
significant of local revenues, and Third, in all areas of tax collection in the District Sukoharjo
been effective because of its effectiveness rate of more than 100 percent, but there are several
areas in tax collection is less effective because it has a level of effectiveness is less than 100 percent.
2008-09-01T00:00:00Z