28 research outputs found

    ANALISIS DAMPAK KESADARAN WAJIB PAJAK SANKSI PERPAJAKAN DAN PENGGUNAAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

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    The purpose of this study is to determine the impact of taxpayers' understanding and perceptions of tax laws on vehicle tax compliance. The survey was conducted at SAMSAT Batam Center office. The sample size of this survey is 100 respondents, using incremental sampling method. This survey is a quantitative survey. From the results of this study, we can see that knowing the TAIX law has a positive and significant impact on road tax payment compliance at SAMSAT Batam Center Office. This is seen from t count 5.185 > t table 1.189 and sig 0.399, which shows that taxpayer perceived effects sometimes have no significant impact on taxpayer compliance. This can be seen from the t-count value of 2.968 and the sig 0.004 <0> 0.05, which allows us to conclude that the use of e-Samsat has no positive impact on road tax compliance. Keywords : the impact of taxpayer awareness, tax santions, use of E-Samsat on motorvehcile taxpayer comlianceTujuan dari penelitian ini adalah untuk mengetahui pengaruh pemahaman dan persepsi wajib pajak terhadap peraturan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor. Survei dilakukan di kantor SAMSAT Batam Center. Besar sampel survei ini adalah 100 responden, dengan menggunakan metode sampling inkremental. Survei ini merupakan survei kuantitatif. Dari hasil penelitian ini dapat diketahui bahwa mengetahui undang-undang TAIX berpengaruh positif dan signifikan terhadap kepatuhan pembayaran pajak jalan di Kantor SAMSAT Batam Pusat. Hal ini terlihat dari t hitung 5,185 > t tabel 1,189 dan sig 0,399 yang menunjukkan bahwa persepsi wajib pajak terkadang tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Hal ini terlihat dari nilai t hitung sebesar 2,968 dan sig 0,004 < 0 > 0,05 sehingga dapat disimpulkan bahwa penggunaan e-Samsat tidak berdampak positif terhadap kepatuhan pajak jalan. Kata Kunci : Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Penggunaan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor &nbsp

    Dampak Cashless dan Cardless Society Bagi Kaum Milenial

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    This study aims to analyze the impact of a cashless and cardless society on millennials. This research is a qualitative social research using primary data. Problem identification is supported by the VostViewer tool. Data collection techniques include interviews, observation and reviewing cashless and cardless practices. Meanwhile, the data analysis technique used in this research is presenting data and drawing conclusions by looking at social realities related to the development of a cashless and cardless society. The results of this research are that there are many pros and cons to the cashless and cardless phenomenon, because some believe that this phenomenon brings more benefits, while others think otherwise. Apart from that, several reasons why millennials use cashless and cardless are to control expenses, avoid crime, make it easier to use E-Wallet and are incredibly practical. This indicates that the acceptance of a digital-based payment application can be analyzed through positive responses from the public, especially millennials

    Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak Pribadi di Kota Batam

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    The purpose of this study was to find out whether tax sanctions, taxpayer awareness and tax knowledge affect personal taxpayer compliance in the city of Batam. In this study, researchers used a questionnaire method. The population in this study is the number of taxpayers who report at KPP Pratama Batam Selatan. Using the Slovin formula, this study's sample represents 10 percent of the total population. This investigation utilises primary data. This study's data collection method was a questionnaire. This investigation employs the Statistical Package for the Social Sciences (SPSS) for data analysis. With a Tcount of 3.068 > Ttable of 1.98489 and a Sig. 0.003 0.05, tax sanctions on personal taxpayer compliance are obtained with a Tcount of 3.068 > Ttable of 1.98489. This indicates that Ha is approved and Ho is rejected. Therefore, it can be partially concluded that tax sanctions have a substantial impact on taxpayer compliance in the city of Batam. The Tcount value is 1.676 Ttable 1.98489, and the Sig. is 0.097 > 0.05, based on the research findings regarding taxpayer awareness of compliance. This indicates that Ho is recognised while Ha is not. Therefore, it can be partially concluded that taxpayer awareness has no significant effect on taxpayer compliance in Batam. Based on the research results of tax knowledge on taxpayer compliance, the Tcount value is 0.817 <Ttable 1.98489 and the Sig. 0.416 > 0.05. This means that Ho is accepted and Ha is rejected. So it can be concluded partially that tax knowledge has no significant effect on taxpayer compliance in the city of Batam. Based on the research results of tax sanctions, taxpayer awareness and knowledge of taxation on taxpayer compliance, the Fcount value is 23.074 > Ftable 2.7 and the value of Sig. of 0.000 <0.05. This means that Ho is rejected and Ha is accepted. So it can be concluded that simultaneously tax sanctions, taxpayer awareness and tax knowledge have a significant effect on taxpayer compliance in the city of Batam

    ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSIA “ KASIH SAYANG IBU-BATAMâ€

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    Artikel ini menganalisis bagaimana penerapan, efektivitas dan efisiensi Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batamâ€. Jenis dan pendekatan dalam penelitian ini deskriptif kualitatif dengan menggunakan data primer dan sekunder. Tehnik pengumpulan datanya dengan observasi yaitu wawancara dan dokumentasi serta studi kepustakaan. Tehnik analisis datanya menggunakan tehnik deskriptif dengan uji kredibilitas data menggunakan triangulasi. Tehnik pengambilan sampel dengan metode snowball. Variabel operasional pada penelitian ini meliputi: Sistem Informasi Akuntansi Penerimaan dan Sistem Informasi Akuntansi Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batamâ€. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam†sudah efektif dan efisien. Tetapi perlu disempurnakan lagi jaringan yang membentuk sistem informasi akuntansi pada RSIA “Kasih Sayang Ibu-Batam†dengan dilakukannya penambahan beberapa fungsi/ bagian di struktur organisasinya serta membentuk tim pengawasan internal (tim auditor) guna melakukan audit baik secara berkala maupun insidental untuk pencegahan, koreksi dan penanggulangan masalah perusahaan untuk menyempurnakan jaringan sistem dan meningkatkan pelayanan kesehatan terhadap masyarakat (customer) pada RSIA “Kasih Sayang Ibu-Batamâ€. Serta perlu diadakannya kebijakan penggunaan cek atas nama perusahaan client/ supplier yang bekerjasama dengan RSIA “Kasih Sayang Ibu-Batam†dalam transaksi baik penerimaan maupun pengeluaran kas yang bernilai besar selain pemindahbukuan supaya lebih aman sehingga penggunaan uang tunai untuk transaksi yang bernilai besar seharusnya ditiadakan untuk menghindari resiko perusahaan

    Analisis Efisiensi Biaya Persediaan Bahan Baku dan Biaya Produksi dengan Metode JIT pada PT An-Flex Perkasa Kota Batam

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    The purpose of this research is to acknowledge (1) the application of just in time method for PT An-Flex Perkasa, (2) the obstacles happened during the implementation of JIT method in PT An-Flex Perkasa industry, and (3) efficiency of raw material supply costs, production costs by using Just In Time (JIT) system at PT An-Flex Perkasa. This study was descriptive with quantitative approachment. The result of the study showed that (1) the application of the Just In Time method at PT An-Flex Perkasa is carried out by producing based on orders from customers, so that raw material purchases are made when needed to produce hydraulic hose, (2) The obstacle in applying the Just In Time method is that the company incurs a higher cost of ordering raw materials, (3) just in time method period 2015-2019 PT An-Flex Perkasa was more efficient to be used in applying raw materials cost with an efficiency amount of 0,00030% it means non efficient and while JIT method period 2015-2019 PT An-Flex Perkasa was more efficient to be used in applying production cost with an efficiency amount of 1,69% it means very efficient

    Pengaruh Leverage Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur

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    The purpose of this study is to ascertain how managerial ownership and leverage affect earnings management. In this study, the purposive sampling method was used for sampling. The perception variable received a t count value of in accordance with the findings of the hypothesis test 0.785 < t table 1.655, and Sig 0.437 > 0.05. The competency variable obtained a t count value of 2.173 > t table 1.655, and Sig 0.012 < 0.05, so it can be concluded that managerial ownership variables have a significant impact on earnings management. As a result, It can be said that the leverage variable has little to no effect on managing earnings. It is possible to conclude that managerial ownership and leverage both significantly affect earnings management because the calculated f value is 33.488 with a significance of 0.000, which means that the significant value is less than the probability value, which is 0.05 or 0.000 0.0

    GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL

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    Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship

    ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 102 PEMBIAYAAN MURABAHAH PADA BAITUL MAAL WATAMWIL NURUL ISLAM BATAM

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    This research was conducted at BMT Nurul Islam Batam with the title: Analysis of the Application of Financial Accounting Standards Statement 102 Murabaha Financing at Baitul Maal Watamwil Nurul Islam Batam. This study aims to determine the suitability of the application of murabaha accounting at BMT Nurul Islam Batam with the Financial Accounting Standards Statement 102 murabaha financing. This type of research uses a qualitative approach. The data collection method uses interviews and documentation, which compares the object of research with the concept of comparison To determine the appropriateness of murabaha accounting practices by BMT Nurul Islam Batam, the standard rules contained in PSAK No. 102 murabaha financing. The results of the study can be seen that the accounting treatment murabaha on BMT Nurul Islam Batam relating to recognition and measurement, presentation and disclosure has been prepared in accordance with PSAK No. 102 murabaha financing

    GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL

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    Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship

    Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan

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    Taxes are mandatory contributions for individuals or entities to the State that are coercive by law.  The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in paying income tax at KPP Pratama Batam Selatan.  The population in this study amounted to 353,894 people with a sample using the slovin formula totaling 100 respondents.  This study uses quantitative methods with data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing using SPSS 25. From the research that has been done, the results show that using the t test the variables of taxpayer knowledge and taxpayer awareness have a significant effect on compliance  taxpayers, while the variable tax sanctions have no significant effect on taxpayer compliance.  Then in the f test variable knowledge of taxpayers, awareness of taxpayers and tax sanctions simultaneously affect taxpayer compliance in paying income tax
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