1,154 research outputs found
Analisis Faktor-faktor yang Mempengaruhi Wajib Pajak Orang Pribadi dalam Memenuhi Kewajiban Membayar Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Singosari)
This study aims to analyze the factors that affect individual taxpayers in meeting their tax obligation. The independent variable in this study is the realization pay tax, service tax authorities, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system. While the dependent variable in this study is the willingness to pay taxes. This study used a nonprobability sampling technique using this type of sampling Incidental sampling. Primary data collection method with questionnaires and secondary data with documents in the collection. Respondents were sampled from the 50 respondents who constitute individual taxpayers and registered with the Tax Office Primary Singosari taxpayer classified as effective. Analysis of the research data using multiple linear regression analysis. Based on the analysis of this study showed that awareness of paying taxes to the value β1 = 0.180, the value of the service tax authorities β2 = 0.205, knowledge and understanding of tax laws with β3 = 0.296 and the value perception of the effectiveness of the tax system with the value of β4 = 0.261, respectively variables affect the willingness to pay taxes to the value of a = 1.542
Jurnalpelaksanaan Sanksi Administrasi Berdasarkan Pasal 19 Peraturan Daerah Kabupaten Tuban Nomor 04 Tahun 2011 Tentang Retribusi Pelayanan Pasar (Studi di Dinas Perekonomian dan Pariwisata Kabupaten Tuban)
SIDIMAS ADITIAATMAJA, Hukum Administrasi Negara, Fakultas Hukum Universitas Brawijaya, Pelaksanaan Sanksi Administrasi Berdasarkan Pasal 19 Peraturan Daerah Kabupaten Tuban Nomor 04 Tahun 2011 Tentang Retribusi Pelayanan Pasar (Studi di Dinas Perekonomian Dan Pariwisata Kabupaten Tuban). Tunggul Anshari SN., SH.MH., Lutfi Effendi, SH.MH.Retribusi daerah merupakan salah satu sumber pendapatan daerah. Salah satu bentuk nyata retribusi daerah ini adalah retribusi pelayanan pasar. Di Kabupaten Tuban, terdapat permasalahan dimana retribusi pelayanan pasar seringkali mengalami keterlambatan, sehingga wajib retribusi terkena sanksi administrasi. Pelaksanaan sanksi administrasi diatur dalam Pasal 19 Peraturan Daerah Kabupaten Tuban No. 04 Tahun 2011 tentang Retribusi Pelayanan Pasar. Penelitian ini mengungkap tentang pelaksanaan sanksi administrasi berdasarkan Pasal 19 Peraturan Daerah Kabupaten Tuban No. 04 Tahun 2011 tentang Retribusi Pelayanan Pasar, hambatan dan upaya penanggulangannya pelaksanaan sanksi administrasi berdasarkan Pasal 19 Peraturan Daerah Kabupaten Tuban No. 04 Tahun 2011 tentang Retribusi Pelayanan Pasar. Dalam penelitian ini, peneliti menggunakan pendekatan yuridis sosiologis. Lokasi penelitian adalah di Dinas Perekonomian dan Pariwisata sub Unit Pelaksana Teknis Dinas Pasar Daerah di Kabupaten Tuban. Untuk mengumpulkan data, peneliti menggunakan teknik wawancara untuk mendapatkan data primer serta studi pustaka serta penelusuran akses internet untuk data sekunder. Dalam menganalisis data, peneliti menggunakan metode deskriptif kualitatif. Dari hasil penelitian, dapat diketahui bahwa penetapan tarif retribusi pelayanan di pasar Kabupaten Tuban diukur berdasarkan tingkat pengguna jasa dan tarif retribusi, pemungutan pembayaran retribusi pelayanan dilaksanakan Dinas Perekonomian dan Pariwisata Kabupaten Tuban dan bekerjasama dengan Unit Pelaksana Dinas Pasar Kabupaten Tuban sebagai kolektor yang pemungutannya dilakukan oleh petugas UPTD. Jenis pelanggaran dalam retribusi adalah keterlambatan pedagang dalam membayar retribusi serta memindahkan izin berdagang kepada pedagang lain tanpa seizin UPTD. Sanksi dalam Pelangaaran retribusi pasar ini berdasarkan Pasal 19 yaitu berupa denda administrasi sebesar 2% setiap bulan dari retribusi yang terutang. Hambatan dalam pelaksanaan sanksi administrasi adalah: kurangnya kesadaran pedagang, kurang tertibnya pelaksanaan administrasi, dan perpindahan hak milik dari pedagang lama ke pedagang yang baru tanpa pemberitahuan kepada UPTD Pasar. Kemudian untuk mengatasi hal tersebut, dilakukan upaya: Meningkatkan kesadaran wajib retribusi, peningkatan kompetensi SDM aparatur, melakukan pendataan retribusi, monitoring dan pengawasan serta penagihan, koordinasi dan konsultasi, pemenuhan sarana mobilitas. Sedangkan saran yang bisa diberikan antara lain untuk pembuat Peraturan Daerah di Kabupaten Tuban, agar mengenai sanksi pada Pasal 19 Peraturan Daerah Nomor 04 Tahun 2011 tentang Retribusi Pasar lebih diperjelas dan dipertegas. Kemudian diperlukan pengawasan dalam hal retribusi untuk menghindari adanya pelanggaran di lapangan. Selain itu sosialisasi tentang retribusi pelayanan pasar juga perlu ditingkatkan
Analisis Perubahan Penghasilan Tidak Kena Pajak (Ptkp) terhadap Tingkat Pertumbuhan Jumlah Wajib Pajak Orang Pribadi dan Penerimaan Pajak Penghasilan (Studi pada Kpp Pratama Malang Selatan dan Kpp Pratama Banyuwangi Periode 2009–2013)
One of the efforts that had been made by Indonesia Taxation Authority in order to create fairness in term of the taxation of the personal tax income (WPOP) was the introduction of the non-taxable income (PTKP). This study aims to analyze the changes of the Ministry of Finance\u27s regulation Number PMK-162/PMK.011/2012 concerning the PTKP adjustment toward the growth of the number of the personal taxpayer (WPOP) and the income tax revenue (PPh) on KPP Pratama Malang Selatan and KPP Pratama Banyuwangi.This study used the descriptive qualitative approach. The data analysis on this study used the descriptive statistics, comparison analysis and trend analysis. The result of the analysis shows that the rate of growth of the number of taxpayers is not affected by the change of PTKP, the income tax revenue section 21 in KPP Pratama Malang is affected by the change of PTKP, in contrast in KPP Pratama Banyuwangi, the income tax revenue section 21 is not affected by change of PTKP. However the income tax revenue of the tax income 25/29 is not affected by change of PTKP in both KPP
Pengaruh Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode Tahun 2009-2011)
This research aims to determine the influence of investment decisions and funding decisions simultaneously and partially to firm value on property and real estate companies sector are listed on the Stock Exchange in the period of 2009-2011. In this research, the independent variables used are Total Assets Growth (X1), Current Assets to Total Assets (X2), Debt Ratio (X3), and Debt to Equity Ratio (X4). The dependent variable used is the Stock Price (Y) using the closing price indicator. Types of research used in this research is explanatory research using hypothesis testing. The data analysis used is the classical assumption test, descriptive statistics, and inferential statistical analysis (multiple linear regression analysis and analysis of the coefficient of determination) were performed using SPSS software for windows 16:00. The research results indicate first, that the results of the F-test (simultaneously) score Fhitung> Ftabel is 25,843 > 2,468 or sig. F (0,000) < α = 0,05 then the regression analysis model was significant, meaning that the value of the company can be affected by investment decisions and funding decisions. Secondly, that the t-test results (partially) shows all the independent variables (X1, X2, X3, and X4) has a significant influence on the dependent variable (Y). The coefficient of determination in this research is represented by an adjusted R2 of 0,503. It is means that 50,3% variable stock price will be affected by the independent variable, TAG (X1), CA/TA (X2), DR (X3), and DER (X4). While 49,7% the stock price variable will be influenced by other variables that are not discussed in this research
Pengaruh Perbedaan Suhu Terhadap Perkembangan Embrio, Daya Tetas Telur Dan Kecepatan Penyerapan Kuning Telur Ikan Black Ghost (Apteronotus Albifrons) Pada Skala Laboratorium
Black ghost is one of the prospective ornamental fish export commodities which have fish economic value. These fish prefer waters with range temperature of 26-28 0C. The method used was experimental laboratories with design used Randomized Design Complete with 4 (four) treatment temperature of 24, 26, 28 and 30 0C and 3 (three) replicated whose have been conducted on 19 March to 4 May 2012 at Research and Development Center Aquaculture Freshwater Ornamental Fish Depok, West Java. The results obtained which the longest embryonic development was the fastest time of the treatment temperature is 30 0C (55 hours 56 minutes). Hatching Rate (HR) is the highest percentage is 26 0C temperature treatment was 36%. The speed of absorption of the yolk of the fastest time was 30 0C temperature treatment (4 days 21 hours). The results of Hatching Rate showed that the spread of data obtained normal with a significant value 0,932 and homogeneous 0,848. ANOVA of the data can be seen that F calculated was 3,167 and F table was 4,07. Since F calculated <F table, then H0 is accepted. It means that water temperatures does not directly influence hatching rate black ghost fish larvae
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