Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak di Samsat Kota Bandung)

Population growth continues to increase every year, impacting the need for community mobilization so that users of transportation equipment increase. Along with the increasing amount of transportation, it is a trigger for increasing regional income, one of which is from motor vehicle taxes. Supposedly, taxpayers who did a payment on their motor vehicle tax will increase. However, compliance with payment of motor vehicle taxes has decreased in the West Java region. This suggests that the payment of vehicle taxes is still poorly respected. In this research, we are conducting explanatory research using quantitative methods. This study explores the causal relationship between E-SAMSAT application and sanctions imposition on motor vehicle tax compliance. We used a simple random sampling in the form of non probabilitiy as sampling technique. In this study, a questionnaire was utilized as a data collecting tool. Measuring respondents\u27 opinions using a 4-point Likert scale. According to the study\u27s findings, the better E-SAMSAT is implemented and the more stringent the tax penalties are, the more tax compliance will continue to increase. We can draw the conclusion that variable tax sanctions and variable E-SAMSAT implementation both have an effect on taxpayer compliance to some extent

THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companie

THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Acces

Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi)

This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE

This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity. &nbsp

Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Makassar I)

Penelitian ini bertujuan untuk menguji kemampuan pengetahuan perpajakan dan sanksi perpajakan dalam mempengaruhi kepatuhan wajib pajak kendaraan bermotor pada Samsat I Makassar. Untuk itu dipilih sampel sebanyak 60 orang. Data diperoleh melalui penyebaran kuesioner. Analisis regresi berganda digunakan dalam analisis data. Hasil uji terverifikasi menunjukkan bahwa kesadaran wajib pajak terhadap pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak

DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing

The Effect of Campus Environment towards the Learning Motivation

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environmen

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS KRISTEN MARANATHA BANDUNG

The aim of this research istodetermine the effectof financial rewards, labor market considerations, and work environment toward thestudent interest on career as an public accountanton accounting student of Maranatha Christian University. The population of this research iswhole of the accounting students of Maranatha Christian University. In this research i took 290 students as a population (the amount of the students i teached in even semester of 2015-2016 and odd semester of 2016-2017). The sample used in this research is 166 students. The methodused in this researchis explanatory research, and thesamplingmethodused wasjudgement sampling method. Research hypothesis testingusing T test, F test, andmultiple regression analysisusingSPSSversion20.0. The results of this research shows that rewards, labor market considerations, and work environment affect thestudent interest on career as an public accountanton accounting student. Thus, the hypothesis of this research is empirically supported

The Effect of the University Library on Students in the Accounting Program's Academic Success

The purpose of this study is to see how the University Library affects auditing students. The participants in this study are all of Maranatha Christian University's Auditing students. This study's sample consists of auditing students (students of 2015-2020). Explanatory research was used in this study, and purposive sampling was used as the sample strategy. For research hypothesis testing, SPSS version 20.0 is used. T tests, F tests, and multiple regression analysis are used. The findings of this study suggest that the University Library has an impact on a student's academic succes