Financial Literature Sharia Accounting at Amil Zakat Institution

The Amil Zakat Institution As Salaam of Papua Province is a non-structural institution capable of organising activities for collecting and utilising Zakat, Infaq, and Shadaqah in a strong and credible organisational manner. However, Amil Zakat Institution is currently experiencing limitations in its financial reporting, which is presented per PSAK 109 concerning Zakat Financial Reporting. For this reason, this financial literacy service plays a role in helping and increasing financial literacy skills based on accounting standards and laws and regulations. This financial literacy service is carried out by training on preparing financial reports according to PSAK 109 and having the service team prepare simple financial applications using the help of a modified Excel application and then providing ongoing assistance. The training was carried out for five months. The result is that the trainees can take part in the activities properly and 70% of the trainees can practice the material presented regarding the application and make financial reports according to PSAK 109 using simple financial applications independently.&nbsp

Dampak Kepemilikan NPWP, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Upaya Peningkatan Penerimaan Pajak

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaanpajak, dan penagihan pajak terhadap upaya penerimaan pajak. Responden dalam penelitian ini adalahpetugas pajak (fiskus) di KPP Pratama Jayapura. Jumlah pegawai pajak yang dijadikan sampelpenelitian ini adalah 76 pegawai pajak pada Kantor Pelayanan Pajak Pratama di Jayapura. Metodepenentuan sampel yang digunakan dalam penelitian ini adalah convenience sampling, sedangkanmetode pengolahan data yang digunakan adalah analisis regresi berganda. Hasil penelitianmenunjukkan bahwa Kepemilikan NPWP (X1), Pemeriksaan Pajak (X2) berpengaruh terhadap upayapeningkatan penerimaan pajak. Sedangkan variabel Penagihan (X3) tidak berpengaruh terhadapUpaya Peningkatan Pendapatan Paja

Influence of self-assessment system, taxation understanding, and discrimination toward ethics of tax evasion: A case in Papua Indonesia

The main principle of tax collection, as a manifestation of the obligation of citizens, is to help state finance and national development. All state income from taxes will be used to finance all public expenses, which means that it is used to improve the welfare of the people. As regulated in the provisions of Law Number 16 Year 2009 article 1 paragraph 1, all people who according to the law are included as taxpayers must pay taxes according to their obligations. Unfortunately, tax evasion has been a phenomenon that was committed to avoid taxes. Therefore, the public should be aware of the self-assessment system, understanding taxation, and discrimination regarding the ethics of tax evasion. The purpose of this study was to determine and analyze the effect of the self-assessment system, understanding taxation, and discrimination towards the ethics of tax evasion. The population in this study were all taxpayers in the Jayapura Primary Tax Office

Sistem Administrasi Perpajakan Modern Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengusaha Muda

This study aims to determine the effect of implementing a modern tax administration system and awareness of taxpayers on individual taxpayer compliance of young entrepreneurs in Jayapura City. The population of this study is individual taxpayers of young entrepreneurs in Jayapura City. The sampling technique used in this study was purposive sampling. The number of samples used is 69 samples. Source of data in this study is primary data, with data collection method using a questionnaire. The measurement scale used in the questionnaire is the Likert scale. Data analysis using multiple linear regression statistical tools with the help of statistical software SPSS 25. The research results obtained are that the application of a modern tax administration system and taxpayer awareness has a significant effect on individual taxpayer compliance of young entrepreneurs in Jayapura City

The Impact of Financial Ratios Towards Profit Changes

A Company will be interested in investors if its financial report is relevant and reliable. The relevance and reliable financial report can be reflected in the Asset Number and Liability Report on a Financial Position Statement (Balance Sheet). The success of a company can be measured by company ability, which is reflected in management performance. A company\u27s performance parameter that commonly used is profit change. Profit itself is important to the company since this will be decision basis for investors to invest in the company. Profit Change reflected in financial statements using fair value will bring benefits to market participants, as the financial statements itself reflects the real market value. This research aims to examine the influence of Current Ratio, Total Asset Turnover, Price Earnings Ratio, and Return on Asset, towards profit changes that based on fair value. Research problem discussed in this study was how CR, TATO, PER, and ROA influence profit changes of a property company, real estate, and building construction, in period 2013-2016. The study was based on fair value. The population was company property, real estate, and building construction, that have been listed in Indonesia Stock Exchange (ISE). It consisted of 63 companies. Through Purposive Sampling technique, 12 companies were selected to be examined. Data analysis was conducted through a multiple linear regression analysis. Results of multiple linear regression analysis showed that the CR, TATO, and PER had an influence towards Profit Changes, while ROA had no influence toward it

The intensity of stock selection: A case of young Papuan investors

The aim of the current study was to examine and to obtain empirical evidence of the behavior of individual investors in the stock investment decisions. It was quantitative research which applied sampling purposive technique for gaining data. The population of this study was individual investors in Jayapura who were actively investing in the Indonesia Stock Exchange. The results have shown that (1) Information quality systems have got significant positive influence towards the intensity of stock selection; (2) Return influences the intensity of stock selection; and (3) Education has no influence towards the intensity of stock selection

Pengaruh Sosialisasi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Kota Jayapura)

This study aims to analyze the effect of tax socialization and tax service quality on taxpayer compliance with tax knowledge as an intervening variable. Case study on individual taxpayers at KPP Pratama Papua, Jayapura City.This research was conducted at the KPP Pratama Papua office, in Jayapura City. Collecting data in this study using a questionnaire distributed to individual taxpayers registered at the KPP Pratama Jayapura City. The sampling technique used in this research is purposive sampling. The number of research samples taken were 99 respondents. The data analysis technique uses Partial Least Square (PLS) using Smart PLS 3.0 software.Based on the results of research using Smart PLS as a test tool, it shows that the tax socialization variable has a direct significant effect on tax knowledge. The variable of tax service quality has no direct significant effect on tax knowledge. The taxation socialization variable has no direct significant effect on taxpayer compliance. The variable of tax service quality has no direct significant effect on taxpayer compliance. Tax knowledge variable has a significant effect on taxpayer compliance. The variable knowledge of taxation can have an indirect effect on the socialization of taxation on taxpayer compliance. The variable of tax knowledge can have an indirect effect on the quality of tax services on taxpayer compliance