PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN AKSESIBILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI DESA LAWANG URU KECAMATAN BANAMA TINGANG KABUPATEN PULANG PISAU

The purpose of this study was to determine the effect of the accountability report presentation, accessibility and system control systems on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The research method used is quantitative research methods. The population in this study were all RT, BPD, Village Heads and Lawang Uru community, Banama Tingang District, Pulang Pisau Regency as many as 17 respondents. Respondents in this study consisted of RT, BPD, Kaur, secretary and the Head of Lawang uru village, banama tingang district, home knife district as many as 17 respondents. The dependent variable of this study is accountability (Y). The independent variables include: accountability report presentation (X1) accessibility (X2) internal control system (X3) and accessibility accountability report presentation and internal control system (X4). For the data analysis method using multiple linear regression. The results of this study indicate that the accountability report presentation, accessibility, has a significant positive effect on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. whereas the internal control system and the effect of the accountability report presentation, accessibility and internal control system did not have a significant positive effect on the accountability of the Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The variable that has the highest t-count value is the variable in the accountability report presentation. This means that accountability is driven more by the presentation of accountability report

Analysis of Village Income and Over Budget Calculation (SiLPA) Against Village Expenditures (Empirical Study of Villages in Katingan Regency 2016 - 2017 Period)

The purpose of this study is to determine the effect of Village Income and SiLPA on Village Expenditure partially or simultaneously. Hypothesis testing in this study uses panel data regression analysis method with coefficient of determination test, f test, and t test. The results of this study indicate that the partial test results, Village Income has a significant positive effect. Simultaneous test results Village Income and Silpa together have a significant effect on Village Expenditure. In conclusion, from this coefficient is that the relative contribution given by the combination of Village Income and SiLPA variables to Village Expenditures is 100% while the remaining 0% is influenced by other variables not examined. While the partial test results show that Village Income has a significant positive effect on village expenditure and SiLPA has a significant negative effect on Village Expenditure

PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

This study aims to analyze the effect of tax justice, taxation systems, tax understanding, and tax sanctions on taxpayers' perceptions of tax evasion ethics on individual taxpayers of West Kotawaringin. The method used in this research is descriptive method and causality verification. This research was conducted by individual taxpayers of Kotawaringin Barat, totaling 100 samples. The statistical test used is the calculation of the Pearson correlation, validity test, reliability test, multiple regression analysis, hypothesis testing and using the SPSS 25.0 for windows applicatio

Pengaruh Capital Intensity Dan Institusional Ownership Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2019-2022)

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another