Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi最新文献_第7页

Analisis Pembentukan Portofolio Optimal dengan Metode Stochastic Dominance dan Single Index Model Pada Saham Industri Real Estate and Property diBursa Efek Indonesia 在印尼证券交易所的股票市场上，她的投资组合模式是最优的

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/permana.v10i2.82

E. R. Ningrum, Yuni Utami

引用次数: 2

Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement 对金融稳定、业绩目标、资产周转率比率、审计委员会财务技能和财务报表利润率的影响

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/permana.v10i2.86

Mutiara Ayu Mindita Pratiya, Budi Susetyo, Abdulloh Mubarok

{"title":"Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement","authors":"Mutiara Ayu Mindita Pratiya, Budi Susetyo, Abdulloh Mubarok","doi":"10.24905/permana.v10i2.86","DOIUrl":"https://doi.org/10.24905/permana.v10i2.86","url":null,"abstract":"The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134500743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Pengaruh Pajak Tangguhan, Perencanaan Pajak dan Asset Perusahaan Terhadap Manajemen Laba Pada Perusahaan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017 2008年至2017年在印尼证券交易所上市的一家化学公司

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/permana.v10i2.81

D. Puspitasari, Sri Murdiati

{"title":"Pengaruh Pajak Tangguhan, Perencanaan Pajak dan Asset Perusahaan Terhadap Manajemen Laba Pada Perusahaan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017","authors":"D. Puspitasari, Sri Murdiati","doi":"10.24905/permana.v10i2.81","DOIUrl":"https://doi.org/10.24905/permana.v10i2.81","url":null,"abstract":"Objectives to be achieved in this research are: 1). To know the effect of tax deferred, tax planning and corporate assets together to earnings management at chemical company, 2). To determine the effect of deferred tax on earnings management at chemical companies, 3). To know the effect of tax planning on earnings management at chemical company, 4). To know the influence of company's asset to earnings management at chemical company. Data collection method used in this research is dentasiasi. While the data analysis and hypothesis test used are classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistic test), significant test of individual parameter (t test statistic), and Coefficient of Determination. Based on the calculation result there is significant influence of tax deferred, tax planning and company asset collectively to earnings management at chemical company proven from result of test of significant test of simultan parameter (statistic test F) got probability sig value equal to 0,022 <0,05. There is no significant partial tax effect on profit management in chemical companies as evidenced by the result of testing the significance of individual parameters (statistical test t) of deferred tax on earnings management obtained probability sig value of 0.904> 0.05. There is significant influence of tax planning partially to earnings management at chemical company proven from result of test of significant test of individual parameter (statistic test t) tax planning to earnings management got probability sig value equal to 0,013 <0,05. There is no significant influence of company asset partially to earnings management at chemical company proved from result of calculation of test of significant individual parameter (statistic test t) company asset to earnings management got probability sig value equal to 0,166 <0,05.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133442336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor 对机动车税计划的影响，对机动车名称的免税豁免，以及对机动车纳税人的税收社会化的影响

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/PERMANA.V10I2.78

Cinti Rahayu, Amirah

引用次数: 4

Pengaruh Norma Subjektif, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kabupaten Pemalang 其影响主观规范、纳税人意识、服务质量和税收对车管所遵守机动车辆税的影响

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/PERMANA.V10I2.80

Dhalifah Nur Rohmah, Yuniarti Herwinarni

{"title":"Pengaruh Norma Subjektif, Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kabupaten Pemalang","authors":"Dhalifah Nur Rohmah, Yuniarti Herwinarni","doi":"10.24905/PERMANA.V10I2.80","DOIUrl":"https://doi.org/10.24905/PERMANA.V10I2.80","url":null,"abstract":"This study aims to determine the Influence of Subjective Norms, Taxpayer Awareness, Service Quality and Tax Sanctions on Compliance of Motorized Taxpayers on SAMSAT Pemalang District. This study uses primary data obtained from respondents' answers to the questionnaires used in the study. Data analysis method uses Descriptive Statistics, Testing Instrument Research, Classical Assumption Test, Multiple Regression Analysis, Hypothesis Test and Determination Coefficient. Research results show that the F test of subjective norm variables, taxpayer awareness, service quality and tax sanctions affect simultaneously on motor vehicle taxpayer compliance in SAMSAT Pemalang District. Partially, the Subjective Norm variable does not significantly influence the Motor Vehicle Taxpayer Compliance variable, the variable of Taxpayer Awareness has a significant influence on Motor Vehicle Taxpayer Compliance, Service Quality variable has a significant effect on Motor Vehicle Taxpayer Compliance, Tax Sanction variable does not significantly influence Motor Vehicle Taxpayer Compliance.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114149053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Analisis Pengaruh Pelatihan, Bantuan Modal, dan Cara Pengelolaan Usaha Terhadap Pendapatan Usaha Mikro Kecil dan Menengah 分析培训、资本援助和企业管理对中小企业收入的影响

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/permana.v10i2.85

M. Amalia

引用次数: 3

Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten 它影响了县瓦纳萨里区(Wanasari street)土地税、市政住房和乡村和城市住房收入的成功接受、纳税人对罚金、社会pt和税收审查的影响

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2018-08-31 DOI: 10.24905/permana.v10i2.83

Ibnu Muttaqin, Eva Anggra

{"title":"Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten","authors":"Ibnu Muttaqin, Eva Anggra","doi":"10.24905/permana.v10i2.83","DOIUrl":"https://doi.org/10.24905/permana.v10i2.83","url":null,"abstract":"Ibnu Muttaqin 4314500030 Influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128231270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0