bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI DAERAH ISTIMEWA YOGYAKARTA
Authors: Nisa Ana Choirun , Aji Andri Waskita 
Published: July 2017

This research is aimed to know the influence of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance in the Special Region of Yogyakarta. This research uses purposive sampling and survey methods with questionnaires. Questionnaires distributions to 100 respondents. The respondents of this research are taxpayer sespecially business owners who are in the business districtand have stickers of Sensus Pajak Nasional. Data analysis was performed using multiple linear regression analysis with SPSS 19 for windows.

The results of this research indicated that perception of Sensus Pajak Nasional have a positive and significant influence on taxpayer's complience, knowledge of taxation laws tax awareness have a positive and significant influence on taxpayer's complience. The magnitude of
perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance to explain tax compliance is 83,3%, while the remaining 16,7% explained by other variables not examined in this research.

Keyword: the perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness, taxpayer's compliance
PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL
Authors: Chaeurnisak Uum Helmina , Suyanto Suyanto 
Published: July 2017

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent
variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis
technique used is multiple regression with SPSS 16.0 tools.

Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables.

Keywords: system of service tax, individual tax compliance, and self assessment system .
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011)
Authors: Haryati Winur , Ayem Sri 
Published: July 2017

This study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the company's food and beverages . The research data collection using polling , so the amount of data to be processed is the product of the number of samples with the company during the period of
observation period , which is 14 times the company 3 years , so that the resulting sample of 42 . Data analysis was performed using linear regression analysis using SPSS for windows 16. Simultaneous testing results show that the return on assets ( X1 ) , debt to equity ratio ( X2
) , and earnings per share ( X3 ) all positive and significant effect on firm value , while the partial test results show that of the three independent variables , namely , return on assets , debt to equity ratio , earnings per share and there are two variables are positive and significant effect on firm value is variable return on assets and earnings per share , while the
debt to equity ratio variable had no significant effect on firm value.

Keywords: Return on assets, debt to equity ratio, earnings per share
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers)
Authors: Fauzie Aji , Wardani Dewi Kusuma 
Published: July 2017

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a
questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0

Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance

Keywords : Modernization of the system of tax administration , tax compliance, tax administration
ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Gunawan Barbara , Hardyani Rizki Putri 
Published: July 2017

Tujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh
pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.

Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel
yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0.

Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif
signifikan terhadap return saham.

Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saham
PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011)
Authors: Mindra Sukma , Erawati Teguh 
Published: July 2017

This study discusses the value of the company and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2011. The purpose of this research is to determine whether the Earning Per Share (EPS), Company Size, Profitability and Leverage have an influence on company value.

This study was built with five hypotheses, namely (1) Earning Per Share (EPS) has a positive effect on company value. (2) Company size has a positive impact on company value. (3) Profitability has a positive effect on company value. (4) Leverage has a negative effect on company value.

The type of data in this study is secondary data. The samples in this study using purposive sampling method and method polled. Companies sampled as many as 45 of the 136
companies listed on the Indonesia Stock Exchange during the period 2009-2011. This research is quantitative, and statistical testing using multiple linear regression.

By using regression analysis, it can be seen that the variable Earning Per Share (EPS), Company Size, Profitability and Leverage simultaneously have a significant influence on firm value. Partial test results, Firm Size and Profitability positive and significant impact on company value. Earning Per Share (EPS) and Leverage has a negative and significant impact on company value.

Keywords: Earning Per Share (EPS), Company Size, Profitability, Leverage, Corporate Value.
PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)
Authors: Yulaikah Yulaikah , Ayem Sri 
Published: July 2017

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a
performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives.

Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations.

Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK
PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING LOAN, NET INTEREST MARGIN, OPERATIONAL EFFICIENCY RATIO, LIQUIDITY TO DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Bank Umum Swasta Nasional Berstatus Devisa yang Terdaftar di Bank Indonesia Periode 2009-2011)
Authors: Bahri Muhammad Faisal 
Published: July 2017

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Liquidity to Debt Ratio (LDR) terhadap kinerja perusahaan perbankan yang diproksikan dengan Return On Assets (ROA). Populasi penelitian ini adalah bank umum swasta nasional yang berstatus devisa yang terdaftar di Bank Indonesia periode 2009-2011. Terdapat 75 laporan keuangan dari 25 bank yang dapat dijadikan sampel penelitian selama tahun pengamatan. Hasil analisis menunjukan bahwa Net Interest Margin (NIM) berpengaruh positif terhadap Return On Assets (ROA) dan Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif secara signifikan terhadap Return On Assets (ROA), sedangkan Liquidity to Debt Ratio (LDR), Non-Performing Loan (NPL), dan Capital
Adequacy Ratio (CAR) tidak berpengaruh secara signifikan terhadap Return On Assets (ROA).

Kata Kunci : Rasio Keuangan, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Rasio biaya Operasional terhadap Pendapatan Operasional (BOPO), Liquidity to Debt Ratio (LDR), Return On Assets (ROA).
PENGARUH SOSIALISASI PEMERINTAH DAN KEPEMIMPINAN LURAH TERHADAP KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN SENDANGSARI, PAJANGAN, BANTUL, DAERAH ISTIMEWA YOGYAKARTA
Authors: Supriasto Felix 
Published: July 2017

This research was conducted to test the effect of a Government socialization variables and the leadership of the head of the tax paying public awareness of Earth and the buildings in the Sendangsari village, Pajangan, Bantul, Yogyakarta. This research use the dependent variable i.e. public awareness while the independent variable i.e. socializing the Government and the leadership of the head. The sampling technique used was purposive sampling. Purposive sampling technique (sample aims) is the technique of sampling conducted by taking samples and populations based on a certain criteria. Samples are only taken on the
territory of Sendangsari Village, Pajangan, Bantul, Yogyakarta. Data collection procedure using a questionnaire which was distributed for community taxpayers are filled by private persons. Analytical techniques used are multiple regression with SPSS 16.0 tools.

Based on the analysis of the data and the results of hypothesis testing on this research it can be concluded that the socialization of Government and the leadership of the head of influential positive significantly to the level of community awareness of paying taxes and the buildings, the ability of the regression equations in this research, to explain the magnitude of the variations that occur in variable 86.4%, 13.6% while explained by other variables not described by the researchers.

Key words: Socialization of the Government, the leadership of the head, and the awareness of paying taxes and building.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT
Authors: Utami Endang Sri 
Published: July 2017

Public accounting profession is a profession that is expected to put confidence as
parties can conduct an audit of the financial statements and may be responsible for the
opinion given. Of the public accounting profession, the public expects that assessment
independent and impartial to the information presented by management companies in the
financial statements. This research was conducted with the aim to obtain empirical evidence
whether the factors ofcompetence, independence, professionalism, integrity auditor effect on
audit quality. T-test results showed that the factors of competence, independence,
professionalism auditors effect on audit quality. While factors do not affect the integrity of the
auditors on audit quality. The coefficient of determination indicates that the factors of
competence, independence, professionalism, integrity of the auditor is able to explain the
quality of audits by 85 %, while the remaining 15%is explained by other variables that are
not used in this study.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN LOAN TO DEPOISIT RATIO TERHADAP PERUBAHAN LABA ( Studi Kasus Bank Konvensional Yang Terdaftar di BEI Periode 2009-2012)
Authors: Raifah Dita Nur , Erawati Teguh 
Published: July 2017

This study discusses the changes in earnings and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2012. The purpose of this study was to determine whether the Capital Adequacy Ratio (CAR) , Non- Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to Deposit Ratio (LDR) has an influence on incomen changes.

The type of data in this study is secondary . Sampling in this study using purposive sampling method . Companies that used a sample of 24 banking companies listed in Indonesia Stock Exchange during 2009-2012. This research is quantitative , and statistical tests use the
test multiple linear regression.

By using regression analysis , it can be seen that the Capital Adequacy Ratio (CA ) , Non Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to
Deposit Ratio (LDR) has a significant effect on earnings changes . Partial test results , the Capital Adequacy Ratio (CAR) has a positive and significant effect on earnings changes . Non Performing Loan (NPL) had no effect on earnings changes . Operating Expenses Operating Income does not affect the income changes . Loan to Deposit Ratio (LDR) has a positive and significant effect on earnings changes.

Keywords : Capital Adequacy Ratio (CAR) , Non-Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the loan to deposit ratio (LDR) , and Income Changes .
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KOTA MAGELANG
Authors: Budiantara Martinus , Nugraeni Nugraeni 
Published: July 2017

The purpose of this study was to test empirically and analyzes the factors that influence the performance of managerial work units (SKPD) Magelang city government. These factors include participation in budgeting, budget goal clarity and decentralized structure.
Management accountable local government, can not be separated from local government budgets. In preparing the budget, the government has implemented the participation of each unit of work in preparing the budget. The key to effective performance is the participation of subordinate plays an important role in achieving these objectives. Budget goal clarity illustrate the scope of the budget stated clearly and specifically, and understood by those responsible for their achievement. The existence of a clear budget targets will allow employees to draw up budgetary targets. Budget goal clarity will help employees to achieve the expected performance, which by knowing the budget target performance levels can be achieved. The more decentralized structure of government organizations in the region, the higher the head SKPD performance in running the financial management area. This led to research in the field of local government budgets, to be relevant and important. The study population was 26 Unit (SKPD) in the city of Magelang with a total sample of 75 people consisting of employees of accounting and budgeting. Data was collected by questionnaire and analyzed using multiple regression analysis. The result is that participation in budgeting, budget goal clarity and structure of decentralization affect the improvement of managerial performance SKPD either partially or simultaneously.

Keyword: participation in budgeting, budget goal clarity, decentralized structure, managerial performance
PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) DAN KINERJA AKUNTANSI (Studi Empiris pada Perusahaan Non-Keuangan yang Listing di BEI Tahun 2001-2012)
Authors: Novitasari Putri Meelyana , Suranta Sri , Setiawan Doddy 
Published: July 2017

The purpose of this research is intended to provide evidence that there is a change in the performance of accounting and corporate restructuring after Chief Executive Officer (CEO) turnover. Accounting performance used earnings (ROA and ROE) and leverage. Restructure used the employees and total assets. The sample is a non-financial companies listed in BEI in 2001-2012. The study is also divided by origin CEO’s been inside and outside, as well as compare with industry trends.
The sample used purposive sampling methode, and for testing used the T-test. Of all non - financial companies listed in BEI the period 2001-2012, there were 299 companies that did the CEO turnover. The samples can be used as much as 126 companies are divided into 77 companies turns inside and 49 outside the company turnover.
The results of the research indicated that overall there is a changes in the accounting performance and corporate restructuring after CEO turnover. When viewed from the origin of the CEO, outside is better than inside.

Keyword: CEO turnover, accounting performance, restructuring, inside and outside CEO.
TAX AMNESTY
Authors: Suyanto Suyanto , Intansari Pasca Putri Lopian Ayu , Endahjati Supeni 
Published: July 2017

This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is the perception Taxpayer positive effect on tax compliance. Based on test results, the obtained value of t arithmetic amounted to 3.244 higher than the t value is 1.6829 with a significance value of 0.002, thus Ha supported.

Keyword:
Tax Amnesty Program, Taxpayer’s Complience.
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI
Authors: Ayem Sri 
Published: July 2017

There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance, and the second aim was to test the possibility of investment opportunity set variable (IOS) play the role as a mediated variable between corporate governance structure and corporate performance. Previous researches done on the same topic had dominantly focused on direct relationship of corporate governance and corporate performance. So far, the results of those researches were not conclusive yet.
The banking corporations used as the sample were taken from the Indonesian Stock Exchange (Jakarta Stock Exchange) which were active during the period of 2005-2011. Among 27 corporations, there were only 20 that fulfilled the sample requirements. The data were collecting by using pooling method ( data panel ) within 147 investigations.
The test results substructure one that examines the effect of institutional ownership, public ownership and composition of the board of directors of the investment opportunity set, showing the ownership structure (institutional ownership and public) did not significantly influence the investment opportunity, while the composition of the board of commissioners statistically have an influence on the investment opportunity set , Based on testing substructure 2 which tested the effect of the structure of institutional ownership, structure of public ownership, the board and the investment opportunity set on firm performance indicate ownership variables Institutional has no significant effect on the performance of commercial banks Conventional loan portfolio on SMEs, while public ownership, the composition of the board of commissioners and the investment opportunity set has a significant influence on the company's performance.

Keyword: corporate governance structures, management ownership, Institutional ownership, board of director, investment opportunity set, corporate performances
PENGARUH PENERIMAAN RETRIBUSI DAN PENETAPAN TARIF OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNG KIDUL TAHUN 2013-2015
Authors: Sunarto Sunarto , Fatimah Reni Dyah Ayu Nur 
Published: July 2017

The purpose of this research is to determine the effect Admission and Determination of Rates Levy Heritage simultaneously and partially on the level of revenue. The population in this research is a report on actual revenues levies, tariffs sights and Local Revenue 2013-2015 period. The sampling technique used purposive sampling technique. The data in this research will be tested using statistical test, classic assumption test, and analyzed using multiple regression analysis.
The results showed that Levy Admission and Determination of Rates Heritage simultaneous positive effect on regional revenue. P-value was 0,000. This means shows that the p-value is smaller than a predetermined level of 5%. In t test, it was concluded that the Levies Revenue partially positive effect on regional revenue. Because it is known that p-value