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Media Riset Akuntansi, Auditing &Informasi
Published by Universitas Trisakti
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Core Subject : Economy,
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Articles 5 Documents
Search results for , issue " Vol 7, No 1 (2007): April" : 5 Documents clear
ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK DAN SURAT SETORAN PAJAKDENGAN PENERIMAAN PAJAK(STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH) Setiawan, Deddy Arief
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i1.971

Abstract

Taxes revenue is the main source domestic revenue because stale revenue from taxation sector is a great deal from side state budget as a whole which decanted in State Revenue and Expendi­ture Budget (APBN). The tax reform with the strategy in internal consolidation and canvassing was used by The Directorate General of Taxes (Direktorat Jenderal Pajak) to obtain faxes revenue. The goal of this research is to observe the number oftaxpayers and the number of tax payment slip that can influence the tax revenue. The basis of the theory is literature, tax regulation, opinion from researcher or who was expert in the field of taxation. Hypothesis test used The Correlation of Pearson Product Moment Analysis.. Recording to the research there is the relationship ffnearly between the number of taxpayer and the number of tax payment slip with the tax revenue.Keywords: Taxpayer, Tax Papent Slip, Tax Revenue
PENGARUH STRUKTUR KEUANGAN, STRUKTUR MODAL, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA Mukhatob, Akhmad
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i1.926

Abstract

This research attempts to validate financial factors such asfinancial structure, capital structure, and pmfitability and application of good corporate governance on influencing tax compliance on entries listed in Jakarta Stock Exchange over the period 2001-2005 The research also aims to show us how those factors influence tax compliance. This research focuses on selected entities researched by International Institute for Corporate Governance (IICG) based on purposive sampling meth­ods. This research provides description of the level of the tax compliance based on determined attributes and indicators of the entities dassffied by entities sector as well as their maforilyowner­ship. These estimations will describe which classifications are more comply with government regu­lation especially on tax laws. A Pearson correlation and a multiple regression model is used to estimate the influence offinancial factors and corporate governance on tax compliance byapplying 5% probability error. The results descriptively reveal that entities which concern in mining sector found as the most comply entffies on tax regulation. Based on majonly ownership, public ownership majority found as the worst tax compliance. By using Pearson Correlation analysis, this research showth at financial structure and capital structure influence insignificantly on tax compliance. Con­trary, profitability and good corporate governance influence significantly on tax compliance. Fur­thermore, regression model shows that independent variables regression coefficient, financial structure and cap talstnldureinsignilcantlydescnbedependentvariable, tax compliance. On the otherhand, independent variables regression coefficient, good corporate governance and profit- abiliy, significantly describe dependent variable, tax compliance except forfinancial strudure and capital structure.Keywords: financial structure, capital structure, good corporate governance, profitability tax compliance
PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI ,, Herman
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i1.972

Abstract

The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added tax collection.Keywords: Economic Growth, Gross Domestic Product, Income Tax, and Value Added Tax
ANALISIS PENGARUH EARNING, CASH FLOW, NILAI BUKU, DAN NILAI PASAR TERHADAP PERGERAKAN STOCK RETURN PADA SAHAM LQ-45 DI BURSA EFEK JAKARTA Hamzah, Muhammad Zilal
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i1.925

Abstract

The objective of this study is to know the relationships and significant effect between earning, cash flow, book value and market value toward stock return. The samples for this study consist of 26 companies that consistently exist in LQ-45 in Jakarta Stock Exchange.A multiple linear regressions is used to determine whether independent variable effect significantly. This study shows that earning and cash flow positive and significantly affect stock return. Book value is positive and insignificant affect stock return. Meanwhile, market value is significantly but negative relation with stock return. This study also find the low earning growth and high earning growth of firms affect to stock return. The finding of this study also suggest that more external various factors can be consider in influence stock return.Keywords: earning, cash low, book value, market value, stock return.
PENGUJIAN PECKING ORDER THEORY MENGGUNAKAN REGRESI DATA PANEL PADA INDUSTRI MAKANAN DAN MINUMAN Murdayanti, Yunika
Media Riset Akuntansi, Auditing & Informasi Vol 7, No 1 (2007): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v7i1.970

Abstract

The principal objective in this paper is to ascertain the extent to which Myers (1984) Pecking Order Theory (POT) of business financial appears to explain leverage amongst a pane! of 17 food and beverage companies, taken from Jakarta Stock Exchange during period 2003-2005. The analysis using Panel Data Regression and the research findings reported in the paperthat only profitability and growth significantly influence leverage using both OLS (Ordinary Least Square) and fixed effect. But with OLS, the result finding more significant than fixed effect and random effect. However, the findings also suggest the need for a modified POT that more fully reflects the spade cirazatances and nuances of food and beverage leverage especially when using between long term and short term debt. A full specification fora modified POTof leverage & food and beverage is proposed as a basis for further inquiry in the area.Keywords: pecking order theory, leverage, profitability, growth, size, age, asset

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