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Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Menggunakan Metode Mix Method (Pada Kantor Pelayanan Pajak Kendaraan Bermotor Samsat Kota Yogyakarta) Ramadhan, Rizki; Binawati, Enita
Kajian Ekonomi dan Bisnis Vol. 15 No. 1 (2020)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v15i1.67

Abstract

Tax is the main source of state revenues where the activity of countries such as national development funded by tax. National development funded is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers vehicles registered in samsat tax office of Yogyakarta. Besides spreading the questionares writer did an interview to the responden so that in this research writer use mix method. The research result indicates that awareness taxpayers have a positif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta and quality of services, and tax penalties have a negatif impact toward the compliance of taxpayers’ motor vehicles registered in samsat tax office of Yogyakarta.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta Putri Ardiyan, Novita; Binawati, Enita
Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v14i1.55

Abstract

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI LEMBAGA ZAKAT TERHADAP TINGKAT KEPERCAYAAN MUZAKKI (STUDI KASUS PADA LEMBAGA AMIL ZAKAT MASJID JOGOKARIYAN YOGYAKARTA) Rahayu, Septi Budi; Widodo, Sri; Binawati, Enita
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.801 KB) | DOI: 10.36067/jbis.v1i2.26

Abstract

This research was conducted to determine the transparency of zakat in the Jogokariyan Mosque in Yogyakarta. Zakat reporting is published in the Yogyakarta Jogokariyan Mosque bulletin, which is made periodically. This study aims to determine the effect of accountability and transparency of zakat institutions on the level of muzakki trust. This research is quantitative. The population taken in this study is the Jogokariyan Mosque of Yogyakarta worshipers. The sample in this study was muzakki at the Amil Zakat Institute of Jogokariyan Mosque in Yogyakarta, with 50 respondents. The type of data in this study uses primary data. Data were analyzed using validity, reliability, and multiple regression analysis. The results show that accountability and transparency have a significant effect on the level of trust in Muzakki.