The purpose of this study is to determine the effect of profitability, capital intensity, and inventory intensity on the effective tax rate of LQ45 companies listed on the Indonesian Stock Exchange for the 2017-2018 period. The research method used purposive sampling with a total of 29 companies. The method of analysis of this research is using multiple linear regression. The results of this st…
Each regional work unit (SKPD) records accounting for economic transactions that occur on its part, so as to produce financial reports. The purpose of this study is to analyze the suitability of financial recording and reporting on the SKPD in Manggarai Regency, especially in the Regional Finance Agency with the Minister of Home Affairs Regulation No. 13 of 2006 and Government Regulation No. 71…
This research aims to evaluate the self-assessment tax collection system for individual taxpayers. The object of this research is KPP Pratama Ende as an agency that organizes DGT operational activities in the field of taxation in accordance with the policies stipulated based on the prevailing laws and regulations. Data collection techniques in this study were carried out by interview and docume…
This study aims to determine the compliance of land and building taxpayers based on the realization of land and building tax (PBB) revenue in the area of regional income in Ngada Regency. In this case the authors conducted research related to the level of taxpayer compliance, the compliance in question is how the taxpayers respond. Are taxpayers timely in reporting SPT and paying taxes, especia…
In carrying out its operational activities, PT Teratai always tries to increase its sales, because the increase in sales also increases the revenue for the company. One way to increase sales is that companies also use a credit sales system. The problems studied in this study are the functions related to the PT Teratai credit sales accounting system, documents and records used in the PT Teratai …
This study aims to measure the management and countermeasures carried out in managing liquidity and increasing profitability at the Sangosay Cooperative, Ngada Regency. The method used is quantitative methods, namely by using financial ratio analysis. The analysis used to measure the transaction ratio at the Sangosay Cooperative uses liquidity ratio analysis and profitability ratio analysis. Th…
The problem in this research is whether the preparation of the Operational Report at the Regional Financial Processing Agency of Manggarai Regency is in accordance with PSAP No. 12 concerning Operational Reports. This study aims to determine the suitability of the preparation of operational reports at the Regional Financial Processing Agency of Manggarai Regency. The results of this study are e…
As a result of the globalization of competition between companies becomes increasingly stringent. This makes companies increasingly demanded the need for the development of a new accounting system to meet the needs for better information. This study aims to describe the accounting information system and internal control in the cash sales and merchandise inventory system that is applied to the S…
This study aims to analyze the effect of profitability and disclosure of corporate social responsibility on tax aggressiveness in mining companies. The dependent variable in this study is tax aggressiveness as measured by the effective tax rate. While the independent variables in this study are profitability and disclosure of corporate social responsibility. The profitability variable is measur…
This research is based on the importance of land and building tax for state revenue. By looking at the size of the realization of the Land and Building Tax in an area, we can measure the level of effectiveness. As the aim of this research is to analyze and find out the effectiveness of the Collection of Land and Building Taxes conducted by the Malang City Revenue Service. To achieve the object…