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Analytics

Hardiningsih, Pancawati

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

This reserach aims to examine and analyze the effect of perceived behavioral control, financial condition, the condition ofits facilities and the organization climatic conditions on tax compliance manufacturing industry. The population in thisstudy is the Corporate Tax payers manufacturing industry in the territory of Salatiga STO. Sample selection method usedwas convinience sampling. The data analysis technique used is multiple regression linier analysis. Based on the results oftests performed can be found that the perception of behavioral control, financial condition, the condition of its facilitiesand the organization climatic conditions and a significant positive effect on tax compliance entities, either partially orsimultaneouslyKeywords: perceived behavioral control, financial condition, the condition of its facilities, the organizationclimaticconditions and compliance corporate tax payers

Wahjudi, Djoko; Himawan, Arief

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.

KRISTIANTO, DJOKO

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience

DJOKO KRISTIANTO, ERNAWATI &

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: The Various policy which is gone through  a government representing mirroring of Law No. 22 Year 1999 instructed development of to area can improve the area economics. In order to giving broader autonomy. To finance-related area especially area give by the introductions to be able to fill the source of existing fund as according to potency and each area situation so that later can improve the Original Earnings of Its Area for the sake of its own household defrayal. Keyword : Area Iease, PAD

Muslim, Much Aziz

Dinamik 2010 Universitas Stikubank

Sistim informasi spatial (GIS) sekarang sudah mulai digunakan pada berbagai bidang dengan tujuan untuk  memecahkan masalah yang ada. Tujuan utama dari sistem ini adalah untuk memanagemen data supaya lebih  efektif dalam mendukung pengambilan keputusan secara optimum. Dalam hal ini, Address-Based Information System (AIS) adalah suatu hal penting bagi pemerintahan / negara untuk menyediakan beberapa layanan yang berharga kepada masyarakat. Sebab system ini dapat menghubungkan antara layer data geospatial yang merupakan  dasar suatu wilayah dengan data geospatial yang dapat secara langsung menunjukkan suatu lokasi objek tertentu. Sehingga, AIS dapat menghemat waktu maupun biaya pada institusi dan pemerintah untuk menentukan dan mencari suatu data alamat yang ada. Hubungan antara peta digital dan database alamat yang saling berhubungan merupakan komponen yang utama dari AIS. Pekerjaan awal yang harus dipersiapkan adalah penomoran alamat dan identifikasi dari sebuah alamat. Penggunaan layer peta seperti bangunan, jalan, dan wilayah daratan serta data-data yang menghubungkan antara layer itu dengan alamat harus ditunjukkan didalam AIS. Address Base Information System sangat penting untuk pencarian keruangan (query) dan analisys keruangan (analysis spatial). Sebab sistem ini adalah berbasis Peta (map-based), dan dapat digunakan secara efektif di segala bidang, seperti menganalisa keadaan darurat, pencarian lokasi tertentu, penentuan pajak hak milik, penentuan jarak terpendek dan lain sebagainya. Dalam penulisan ini, disajikan tentang bagaimana mendisain dan mengimplementasi suatu Address Base Information System (AIS).