Browsing by Author "Mulyati, Yati"

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    ANALYSIS OF THE EFFECT OF TAXPAYER AWARENESS LEVEL OF TAXPAYER COMPLIANCE IN PAYING THE PROPERTY TAX IN PAKISJAYA, WEST JAVA, INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Purwandari, Dian; Marliani, Sari; Mulyati, Yati
    Tax has an important role in the Indonesian economy because it is one of the sources of state revenue used to finance state expenditure. Therefore, it is important for the Indonesian government to increase state revenue through the tax sector, including through increasing taxpayer compliance in paying taxes. However, at present the tax compliance in paying the Property Tax is still lacking. The purpose of this study was to determine the effect of the level of awareness of taxpayer compliance in paying Property Tax in Pakisjaya, Karawang Regency. The method in this study is a quantitative method with descriptive and verification research approaches. The population in this study are all individual taxpayers of Property tax in the Pakisjaya, Karawang regency and 100 taxpayers were set as a sample. Data analysis methods used are the classic assumption test, multiple regression analysis, coefficient of determination and hypothesis test. The type of data is primary data. The results showed that the level of awareness affected the compliance of taxpayers in paying the Property Tax in the District of Pakisjaya, Karawang Regency, significantly influence both partially and simultaneously. Thus, the government should make efforts to increase taxpayer awareness in paying Property taxes by intensifying socialization, counseling, as well as providing knowledge and understanding related to taxpayer awareness in paying Property taxes.
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    ANALYSIS OF THE EFFECT OF TAXPAYER AWARENESS LEVEL OF TAXPAYER COMPLIANCE IN PAYING THE PROPERTY TAX IN PAKISJAYA, WEST JAVA, INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Purwandari, Dian; Marliani, Sari; Mulyati, Yati
    Tax has an important role in the Indonesian economy because it is one of the sources of state revenue used to finance state expenditure. Therefore, it is important for the Indonesian government to increase state revenue through the tax sector, including through increasing taxpayer compliance in paying taxes. However, at present the tax compliance in paying the Property Tax is still lacking. The purpose of this study was to determine the effect of the level of awareness of taxpayer compliance in paying Property Tax in Pakisjaya, Karawang Regency. The method in this study is a quantitative method with descriptive and verification research approaches. The population in this study are all individual taxpayers of Property tax in the Pakisjaya, Karawang regency and 100 taxpayers were set as a sample. Data analysis methods used are the classic assumption test, multiple regression analysis, coefficient of determination and hypothesis test. The type of data is primary data. The results showed that the level of awareness affected the compliance of taxpayers in paying the Property Tax in the District of Pakisjaya, Karawang Regency, significantly influence both partially and simultaneously. Thus, the government should make efforts to increase taxpayer awareness in paying Property taxes by intensifying socialization, counseling, as well as providing knowledge and understanding related to taxpayer awareness in paying Property taxes.
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    ASSET GROWTH, SALES GROWTH, PROFITABILITY, AND FIRM VALUE: Evidence from Indonesia
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Subing, Hesty Juni Tambuati; Gusni; Mulyati, Yati
    The impact of the global economic crisis has resulted in weakening economic growth in Indonesia. The economic crisis in 2014 was marked by the value of the rupiah which continued to weaken against the US dollar, continued weakening economic growth and declining purchasing power. So that it affects the performance of various industrial sectors in Indonesia, including the textile industry sector. This study aims to determine the effect of asset growth, sales growth and the probability of returning assets to the intrinsic value of the company. The population in this study is the textile industry sector listed on the Indonesia Stock Exchange in the period 2013-2017. The research sample used was 7 sample companies using the purposive sampling method. The results of this study indicate that only the Return on Asset (ROA) variable has a positive effect on firm value (FV).
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    DEFERRED TAX EXPENSES, DEFERRED TAX ASSETS AND TAX PLANNING ON EARNING MANAGEMENT (CASE STUDY OF PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2016-2018)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Sari, Diana; Purnamasari, Dyah; Mariana, Citra; Tambuati, Hesty Juni
    Financial statements presented by companies to stakeholders and tax authorities must provide assurance that no earnings management practices are in place. This study aims to prove whether earnings management is affected by deferred tax expense, deferred tax assets and tax planning. The data used in this study were sourced from financial statements in the Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange during 2015-2018. Purposive sampling is a method used in sample selection, so that the selected sample of 40 samples are collected and analyzed using multiple regression analysis. From the observed sampling, the results of the study prove that the deferred tax burden affects earnings management, while the deferred tax assets and tax planning do not affect earnings management
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    DOES EARNING MANAGEMENT ACTIONS, INTELLECTUAL CAPITAL, AND EFFICIENCY RATIOS AFFECT THE PERFORMANCE OF SERVICE SECTOR COMPANIES IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Abdurrahman; Simanungkalit, Royhisar Martahan; Lubna; Mulyati, Yati
    Financial statements are important information for decision makers, because they contain the financial position, performance and changes in the company's financial position. However, determining the performance of a company can be used in various ways and functions to get benefits as information in determining the direction of company policy. The objectives of this research are to formulate the design of earning management formulations and models, measure intellectual capital, and the level of efficiency in the corporate services sector in Indonesia. Furthermore, testing is carried out to make a prediction model about the consequences of earning management actions, intellectual capital, and efficiency ratio on Company Performance in Indonesia. The chosen research subjects are the Health services sub-sector company and the Restaurant, Hotel and Tourism sub-sector operating in Indonesia from 2013 to 2018. The data analysis method used is Path Analysis. The results showed that only earnings management, intellectual capital from VACA, and efficiency of the SFA ratio only affect the Company's performance while the intellectual capital from VAHU and STVA has no effect on company performance. The implication of this research is that service companies in Indonesia still apply earnings management in conducting their business, while in terms of intellectual capital, the role is only the company's ability to utilize its capital
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    THE EFFECT OF LOCAL GOVERNMENT REVENUE AND CAPITAL EXPENDITURES ON ECONOMIC GROWTH (Case Study of the City / Regency Government of West Java Province Period 2014-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Arnan, Sendi Gusnandar; Brata, Ignatius Oki Dewa; Mulyati, Yati
    This study aims to determine how the influence of local government revenue and capital expenditure on economic growth in west java province period 2014-2018. The factors tested in this study are local government revenue and capital expenditure as an independent variable, while economic growth is the dependent variable. The method used in this research is descriptive analysis method to process and analyze the data obtained and to make a conclusion of the study. Data obtained through the government's financial statements and reports of economic growth from 2014 through 2018. The author uses the method of linear regression, correlation coefficient, determination coefficient and hypothesis testing using F test for simultaneous and t test for partial. Based on this study concluded that local government revenues and capital expenditure affects to economic growth.
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    THE EFFECT OF ROA AND COMPANY SIZE ON TAX AVOIDANCE (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Subing, Hesty Juni Tambuati; Fathonah, Andina Nur
    The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the examination of the information utilized in this exploration is various relapse investigation at a centrality level of fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is clarified by different factors outside the exploration model.
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    THE EFFECTS OF EXCHANGE RATE AND INFLATION TOWARD TAX REVENUE (EMPIRICAL STUDY OF BANK INDONESIA FOR THE PERIOD OF 2013 - 2017)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Arnan, Sendi Gusnandar; Purnamasari, Dyah; Mariana, Citra
    Tax as a function of budget always tries to increase tax revenue to run the life wheel of a country. Many factors can influence in increasing tax revenue. This research was conducted to find out how much influence partially from the exchange rate and inflation factors that occur in increasing tax revenue. The data used in this study are time series data sourced from the Central Statistics Agency and the Ministry of Finance. The Saturated sample is the method used in sample selection so that the entire sample used during the observation period 2 samples were selected as many as 60 samples were collected and analyzed using multiple regression analysis. inflation affects tax revenue.
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    THE EFFECTS OF TAXATION KNOWLEDGE, THE EXPRESSION OF TAX SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at the Tegallega Tax Office)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Fathonah, Andina N
    This study aims to determine whether awareness of taxpayers and tax penalties affect taxpayer compliance at the Tegallega Tax Office. The factors tested in this study are awareness of taxpayers and taxation sanctions as independent variables. Tax compliance has been identified as the dependent variable. The research method used in this study is the explanatory method. The population in this study was all individual taxpayers registered at the Tegallega Primary Tax Service Office with a total population of 129,394 people. The sampling technique used in this study is the probability sampling technique with a simple random sampling technique, as well as by using the Slovin formula. While the number of samples in this study amounted to 100 individual taxpayers. While the analytical method used in this study is multiple linear regression analysis at a significance level of 10%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver19.00. Based on the results of research partially and simultaneously shows that awareness of taxpayers and tax sanctions affect the compliance of taxpayers in the Tax Office Pratama Tegallega. The magnitude of the effect of awareness of taxpayers and tax sanctions in contributing influence to taxpayer compliance by 52.2%.
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    FIRM SIZE AND PROFITABILITY ON CORPORATE INCOME TAX (Empirical Study on Mining Company Listed in Indonesia Stock Exchange Period 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Mariana, Citra; Mulyati, Yati
    This study aims to reveal firm size and profitability on corporate income tax in the Mining Company Listed in Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that. Firm size and profitability partially influence corporate income tax in the Mining Company Listed in Indonesia Stock Exchange in 2016-2018.
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    THE INFLUENCE OF PROFITABILITY AND LEVERAGE TOWARDS TAX AGGRESSIVENESS (Empirical Study of Manufacturing Corporates in the Sector of Consumer Goods Listed on the IDX in the Period of 2016-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Purnamasari, Dyah; Mulyati, Yati; Sanjaya, Sani
    This research points to dictate the effect of profitability and leverage on tax aggressiveness in the consumer goods manufacturing corporates listed on the IDX in the 2016-2018 period. The research method used in this study is the experimental method. The population in this study consisted of 56 manufacturing corporates in the consumer goods sector and corporates that were sampled in this study were 16 corporates. The results showed that profitability and leverage had a partial and simultaneous effect on tax aggressiveness in the consumer goods manufacturing corporates listed on the IDX for the period of 2016-2018. The magnitude of the effect of simultaneous profitability and leverage on tax aggressiveness is 80.5678%.
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    THE INFLUENCE OF THE IMPLEMENTATION OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS AND ITS IMPLICATIONS FOR FINANCIAL ACCOUNTABILITY OF THE REGIONAL GOVERNMENT AT BANDUNG, INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mulyati, Yati; Christine, Debbie; Arwaty, Dini; Rachman, Andry Arifian
    This research aims to test and analyze of the influence of the Government's Internal Control System on the Quality of Financial Statements and its implications on Financial Accountability of the Regional Government at Bandung, Indonesia. The type of this research is explanatory research. The population in this research is government agencies in Bandung. Data was collected by using interview and questionnaires techniques then the data is analyzed by using path analysis. The results of this research are indicate that: 1) The Government's Internal Control System influences to the quality of financial statements; 2) The Government's Internal Control System and the quality of financial statement influences to the financial accountability of regional governments.
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    THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Subing, Hesty Juni Tambuati; Mulyati, Yati; Mariana, Citra; Andari, Diah; Fathonah, Andina Nur
    The level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance.
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    PROFITABILITY, DIVIDEND OF PAYOUT RATIO AND GROWTH NET CASH FLOW ON STOCK RETURN
    (Solid State Technology Volume: 63 Issue: 4, 2020) Fauzi, Fajar Nurul; Priambudi, Reno; Hidayat, Rohmat; Ramdani, Egi Gilang; Mulyati, Yati
    Return is the return or profit desired by investors in investing. In order for the investment to be carried out in accordance with expectations, investors need to analyze the financial ratios in the financial statements. In this study the ratios used are Return On Asset, Dividend Payout Ratio and net cash flow growth. The purpose of this study was to determine how the effect of Return On Assets, Dividend Payout Ratio and net cash flow growth on stock returns in LQ-45 companies on the Indonesia Stock Exchange in the 2017-2019 period. The number of samples included in the criteria was 36 companies with purposive sampling technique. The data used is secondary data in the form of annual financial reports obtained from the website www.idx.co.id. Data processing uses Eviews 11 with panel data regression model. The results showed that the Return on Assets and Dividend Payout Ratio had an effect on stock returns, while the Growth Net Cash Flow had no effect on stock returns.
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    TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mariana, Citra; Mulyati, Yati; Andari, Diah; Subing, Hesty Juni Tambuati; Susiani, Rini
    This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018.
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    TAX MORAL OBLIGATIONS AND COMPLIANCE COSTS ON SMES TAX COMPLIANCE (Study at Department of Cooperatives and Small-Medium Enterprises of Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Mulyati, Yati; Mariana, Citra; Subing, Hesty Juni Tambuati
    Research on taxpayer compliance is always interesting to be used as material for research studies, because it can be studied from various factors that influence it. Likewise, this research was carried out aimed at finding out how the effect of tax moral obligations and compliance costs on the compliance of SME taxpayers at Department of Cooperatives and Small-Medium Enterprises of Bandung. The factors tested in this study are moral obligation and the cost of compliance as independent variables. Meanwhile, taxpayer compliance is the dependent variable. The research method used in this research is explanatory method. The population in this study were 6,401 SMEs taxpayers registered in Bandung. The sampling technique used in this study is a nonprobability sampling technique with convenience sampling techniques, and the number of samples in this study amounted to 100 SMEs at Department of Cooperatives and Small-Medium Enterprises of Bandung. In analyzing the data, first doing classic assumption testing, validity and reliability tests. The analytical method used in this research is multiple linear regression analysis and in testing the hypothesis using the t test and F test. The results of the research descriptively describe the results of the respondents for each variable which are stated to be good and the results of the partial research show that tax moral obligations have an effect on mandatory compliance and compliance costs have an effect on tax compliance.
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    THE TIMELINESS OF FINANCIAL STATEMENT REPORTING IN THE PANDEMIC COVID 19 ERA
    (Solid State Technology Volume: 63 Issue: 4, 2020) Nandiani, Rizka; Dewi, Maulidia Lisma; Rahayu, Rianna Zianida; Davinsi, Dinio; Mulyati, Yati
    This study aims to analyze the effect of audit delay, firm size, and Firm Size reputation on the timeliness of financial reporting for manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample used is in the form of a cross section in one time of observation, namely 2019 and consists of 40 manufacturing companies using a purposive sample. Data were analyzed by logistic regression method using SPSS software. The results showed that audit delay had an effect on the timeliness of financial report reporting, while firm size and Audit Firm reputation had no effect on the timeliness of financial report reporting.
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    TYPES OF SUKUK AND COMPANY PROFITABILITY IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Hadi, Dudi Abdul; Rachman, Andry Arifian; Mulyati, Yati; Purnamasari, Dyah; Arwaty, Dini
    The company's ability to generate profits must be high so that the company can continue to run its business. The ability to generate profits is called profitability. Profitability can be increased one of them by adding funds. Sukuk in Indonesia has now become one of the alternative sharia fund withdrawals that are of interest to the company. Sukuk are issued using different contracts. The diversity of the types of contracts that underlie sukuk certainly has different advantages. The diversity of sukuk contract types and their effects on profitability is the research objective to be achieved in this study. The study was conducted with an explanatory method. Data collected for profitability is secondary in the form of Return on Assets (ROA) collected from the financial statements of companies that issue sukuk. While the types of sukuk are also taken from sukuk statistical data published by the Indonesian stock exchange. Data were analyzed using chi square. The results showed that the type of sukuk affects the company and ultimately affects the profitability of the company.