RELEVAN : Jurnal Riset Akuntansi

ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR

Dwi Putri Ramahadiyanti, Lailah Fujianti, Ameilia Damayanti — Tue, 21 May 2024 00:00:00 +0000

Budget realization report is very important for an agency or institution, Budget report has a function to find out
how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the
financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report.
The Budget Implementation Report provides an overview of the economic resources managed by local
governments and their allocation and use, showing a budget and performance in the reporting period. The
method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed
that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was
included in the inefficient category, this occurs due to the waste of budget because performance-oriented
budgeting is not based on needs and considerations alone but also based on predetermined goals where the
implementation is focused on efficiency.

PENGARUH SPT MASA PPN, SURAT TAGIHAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK, INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KUDUS TAHUN 2017 - 2021

A'yunin Niamiyah, Nita Andriyani Budiman, Alfiyani Nur Hidayanti — Mon, 27 May 2024 07:48:42 +0000

Taxes are government revenues which are generally used to finance all government activities. Taxes are also a measure of a country's economic success. Value Added Tax (VAT) is a tax obligation by every buyer for the added value of goods and/or services carried out by taxable entrepreneurs. This research aims to examine the influence of VAT SPT, tax invoices, number of taxable entrepreneurs, inflation, and the rupiah exchange rate on value added tax revenues. This research data comes from KPP Pratama Kudus for 2017-2021. The sampling technique used in this research was a saturated sampling technique of 47 samples. The data analysis method in this research is multiple linear regression analysis. The results of this research show that VAT SPT, tax bills, number of taxable entrepreneurs, inflation and the rupiah exchange rate have no effect on value added tax revenues.

PENERAPAN AKUNTANSI PERSEDIAAN PITA CUKAI (PSAP 05) PADA KPPBC TMP B PEKANBARU

Abdel Renza, Deni Herdiyana — Thu, 30 May 2024 00:00:00 +0000

The research was conducted to analyze the implementation of excise stamp inventory accounting and compare government accounting standards regarding excise stamps (PSAP 05) with the implementation carried out by KPPBC TMP B Pekanbaru. The research method used is a qualitative approach, namely literature study, observation, and interview.

The conclusion of the research is that in general the practice of classifying, recognizing, measuring, recording, presenting and disclosing inventory accounting refers to applicable regulations. However, the management of excise stamp transactions should be simplified and there needs to be integration of information systems so that business processes can be faster and more efficient and transaction recording can be carried out simultaneously using the perpetual method in accordance with applicable regulations.

THE EFFECT OF UNDERSTANDING TAX REGULATIONS, THE USE OF TECHNOLOGY, TAX PENALTIES, AND EDUCATIONAL BACKGROUND ON THE COMPLIANCE OF UMKM TAXPAYERS IN YOGYAKARTA

Thu, 30 May 2024 08:34:33 +0000

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta

Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19

Cindy Anindya Damayanti, Endang Etty Merawati, Nelyumna — Fri, 31 May 2024 08:58:16 +0000

The objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios
during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sector
that are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful
sampling" refers to the method used for selecting samples in a deliberate manner. The present research
encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample
size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial
performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The
present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample
t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the
profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference
in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in
the solvency ratio between the period before and during COVID-19.