PENGARUH KEPATUHAN WAJIB PAJAK BADAN SEBAGAI PEMOTONG PPh PASAL 23 TERHADAP P…
ABSTRACT
The aim of this research was to determine whether the entity tax compliance which includes cutting, depositing and reporting of PPh Pasal 23 have a significant influence on the PPh revenue at Kantor Pelayanan Pajak (KPP) Pratama Banda Aceh. By using simple random sampling, there were 93 respondents were used as samples in this study are reported Taxpayer Tax Article 23 for one year at KPP Pratama Banda Aceh.
The types of data used in this study is primary data. Data was colle…
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN NELAYAN IKAN DEPIK (Rasbo…
The purpose of this study was to determine the factors that influence the income of fishermen Depik fish in Lake Laut Tawar Central Aceh. The analytical method used is the data that has been collected in the field, processed and tabulated tabelaris then transferred into a form suitable to the needs of the analysis. The model used in this study is a linear model of analyst (Sudjana, 1989).
The results showed that: The amount of income received by the fishermen is Rp. 1,812,038, - per month.…
Analisis Potensi Penerimaan Pajak Penerangan Jalan dan Pajak Reklame di Kota …
ABSTRACT
The objective of this research is to analyze the potential of street lighting tax and advertisement tax in Banda Aceh City. The research type used in this research is descriptive method.
The data type used is secondary data collected from DPKKD Banda Aceh from year 2007 until 2011. The potential of street lighting tax and advertisement tax is analyzed by using a matrix formula based on overlay analysis tools in terms of the criteria of growth and contribution to four classificati…
Pengaruh Pajak Penghasilan dan Rasio Profitabilitas terhadap Tindakan Perataa…
Penelitian ini dirancang untuk menguji faktor-faktor yang diidentifikasi berpengaruh terha¬dap praktik perataan laba pada perusahaan yang terdaftar di Bursa Efek Indonesia. Pe¬rataan laba merupakan suatu upaya yang dilakukan manajemen perusahaan untuk mengu¬rangi fluktuasi laba yang dilaporkan. Tujuan dari penelitian ini adalah untuk mengidentifikasi pengaruh faktor-faktor seperti pajak penghasilan dan rasio profitabilitas terhadap perataan laba.
Data diperoleh dari laporan keuangan peru…
