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Muttaqin, Ibnu
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PENGARUH KESADARAN MEMBAYAR PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, SPPT, DAN PEMERIKSAAN PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN WANASARI KABUPATEN BREBES Muttaqin, Ibnu; Anggra, Eva
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Ibnu Mustofa 4314500030 influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.Keywords: Awareness of paying taxes, perceptions of taxpayers in the implementation of financial penalties, SPPT (Tax Return Letters), tax audit and the success of tax revenue earth and rural and urban buildings.
PENGARUH TAX PLANNING, CORPORATE GOVERNANCE DAN DEFFERED TAX EXPENSES TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERCATAT DI BEI TAHUN 2013-2017 Afifah, Marifatul; Muttaqin, Ibnu
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The research objectives are 1). To know the effect of tax planning, corporate governance and deffered tax expenses simultaneously to earning management. 2). To know the effect of tax planning on earning management. 3) Is there any influence of corporate governance on earning management. 4). Is there any effect of deffered tax expenses on earning management. This type of research is quantitative with descriptive approach. Data collection method used in this research is documentation method. While the technique of data analysis and Hypothesis Testing using classical assumption testing, multiple regression analysis, partial test, simultaneous test, and Coefficient of Determination. The research results prove that there is influence of tax planning, corporate governance and deffered tax expenses simultaneously to earnings management evidenced from result of simultaneous test test obtained probability sig value equal to 0,001 smaller than value α that is equal to 0,05. The effect of tax planning on earning management is evidenced from the partial tax planning results on earning management obtained probability sig value of 0.012 which is smaller than α value of 0.05. There is influence of corporate governance to earnings management evidenced from result of partial examination of corporate governance to earnings management got probability sig value equal to 0,002 smaller than value α that is equal to 0,05. There is no effect of deffered tax expenses on earning management evidenced from the partial test results deffered tax expenses to earnings management probability obtained sig value of 0.859 greater than the value of α is 0.05.Keywords: Tax Planning, Corporate Governance, Deffered Tax Expenses, Earning Management
PENGARUH JUMLAH PENDUDUK, PRODUK DOMESTIK REGIONAL BRUTO DAN INFLASI TERHADAP PENERIMAAN PAJAK DAERAH PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH Sania, Hidayati; Yunita, Eva Anggra; Muttaqin, Ibnu
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The research aims to knows partially and simultaneously the effect of the number of population, the gross domestic products and inflation toward local tax.Data collection in this research used secondary data. The population in this research amount 35 consist of 29 districts and 6 cities. Sample determination in this research use sample saturated which all population to be sample.The result of this research in the first hypothesis shows the number of population, the gross domestic products and inflation have effect simultaneously toward local tax with significance level of 0,000. The second hypothesis showed the number of population have effect partially toward local tax with significance on the level of 0,001. The third hypothesis showed the gross domestic products have effect partially toward local tax with significance on the level of 0,000. The fourth hypothesis showed inflation have no effect partially toward local tax with significance on the level of 0,915. Keywords: the number of Population, gross domestic products, inflation, local tax.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERBANKAN DI INDONESIA Muttaqin, Ibnu
Accounthink Vol 4, No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.748 KB) | DOI: 10.35706/acc.v4i1.1824

Abstract

Important information for investors that contains information about the company's performance and its accomplishments over a certain period is included in the income statement. One of the qualitative characteristics of financial statements is that they are presented fairly. Public companies and private companies differ in their demands for accounting information and manager's opportunistic behavior.This study aims to obtain new empirical evidence whether there is an influence of ownership structure on earnings management in banks in Indonesia. The population used is all commercial banks in Indonesia in 2012-2014. Sample by using purposive sampling method. The procedure of collecting data by method of documentation. Hypothesis testing using Mann-Whitney U test.The results of the faithful representation side calculated by earnings management, obtained the earnings management of public banks higher than private banks and the difference is both significant. This result concluded that opportunistic behavior is more dominant than demand of high quality of accounting information at public bank in Indonesia.