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<![CDATA[Pengaruh Idealisme Dan Relativisme Pada Persepsi Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan ]]>
<![CDATA[Hendra Tanjung]]>;
<![CDATA[Andri Indrawan]]>
<![CDATA[ Jurnal EBI Vol 4, No 2 (2022): Jurnal Ekonomi Bisnis dan Industri ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.52061/ebi.v4i2.76
<![CDATA[This study aims to investigate the effect of idealism and relativism on accounting students' perceptions of accountants' unethical behavior. This research is important because the accounting profession is the guardian of public trust and accounting students are prospective accountants. The research was conducted using a survey technique with accounting students as respondents from a religion-based university. The prepared questionnaire was sent to accounting student respondents and the data that was successfully obtained through a questionnaire and met the requirements was then processed using SPSS 24 software. The quality of the data was determined through a series of tests such as normality and classical assumptions. The hypothesis was tested by multiple regression. The test results partially or simultaneously show that idealism and relativism affect accounting students' perceptions of accountants' unethical behavior. Therefore, universities as printers of the next generation need to provide learning that is able to improve and maintain idealism and foster relativism that is positive or in accordance with applicable norms. Providing learning about moral ethics and adding religious learning can be one solution. Key words: idealism, relativism, accountants, perception, ethics]]>
<![CDATA[ANALISIS KEPATUHAN WAJIB PAJAK DALAM PENYETORAN PAJAK BUMI DAN BANGUNAN PASCA PANDEMI COVID-19 (Studi Kasus Desa Cibolang Kecamatan Gunungguruh Kabupaten Sukabumi) ]]>
<![CDATA[Elis Lisnawati Elis]]>;
<![CDATA[Hendra Tanjung]]>;
<![CDATA[Risma Nurmilah]]>
<![CDATA[ Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 3 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Program Studi Akutansi - Universitas Nusa Putra ]]>
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DOI: 10.52005/aktiva.v5i3.194
<![CDATA[Penelitian ini dilakukan untuk menganalisis kepatuhan wajib pajak dalam melakukan penyetoran Pajak Bumi dan Bangunan dimasa pasca pandemi covid-19 pada Desa Cibolang Kecamatan Gunungguruh Kabupaten Sukabumi. Dengan melihat kesadaran wajib pajak, pengetahuan perpajakan serta kondisi ekonomi wajib pajak ketika melakukan pembayaran Pajak Bumi dan Bangunan. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif deskriptif. Penelitian ini menggunakan sumber data primer dan sekunder melalui observasi, wawancara dan dokumentasi. Adapun teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan tahap terakhir menarik kesimpulan. Hasil dalam penelitian ini menunjukkan bahwa kepatuhan wajib pajak Desa Cibolang dalam melakukan penyetoran Pajak Bumi dan Bangunan dilihat dari target dan realisasi di tahun 2020-2021 menunjukkan tidak patuh. Dan di tahun 2022 atau dimasa pasca pandemi covid-19 mengalami penurunan kepatahuan cukup signifikan yang menunjukkan tidak patuh. Beberapa faktor yang dapat meningkatkan kepatuhan wajib pajak adalah kesadaran wajib pajak, pengetahuan perpajakan, serta kondisi ekonomi.]]>
<![CDATA[Analisis Program Pemutihan PKB, Pembebasan BBNKB Dan Sosialisasi Pajak Dalam Upaya Meningkatkan Penerimaan PKB ]]>
<![CDATA[Aeni, Silvia]]>;
<![CDATA[Sudarma, Ade]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v2i3.4747
<![CDATA[This study aims to describe and analyze the application of the motor vehicle tax bleaching program, name change duty, and tax socialization in increasing motor vehicle tax revenue (PKB) at SAMSAT Sukabumi I Cibadak Regency. Where motor vehicle tax and name return duty are the largest tax contributions to Regional Vehicle Tax revenue. This research uses a qualitative approach with primary data, interviews and secondary data in the form of data collection techniques and supported by observation and documentation methods. The decline in the realization of motor vehicle tax revenue and motor vehicle name return duty is due to the lack of public awareness in paying taxes. The results of the analysis conducted by researchers related to the implementation of the motor vehicle tax bleaching program, name reversal duties, socialization are quite good.]]>
<![CDATA[PENGARUH E-COMMERCE, LITERASI KEUANGAN, DAN LITERASI DIGITAL TERHADAP PERILAKU KONSUMTIF MAHASISWA ]]>
<![CDATA[Alfiyansyah, M. Arfi]]>;
<![CDATA[Alamsyah, Sakti]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.542
<![CDATA[This study aims to examine whether there is an influence of e-commerece, financial literacy, digital literacy on consumtive behaviour. The population in this study were active accounting students of Muhamadiyah University The number of samples in this study were 77 respondents. The sampling technique uses simple random sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. The results of this study provide evidence that partially the e-commerce variable has a positive effect on consumptive behavior, while the financial literacy and digital literacy variables have a negative effect on consumptive behavior. Simultaneously e-commerce variables, financial literacy and digital literacy have a significant effect on consumptive behavior]]>
<![CDATA[PENGARUH PELAYANAN FISKUS DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN ]]>
<![CDATA[Mullery, Azril Febrian]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.549
<![CDATA[This study aims to determine the effect of the service of tax authorities and Tax Sanctions on Taxpayer Compliance in Paying Earth and Building Taxes. The research method used is quantitative with primary data as the data source. The population of this study consisted of taxpayers registered at the Sukabumi City Regional Revenue Management UPTD office, with a sample of 100 respondents selected using the Convenience Sampling method. The results showed that the service of tax authorities had a partial effect on Taxpayer Compliance in Paying Earth and Building Tax, because the tcount> ttable value was 21.746> 1.661. Tax Sanctions also partially affect taxpayer compliance in paying land and building tax, with a tcount> ttable value of 6.252> 1.661. Simultaneously, the service of tax authorities and tax Sanctions have a significant effect on taxpayer compliance in paying Earth and building tax, with a value of Fcount> Ftable, namely 108.518> 3.089. Therefore, it can be concluded that the service of tax authorities and tax Sanctions simultaneously have a significant effect on Taxpayer Compliance in Paying Earth and Building Taxes]]>
<![CDATA[ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN NON ASN DAN PENGENDALIAN INTERNAL DALAM UPAYA MENINGKATKAN KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN SUKABUMI ]]>
<![CDATA[Gunawan, Muhamad Sahrul]]>;
<![CDATA[Suwiryo, Darmo H.]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.550
<![CDATA[Payroll Accounting Information System and Internal Control are important aspects in managing a government agency because a good payroll accounting information system and internal control can provide accurate information and avoid errors in payroll so that it can improve employee performance. The type of research used is a qualitative descriptive method, the data processed is the result of unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. The results of the study show that the implementation of the Non ASN payroll accounting information system and internal control has been running well in improving employee performance. However, the Sukabumi Regency Trade and Industry Service needs to improve the attendance recording system which is still done manually as one of the weaknesses that needs to be improved into a computerized system to avoid fraud. In addition, internal control related to organizational structure also needs to be improved to separate the performance of employee tasks and functions more effectively and add human resources in several parts to prevent a decline in performance]]>
<![CDATA[PENGARUH IDEALISME, RELATIVISME DAN PERSONAL VALUE PADA PERSEPSI MAHASISWA AKUNTANSI GEN Z ATAS PERILAKU TIDAK ETIS AKUNTAN ]]>
<![CDATA[Jasmine, Angeline]]>;
<![CDATA[Suwiryo, Darmo H]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.576
<![CDATA[This study aims to analyze the influence of idealism, relativism and Personal Value on accounting students' perceptions of unethical behavior of accountants. The sample consisted of 120 accounting students of Muhammadiyah University of Sukabumi selected by purposive sampling method. The research method is quantitative with primary data sources, through questionnaires. The data analysis method uses multiple linear regression analysis with IBM SPSS 29 software. The results of the study show that idealism has a negative effect on the perception of gen z accounting students on unethical behavior of accountants. The higher the level of students' idealism, the higher their rejection of unethical behavior of accountants. Conversely, relativism has a positive effect on the perception of gen z accounting students on unethical behavior of accountants. The higher the level of students' relativism, the higher their tolerance for unethical behavior of accountants. Openness to Change, Conservation and Self-Transcendence have no effect on the perception of gen z accounting students on unethical behavior of accountants. However, Self-Enhancement has a negative effect on the perception of gen z accounting students on unethical behavior of accountants]]>
<![CDATA[PENGARUH KENAIKAN NILAI JUAL OBJEK PAJAK (NJOP) DAN UNDANG-UNDANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN DAERAH (UU HKPD) TERHADAP REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN ]]>
<![CDATA[Hartono, Nicky Dwi]]>;
<![CDATA[Nugroho, Gatot Wahyu]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i2.602
<![CDATA[This study aims to determine and explain the effect of the increase in the selling value of tax objects (NJOP) and the Law on Financial Relations between the Central and Regional Governments (HKPD Law) on the Realization of Land and Building Tax Revenue. This study uses a Quantitative Method with an associative approach that collects data through distributing questionnaires. The population in this study were PBB-P2 taxpayers in Sukabumi City. The sample was taken using nonprobability sampling technique, which does not provide equal opportunities for each element of the population to be selected as a sample and determined through the slovin formula, namely 101 taxpayers. The results of hypothesis testing from the t test of variable X1 show that the value of t count> t table is 2.458> 1.984 where from these results it is concluded that the variable NJOP increase has a positive and significant effect on the realization of PBB revenue, then the first hypothesis is accepted. The results of the t test of variable X2 show that the value of t count > t table with a number 6.510 > 1.984 and it is concluded that the HKPD Act variable has a positive and significant effect on the realization of PBB revenue, so the second hypothesis is accepted. The results of the F test show that the value of f count > f table with a number of 28.203 > 3.090 with a significance of <0.001 <0.05 which means that the third hypothesis is accepted. So from the results it is concluded that the independent variables simultaneously have a positive and significant effect on the realization of PBB revenue. The result of the coefficient of determination test of variable Y is 35% with the remaining 65% influenced by other variables not listed in this study. Thus it can be concluded that the increase in NJOP and the HKPD Law has a positive and significant effect on the Realization of Rural and Urban Land and Building Tax Revenue in Sukabumi City.]]>
<![CDATA[PENGARUH PAJAK KENDARAAN BERMOTOR (PKB), BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB), DAN PAJAK AIR PERMUKAAN (PAP) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI UPTD PUSAT PENGELOLAAN PENDAPATAN DAERAH WILAYAH (PPPDW) KOTA SUKABUMI ]]>
<![CDATA[Hanifah, Neli]]>;
<![CDATA[Nurmilah, Risma]]>;
<![CDATA[Tanjung, Hendra]]>
<![CDATA[ AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 2 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI ]]>
Publisher : <![CDATA[Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi ]]>
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DOI: 10.31253/aktek.v15i2.2247
<![CDATA[Pendapatan Asli daerah bertujuan memberikan keleluasaan kepada daerah dalam menggali pendanaan dalam pelaksanaan otonomi daerah sebagai perwujudan asas desentralisasi. Banyaknya masyarakat yang membutuhkan kendaraan akan berdampak pada penerimaan Pendapatan Asli Daerah. Masih adanya penunggakan pembayaran pajak kendaraan di kota Sukabumi. Bea Balik Nama Kendaraan Bermotor menjadi salah satu alasan masyarakat tidak membayar pajak kendaraan bermotor. Adanya penolakan kenaikan tarif pajak air permukaan oleh 27 kabupaten/kota di Jawa Barat. Penelitian ini bertujuan untuk mengetahui pengaruh pajak kendaraan bermotor, bea balik nama kendaraan bermotor, dan pajak air permukaan terhadap pendapatan asli daerah di Kota Sukabumi. Jenis penelitian yang digunakan dalam penelitian ini yaitu jenis penelitian kuantitatif. Data yang diolah adalah data laporan realisasi pendapatan dari tahun 2020-2022. Pengumpulan data penelitian ini menggunakan data sekunder dengan teknik pengumpulan dokumentasi dan studi pustaka. Sampel dalam penelitian ini ditentukan dengan menggunakan metode sampling jenuh sehingga diperoleh 36 data sampel. Berdasarkan hasil penelitian menunjukkan bahwa pajak kendaraan bermotor berpengaruh siginifikan terhadap pendapatan asli daerah. Bea balik nama kendaraan bermotor berpengaruh signifikan terhadap pendapatan asli daerah. Pajak air permukaan tidak berpengaruh signifikan terhadap pendapatan asli daerah. Secara simultan pajak kendaraan bermotor, bea balik nama kendaraan bermotor dan pajak air permukaan berpengaruh signifikan terhadap pendapatan asli daerah]]>
