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All Journal Jurnal Ekonomi
Rita Dwi Putri
Fakultas Ekonomi, Universitas Mahaputra Muhammad Yamin Solok
Economics, Econometrics & Finance

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STUDENTS’ PERCEPTIONS OF TAX EVASION ARE INFLUENCED BY THEIR UNDERSTANDING OF TAX RATES AND TAX SANCTIONS Armitha Nisa; Rita Dwi Putri; Siska Yulia Defitri
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Tax evasion in Indonesia itself is still widely practiced. Students who will later become taxpayers (WP) need to understand and about the tax rates that must be paid and the sanctions that are obtained if they are negligent in paying taxes. So that tax evasion in Indonesia can be avoided. This study aims to determine the effect of an understanding of tax rates and an understanding of tax sanctions on perceptions of tax evasion. This type of research is quantitative research with an associative approach. The population of this study were students of the Mahaputra Muhammad Yamin University Accounting Study Program who were active and registered in the odd semester of the 2022/2023 academic year. The sampling technique used was purposive sampling. The data used is primary data obtained from questionnaires distributed through the Google Form. Partially, the results of the study show that an understanding of tax rates influences perceptions of tax evasion and an understanding of tax sanctions influences perceptions of tax evasion. Meanwhile, simultaneously, an understanding of tax rates and tax sanctions influences perceptions of tax evasion.
DETERMINANTS OF ORIGINAL LOCAL GOVERNMENT REVENUE OF REGENCY/CITIES AT WEST SUMATRA PROVINCE IN 2020-2021 Mulya Liza; Lili Wahyuni; Rita Dwi Putri
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Regions that are considered advanced are regions that have high Original Local Government Revenue (PAD). The high PAD received by a region is an assessment of the level of regional government dependence on the central government in terms of APBD funding. Regional Original Income consists of several revenues including Rural and Urban Land and Building Tax (PBB-P2) and Acquisition Duty of Right on Land and Building (BPHTB). This research aims to determine the effect of Rural and Urban Land and Building Tax (PBB-P2) and Acquisition Duty of Right on Land and Building (BPHTB) on Original Local Government Revenue (PAD). This type of research is quantitative research. The population of this research is all regencies/cities in West Sumatra. The sampling technique used was total sampling. The data used is the 2020-2021 West Sumatra Province Regency/City Regional Revenue and Expenditure Budget Realization Report. The research results show that Rural and Urban Land and Building Tax (PBB-P2) affects Original Local Government Revenue (PAD). Meanwhile, receipt of fees for the Acquisition Duty of Right on Land and Building (BPHTB) does not affect Original Local Government Revenue (PAD). Simultaneously, Rural and Urban Land and Building Tax (PBB-P2) and Acquisition Duty of Right on Land and Building (BPHTB) influence Original Local Government Revenue (PAD).
THE INFLUENCE OF CREDIT MONITORING AND DEBTOR CHARACTER ON BAD CREDITS AT BANK NAGARI, SUNGAI TAMBANG SUB-BRANCH Rita Dwi Putri; Lili Wahyuni; Fadil Chaniago
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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One of the risks faced by every bank in running its business is credit risk. Credit risk is the risk that arises as a result of the debtor's failure to fulfill obligations. In general, two factors cause bad credit, namely internal factors and external factors. This research aims to determine Bad Credit which is influenced by Credit Monitoring and Debtor Character. This type of research is quantitative research with an associative (relationship) approach. The population of this research is all bad credit customers in 2018-2022 at Bank Nagari, Sungai Tambang Sub-Branch. The sampling technique used was total sampling. The data used is data on bad credit customers at Bank Nagari, Sungai Tambang Sub-Branch. The data sources in this research were obtained from direct observation, questionnaires and interviews with company employees and customers of Bank Nagari, Sungai Tambang Sub-Branch. Partially, the research results show that Credit Monitoring has no effect on Bad Credit and Debtor Character also has no effect on Bad Credit. Meanwhile, simultaneously, Credit Monitoring and Debtor Character influence Bad Credit. Based on the results of the coefficient of determination test, Bad Credit is influenced by Credit Monitoring and Debtor Character by 8.7%. And the remaining 91.3% is influenced by other variables outside of the variables used in this research.
Co-Authors Armitha Nisa Fadil Chaniago Lili Wahyuni Mulya Liza Siska Yulia Defitri