scholarly journals The Difference of Enterprises Taxpayers Compliance after Tax Amnesty

JEJAK ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 86-99
Author(s):  
Dona Fitria ◽  
Agus Abdillah ◽  
Hendro Prasetyono ◽  
Ismail Dwi Cahyo ◽  
Burhanudin Burhanudin
Keyword(s):  
Data Collection ◽  
Statistical Tests ◽  
Secondary Data ◽  
T Test ◽  
Paired Sample ◽  
Tax Amnesty ◽  
Analysis Technique ◽  
Before And After ◽  
Tax Returns ◽  
The Difference

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.

scholarly journals Kepatuhan WPOP Usahawan Sebelum dan Sesudah Kebijakan Tax Amnesty Di KPP Pratama Jakarta Pancoran

2019 ◽  
Vol 15 (2) ◽  
pp. 321-336
Author(s):  
Dona Fitria ◽  
Ismail Dwi Cahyo
Keyword(s):  
Data Analysis ◽  
Statistical Tests ◽  
Tax Compliance ◽  
T Test ◽  
Tax Amnesty ◽  
Analysis Technique ◽  
Before And After ◽  
Tax Returns ◽  
Directorate General ◽  
Statistical Results

The purpose of this study was to determine and analyze the WPOP Business compliance before and after the tax amnesty was implemented at KPP Pratama Jakarta Pancoran. The data analysis technique in this study uses the 2016 - 2017 SPT tax compliance ratio. Statistical tests using the Paried Sample t-Test. The results showed that the number of WPOP business compliance ratios on time after the enactment of the tax amnesty increased by 4.64%, in 2016 amounting to 9.12% and in 2017 amounting to 13.76%. The number of Business WPOPs that report annual SPT not on time after the enactment of the tax amnesty has decreased from 577 to 164. The results of the WPOP Business Compliance ratio not on time after the enactment of the tax amnesty dropped from 2016 by 6.97% to only 1.91% in in 2017. However, the number of Business WPOPs that did not report Annual Tax Returns after the enactment of the tax amnesty increased from 2016 to 6,922 to 7,238 in 2017. The ratio of taxpayer compliance that does not submit Annual Tax Returns increases 0.43%.The statistical results using a different paired test can be concluded that there is no difference in compliance of the WPOP Entrepreneurs before and after the enactment of the Tax Amnesty at the Pancoran Primary Tax Office. It means that the Directorate General of Taxes has not succeeded in increasing the compliance of the Business WPOP through the Tax Amnesty policy regulations.

scholarly journals Leader Effect and Return Stock Market

2019 ◽  
Vol 3 (3) ◽  
pp. 207
Author(s):  
Kharisya Ayu Effendi
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Composite Index ◽  
Secondary Data ◽  
Test Sample ◽  
T Test ◽  
Paired Sample ◽  
Daily Data ◽  
Analysis Technique ◽  
Before And After

The purpose of this study is to examine whether the election of Jokowi as the country's leader (president) can affect the stock price return of the Jakarta Composite Index (JCI). The data used in this research is secondary data. Data comes from historical JCI. The data taken is daily data for 12 months before and after Jokowi was appointed president. The data analysis technique used is one t-test sample used to test the first hypothesis and the paired samplest t test was used to test the second hypothesis in this study. The results in testing the paired sample there is no difference in the return of stock prices in the era before and after Jokowi became president.

scholarly journals ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PERISTIWA PENETAPAN UNDANG-UNDANG TAX AMNESTY

2021 ◽  
Vol 10 (3) ◽  
pp. 186-198
Author(s):  
I Komang Wisnu Wardhana ◽  
Hermanto Hermanto ◽  
I Nyoman Nugraha AP
Keyword(s):  
Abnormal Return ◽  
Trading Volume ◽  
Secondary Data ◽  
Volume Activity ◽  
Analytical Technique ◽  
Tax Amnesty ◽  
Average Abnormal Return ◽  
Before And After ◽  
The Difference

The purpose of this study was to determine the difference in the average abnormal return and trading volume activity before and after the enactment of the tax amnesty law on the LQ-45 index. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study using purposive sampling method with certain criteria so as to obtain 45 samples. The analytical technique used in this research is paired sample t-test with an observation period of 10 days. The results of this study indicate that: (1) There is no difference in the average abnormal return before and after the enactment of the tax amnesty law. (2) There is no difference in the average trading volume activity before and after the enactment of the tax amnesty law. 

scholarly journals The Announcement of Sharia Bank’s Conditional Merger Agreement. How Investor Reacted?

2021 ◽  
Vol 2 (2) ◽  
pp. 136-146
Author(s):  
Syamsuddin Syamsuddin ◽  
Versiandika Yudha Pratama
Keyword(s):  
Event Study ◽  
Stock Price ◽  
Abnormal Return ◽  
Secondary Data ◽  
T Test ◽  
Event Window ◽  
Paired Sample ◽  
Average Abnormal Return ◽  
Significant Difference ◽  
Before And After

This study aims to determine there is a difference in average abnormal return of BRI Syariah before and after the signing of the Conditional Merger Agreement (CMA), which is on October 12th, 2020. This research used event study for method and the data in this study are secondary data in the form of stock price data of BRI Syariah. The event window in this study for 11 (eleven) working days which is 5 (five) days before the event, 1 (one) day when the event occurs and 5 (five) days after the signing of the Conditional Merger Agreement (CMA) BUMN sharia bank. Meanwhile, the estimated period is set for 120 exchange days, namely at t-125 to t-6. Test conducted by paired sample t-test. The results of the paired sample t-test showed that there is no significant difference between the average abnormal return of BRI Syariah shares before and after the signing of the Conditional Merger Agreement. It can be concluded that neither the market nor investors reacted to the signing of the Conditional Merger Agreement (CMA) that occurred at BRI Syariah Bank.

scholarly journals PENGELOLAAN PENGGUNAAN PESTISIDA DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN DI INDONESIA

2021 ◽  
Vol 18 (1) ◽  
pp. 92
Author(s):  
Nugrahini Susantinah Wisnujatia ◽  
Suwandi S. Sangadji
Keyword(s):  
Research Question ◽  
Secondary Data ◽  
Rice Production ◽  
Production Data ◽  
Pesticide Use ◽  
Paired Sample ◽  
Significant Difference ◽  
Before And After ◽  
Pesticide Reduction ◽  
The Difference

<p><em>The use of pesticides in rice production has an impact on the environment. Pesticides are chemicals used to kill or control pests. The use of pesticides carries some risks, but farmers are used to using pesticides. However, the use of pesticides may lead to the contamination of groundwater. Therefore, the research question in this study was whether there any differences in rice production before and after pesticide reduction in Indonesia. This study aimed to analyze the difference between rice production before and after pesticide reduction in Indonesia. The secondary data in this study were rice production data from FAO. Data from 1968 to 1992 were data about rice production before reducing pesticide use in Indonesia, while data from 1993 to 2017 were data about rice production after reducing pesticide use in Indonesia. The applied data analysis was paired sample t-test using SPSS 25. The results indicated that there is a significant difference between rice production before and after reducing pesticide use in Indonesia. </em></p>

scholarly journals Evaluasi nilai ekspor dan impor regional Association of Southeast Asian Nations Sebelum dan setelah Krisis ekonomi tahun 1998

INFERENSI ◽  
2018 ◽  
Vol 11 (2) ◽  
pp. 329-350
Author(s):  
Agus Eko Sujianto ◽  
Sokib Sokib
Keyword(s):  
Economic Crisis ◽  
Trade Balance ◽  
Secondary Data ◽  
Research Data ◽  
Paired Sample ◽  
Asean Member ◽  
Regional Association ◽  
Main Variable ◽  
Before And After ◽  
The Difference

The purposes of this research are to evaluate the difference of export value of ASEAN member countries before and after economic crisis in 1998 and to evaluate the difference of import value of ASEAN member countries before and after economic crisis in 1998. While export and import become the main variable of research this sekgus is an important component of the preparation of the trade balance. The research data used secondary data of export and import in 1982-1997 (period before economic crisis in 1998) and 1999-2014 (period after economic crisis in 1998) from annual publication of ADB. Based on the Paired Sample t-Test test it can be argued that: the export value of ASEAN member countries before and after the crisis differed significantly and the import value of ASEAN member countries before and after crisis differed significantly

EFEKTIFITAS MEDIA PEMBELAJARAN PANTOMIM UNTUK MENINGKATKAN KEMAHIRAN BERBICARA (MAHARAH KALAM)

2020 ◽  
Vol 1 (2) ◽  
pp. 132-138
Author(s):  
Eko Budi Hartanto
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Problem Formulation ◽  
T Test ◽  
Test Results ◽  
Collection Method ◽  
Analysis Technique ◽  
Before And After ◽  
Correlation Result ◽  
Collection Methods

This research is motivated by the difficulties of MTs students.  Sunan Bonang Sarang-Rembang both in speaking and making Arabic conversation texts.  So this research was carried out using pantomime  media to improve students' speaking ability in Arabic, it aims to find out how the application of pantomime, what are the challenges and how to overcome them, and whether there are differences in the ability of students before and after pantomime. This study uses quantitative research and the target is students of class IX MTs.  Sunan Bonang Sarang, Rembang.  And to find out the results of the problem formulation, the authors use several data collection methods, including interviews, documentation, questionnaires, tests, and observations.  The data analysis technique used in this study is parametric statistical analysis with the t test formula. By using the data collection method, it can be concluded that there is an influence between before applying the pantomime game and after applying the pantomime game, it can be seen from the percentage of student questionnaires stating 75.31% they agree and support the application of this game, they also think that  they are easier and more confident when speaking and making muhadatsah texts after playing pantomime. The influence of the application of this pantomime game is very strong seen from the correlation result which is 0.95. As for the t test results from the application of this game is 5.482, when compared with t tables with a significant level of 0.05% which is worth 2,000.  Then t count > t table.  This means that Ha is accepted and Ho is rejected, or there is an increase in students' ability to speak Arabic between before and after the implementation of the mime game.

scholarly journals Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Right Issue di BEI

2018 ◽  
Vol 7 (3) ◽  
pp. 1623
Author(s):  
Guido Gian Layuk Runtung ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Research Data ◽  
T Test ◽  
Financial Ratios ◽  
Paired Sample ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After ◽  
The Right

The Purpose of this study was to analyze the diffrences in financial performance before and after right issue. Right issue a corporate action by the company by issuing new shares offered to existing shareholders. Sampling in this study using method purposive sampling. The samples in this research are 33 companies that conduct period 2011 – 2015. The financial performance in will be analysis through the five financial ratios namely CR, DER, TAT, ROA, and PER. This research data analysis technique using paired sample t test and Wilcoxon signed ranks test. The results showed that significant diffrences in TAT ratio before and after the right issue. While the research for the ratios of CR, DER, ROA, and PER showed no significant difference before and after right issue. These result indicate that the company’s financial performance two years after the right issue is more efficient in utilizing company’s assets in order to increase sales.

scholarly journals Analisis kinerja keuangan pemerintah daerah sebelum dan setelah ditetapkannya keputusan menteri dalam negeri no. 29 tahun 2002

2020 ◽  
pp. 172-186
Author(s):  
Cici Dewi Sari Murni
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Ability Level ◽  
Paired Sample ◽  
Paired Samples ◽  
Before And After ◽  
Parametric Statistics

This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.

scholarly journals Pelatihan Pijat Oksitosin Pada Keluarga Ibu Nifas Di RSUP Dr. Soeradji Tirtonegoro Klaten

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Paryono Paryono
Keyword(s):  
Breast Milk ◽  
Post Partum ◽  
T Test ◽  
Average Score ◽  
Observation Data ◽  
Central Tendency ◽  
Paired Sample ◽  
Before And After ◽  
The Difference ◽  
Research Type

Abstract: Training Of Oxytocin Massage, Postpartum Family. Training is a a shortterm investment to help improve a person's ability to perform his/ her duties. The oxytocin massage can be done by the nearest person or post partum family. Tthe lack knowledge on postpartum family about oxytocin massage causes the need for information about the oxytocin massage. In order for information about oxytocin massage is more easily delivered then the business of oxytocin massage training to the post partum family. If the postpartum family can do the oxytocin massage, the milk production (ASI) becomes smooth and the baby gets enough breast milk. Goal this research was to know the difference of oxytocin massage skills before and after being trained in the postpartum family in dr. Soeradji Tirtonegoro Klaten hospital. The research type is quasi experiment with one group pretest-posttest research design. The population in this study is the postpartum family in Melati I room dr. Soeradji Tirtonegoro Klaten hospital. Samples taken are the postpartum families who was given the training of oxytocin massage is 30 people. Data collection was done by intervening in oxytocin massage training and observation. Data were analyzed univariant with central tendency and bivariant analysis with Paired Sample t-test. Univariant analysis showed that the average score of oxytocin massage skills in the postpartum family before training 2.2 + 4.65 and the average score of oxytocin massage skills in the postpartum family after receiving training 16.6 + 0.49. The bivariant analysis hows that the value of t test -17.124 (-17.124> -2.045 <2.045). It proves that Ho is rejected and Ha accepted which means there is a difference in oxytocin massage kills before and after being trained in the postpartum family in dr. Soeradji Tirtonegoro Klaten hospital.

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