scholarly journals DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuli Rawun ◽  
Agus T. Poputra ◽  
Lintje Kalangi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
T Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Before And After ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
Year 2013

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.

scholarly journals DAMPAK ALOKASI DANA DESA TERHADAP PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA DI KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA

2019 ◽  
Vol 7 (1) ◽  
pp. 85-93
Author(s):  
Siti Muslihah ◽  
Hilda Octavana Siregar ◽  
Sriniyati
Keyword(s):  
Data Analysis ◽  
Physical Development ◽  
T Test ◽  
Test Results ◽  
Paired Sample ◽  
Before And After ◽  
The Government ◽  
The Impact ◽  
The Village ◽  
Special Region

This study aimed to determine the impact of village funds on development and welfare in Bantul Regency Special Region of Yogyakarta. The study was conducted by comparing indicators of development and welfare between before and after the village funds. The sample of the study was 75 villages of Bantul Regency. The data analysis used paired sample t-test to saw the impact resulting from the allocation of village funds. The test results showed that there were significant differences in physical development and community welfare between before the existence of village funds and after the village funds were given. These results indicated that the provision of village funds by the government has an impact on physical development and community welfare in the Bantul Regency Special Region of Yogyakarta.

scholarly journals ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN PENERIMAAN PPH PASAL 4 AYAT (2)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jelly Anggraeni Dunggio ◽  
Inggriani Elim ◽  
Lidia Mawikere
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Tax Revenue ◽  
Economic Activities ◽  
Average Income ◽  
Tax Rate ◽  
Before And After ◽  
Directorate General ◽  
The Government ◽  
Year 2013

The Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.

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 The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

2014 ◽  
Vol 61 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Liucija Birskyte
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Tax Compliance ◽  
Trust In Government ◽  
National Elections ◽  
Income Reporting ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

scholarly journals DAMPAK KRISIS GLOBAL TERHADAP NON PERFORMING LOAN BANK DEVISA NASIONAL

2016 ◽  
Vol 4 (2) ◽  
pp. 81
Author(s):  
Suharyono Suharyono ◽  
Teguh Widodo
Keyword(s):  
Key Words ◽  
Foreign Exchange ◽  
T Test ◽  
Global Crisis ◽  
Significant Difference ◽  
Before And After ◽  
Composite Rating ◽  
The Impact

Abstract: The global crisis has resulted non performing loan (NPL) increased. The measurement of the banks non performing loan ratio is applicable to assess the composite rating of a bank, as the impact of the global crisis toward non performing loan of foreign exchange banks. This study aimed to determine whether there was significant difference between foreign exchange banks non- performing loan before and after the global crisis. The Bank’s non performing loans   was measured by comparing the Non-Performing Loan to the total credit. The population of this study was 35 foreign exchange  banks.   The Hypothesis was tested by using Mann Whitney  different test and Independent Sample T Test. The research of this study showed that non performing loan of foreign exchange banks before, during, and after global crisis did not have significant difference. Key words: NPL, Bank, Foreign Exchange, Crisis, global.

scholarly journals Recycling Waste of Rice Husk to Improve Entrepreneurship Motivation

2016 ◽  
Vol 5 (1) ◽  
pp. 75
Author(s):  
Fatwa Tentama ◽  
Surahma Asti Mulasari ◽  
Muchsin Maulana ◽  
Rini Anggraeni
Keyword(s):  
Rice Husk ◽  
T Test ◽  
Control Group ◽  
Control Groups ◽  
Control Group Design ◽  
Paired Sample ◽  
Growing Medium ◽  
Significant Difference ◽  
Before And After ◽  
And Control

The farmers in Indonesia have not maximally taken advantage of the existence of rice husk; therefore the huge number of the husk becomes disturbing waste, which spoils environment. The waste of rice husk is potentially capable of improving the farmers’ economy amidst the people’s lack of knowledge about its potential to commercially produce charcoal briquettes from it, make it a plant growing medium, and change it into manure. This research aims at knowing if the training of recycling waste of rice husk can improve the farmers’ entrepreneurship motivation. The subjects of the research were farmers in groups at Bimomartani village, Ngemplak district, Sleman regency. They were 60 participants divided into experintal and control groups. The planned experiment used <em>untreated control group design with dependent pretest and posttest samples.</em> The <em>paired sample t-test</em> and <em>independent sample t-test</em> were used as the techniques of analysis in this research. The result of t-test on <em>paired sample t-test</em> for the experimental group resulted in the value of t = -6.659 with p = 0.000 (p&lt;0.01), which means there was a significant difference of entrepreneurship motivation before and after the training of recycling rice husk. The analysis for <em>Independent sample t-test</em> resulted in the value of t = 7.411 with p = 0.000 (p&lt;0.01), which means there was a significant difference of entrepreneurship motivation between experimental and control groups. It can be concluded that the training of recycling waste of rice husk was effective in improving the farmers’ entrepreneurship motivation.

scholarly journals Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sektor Jasa di BEI

2021 ◽  
Vol 7 (2) ◽  
pp. 227-233
Author(s):  
Maria J F Esomar ◽  
Restia Christianty
Keyword(s):  
Financial Performance ◽  
Hypothesis Testing ◽  
Sampling Method ◽  
Stock Exchange ◽  
Paired Sample ◽  
Empirical Results ◽  
Significant Difference ◽  
Before And After ◽  
The Impact ◽  
Profitability Ratios

The Covid-19 pandemic has caused many hotels, restaurants and tourism activities to be temporarily closed. It has an impact on the financial performance towards the companies engaged in this sub-sector. The objective of this study is to analyze the impact of Covid 19 towards the financial performance of companies engaged in the sub-sector of hotel, restaurant and tourism. Financial performance is measured using several ratios, namely liquidity ratios, solvability ratios, profitability ratios and market ratio. The ype of research is descriptive quantitave. The population in this study is 35 all companies in the sub-sector of hotel, restaurant and tourism listed on the Indonesia Stock Exchange in 2019-2020 period. Samples are collected from 30 companies using purposive sampling method. Hypothesis testing is conducted using the Paired Sample t-Test. The empirical results show that, in the liquidity ratio, and market ratio there is no significant difference between the periods of before and after the first recorded Covid-19 case in Indonesia. Meanwhile, in the solvability ratio and profitability ratio, there are significant differences between the two periods.

scholarly journals Assessing the Impact of Rythu Bandhu Scheme in Warangal District of Telangana

2021 ◽  
pp. 335-340
Author(s):  
C. D. Amitha ◽  
C. Karthikeyan ◽  
M. Nirmala Devi
Keyword(s):  
Farm Income ◽  
Purchasing Power ◽  
Agricultural Activities ◽  
Cropping Intensity ◽  
Significant Difference ◽  
Before And After ◽  
Telangana State ◽  
The Difference ◽  
The Government ◽  
The Impact

Rythu Bandhu Scheme (RBS) also Farmers investment Support Scheme is a welfare program to support farmer investment for two crops a year where the cash is paid directly by the Government of Telangana. A sample of 60 beneficiaries were selected from Warangal district of Telangana state. In order to find out the impact of RBS on beneficiaries - inputs purchasing power, continuity in farming, rural indebtedness, productivity, farm income(in Rs.) and cropping intensity were studied before and after implementation of RBS i.e., in 2016-17 and 2020-21 for beneficiaries.  Based on the results in respective year, “Z” test was applied to find out the difference after the implementation of scheme. From the analysis, it was found that significant difference was observed among respondents with respect to inputs purchasing power (6.74*), continuity in farming (2.93*), rural indebtedness (4.02*), productivity (3.72*), farm income (4.53*). RBS is increasing the beneficiaries capacity to purchase inputs with timely performing agricultural activities, their likeliness to continue farming and better coping with debt.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals Level of knowledge about handwashing and hand sanitizer at Taro village, Gianyar before and after counseling

2022 ◽  
Vol 13 (1) ◽  
pp. 250-254
Author(s):  
Maftuhatur Rizkiyah Putri ◽  
Almira Disya Salsabil ◽  
I Made Agus Dwipayana ◽  
Widati Fatmaningrum
Keyword(s):  
T Test ◽  
Paired Sample ◽  
Hand Sanitizer ◽  
Average Value ◽  
Normality Test ◽  
Significant Difference ◽  
Before And After ◽  
Kolmogorov Smirnov ◽  
Level Of Knowledge ◽  
Test For Normality

Introduction: The COVID-19 pandemic has harmed various fields, and people's activities cannot run as usual. Prevention of the transmission of COVID-19 is very important to be applied in everyday life. Washing hands with soap or hand sanitizer is easy and inexpensive prevention to do, but there are still many people who are wrong in practicing it. This needs to be done more counseling and education to the community in order to increase public knowledge about handwashing and hand sanitizer. Method: This research is an analytic study with a research design using a one-group pretest-posttest design. Using 31 respondents from Taro villagers who attended the counseling. Data analysis using Paired Sample T-test and Kolmogorov-Smirnov Test for Normality Test. Result: The average value of knowledge before counseling is 53.8710 while the value after counseling is 82.9677. Paired Sample T-test and obtained a significance value of 0.000 so that a significant difference was found (<0.005) between the values before and after counseling. Conclusion: There is a significant difference in the level of knowledge before and after handwashing and hand sanitizer counseling.

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