Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi https://e-journal.upstegal.ac.id/index.php/per PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi with <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1250130452" target="_blank" rel="noopener">ISSN 2085-8469 (printed)</a> and <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1563864051&1&&" target="_blank" rel="noopener">ISSN 2685-600X (online)</a>, is published by Faculty of Economics and Business Universitas Pancasakti Tegal. PERMANA is published twice a year (every February and August). Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi is a peer-reviewed journal. PERMANA invites academics and researchers who do original research in the fields of  tax management, management, and accounting including but not limited to Tax Science, Management Science, and Accounting Sciences. Faculty of Economics and Business, University of Pancasakti Tegal en-US Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 2085-8469 PENGARUH SUKU BUNGA DEPOSITO, NILAI TUKAR DAN INFLASI TERHADAP HARGA OBLIGASI PEMERINTAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2017 https://e-journal.upstegal.ac.id/index.php/per/article/view/1170 The purpose of this study is to 1). To know the effect of deposit interest rate on government bond price, 2). To know the effect of exchange rate on the price of government bonds, 3) To know the effect of inflation on the price of government bonds, 4). To know the effect of deposit interest rate, exchange rate, and inflation simultaneously to government bonds. The method used in this study is multiple regression. While the data analysis methods used are classical assumption test, simple linear regression analysis, test of simple linear regression coefficient, multiple linear regression analysis, multiple linear regression coefficient test, coefficient of determination analysis. Based on the results of simple regression analysis analysis of deposit interest rates on government bond prices obtained sig value. amounted to 0.342> 0.05, so it can be concluded that there is no effect of deposit rates on the price of government bonds listed on the Indonesia Stock Exchange period 2011-2017. From the results of simple regression analysis of the exchange rate against the price of government bonds obtained sig value. amounted to 0.060> 0.05, so it can be concluded that there is no effect of exchange rate on the price of government bonds listed on the Indonesia Stock Exchange period 2011 -2017. From the results of simple regression analysis of inflation analysis on the price of government bonds obtained sig value. amounted to 0.046 <0.05, so it can be concluded that there is inflationary influence on the price of government bonds listed on the Indonesia Stock Exchange period 20112017. From the results of simultaneous testing known significance value of 0.047. Because the probability value of sig nificance of 0,047 <0,05 can be interpreted that there is influence of deposit interest rate, exchange rate, and inflation simultaneously to government bond price listed in Bursa Efek Indonesia period 2011-2017.Â Keywords: Deposit Interest Rate, Exchange Rate, Inflation, Government Bond Price. Desi Nitasari Jaka Waskita Mahben Jalil Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH KURS, SUKU BUNGA, DAN DIVIDEN PERSHARE TERHADAP HARGA SAHAM PADA SEKTOR PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2013â€“ 2017 https://e-journal.upstegal.ac.id/index.php/per/article/view/1171 The effect of exchange rate, interest rate and dividend of share price on banking sector which is listed in Indonesia Stock Exchange year 2013-2017. Essay. Tegal: Faculty of Economics and Business Universitas Pancasakti Tegal,2018. The purpose of this study is to determine the ability of investors in considering stock prices in the banking sector in 2013-2017. Hypothesis in this research is 1) exchange rate effect on stock price. 2) interest rates affect the stock price. 3) dividend pershare effect on stock price. 4) exchange rate, interest rate and dividend pershare simultaneously affect the stock price. The population used in this study is a banking company that publishes stock prices listed on the Indonesia Stock Exchange in 2013-2017. The sample in this research are 21 banking companies. With technique of sampling using purposive sampling. The data in this research is quantitative data. Sources of data in this study are secondary sources obtained from the share price of an annual banking company published in Indonesia Stock Exchange period 2013-2017. Data collection techniques using documentation techniques. Data analysis method using descriptive statistic, classical assumption test, simple linear regression analysis, multiple linear regression analysis and coefficient of determination, then obtained the result of research that the exchange rate does not have a significant effect on stock prices, the interest rate does not significantly influence the stock price, against stock price, exchange rate, interest rate and dividend pershare have significant effect to stock price.Keywords: Rate, Interest Rate, Dividend Pershare, Stock Price Atika Riziqyani Mr. Gunistiyo Niken Wahyu C Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH PENERAPAN PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA BAGI HASIL TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET DAERAH (DPPKAD) EKS KARESIDENAN PEKALONGAN PADA TAHUN 2013 â€“ 2017 https://e-journal.upstegal.ac.id/index.php/per/article/view/1172 The purpose of this study is 1) to determine simultaneously the effect of the application of local taxes, regional retribution and revenue sharing funds on financial independence 2) To know partially the effect of tax implementation on regional financial independence 3) To know partially the influence of regional retribution on regional financial independence 4) To know partially the effect of revenue sharing funds on regional financial independence. Data collection method used in this study is documentation. While the data analysis used is classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistical test), individual parameters significant test (t statistical test) and determination coefficient. The first hypothesis uses simultaneous parameter significance test proving that there is a positive and significant influence on the application of local taxes, regional retribution and revenue sharing on regional financial independence as evidenced by sig = 0,000 <0,05. The second hypothesis uses the individual parameter significance test proving that there is a positive and significant influence on the application of local taxes on regional financial independence as evidenced by the sig value = 0,000 <0,05. The third hypothesis uses an individual parameter significance test proving that there is a positive and insignificant influence on the regional financial independence evidenced by sig = 0.224> 0.05. The fourth hypothesis uses the individual parameter significance test proving that there is a negative and significant effect on revenue sharing on regional financial independence as evidenced by sig = 0.001 <0.05.Keywords: Application Of Local Taxes, Regional Retribution, Revenue Sharing Funds For Regional Financial Independence Mrs. Balqis Sri Murdiati Mrs. Amirah Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP HASIL PENJUALAN PRODUK BAWANG GORENG PADA UD BAWANG GORENG DI DESA PAGEDANGAN KECAMATAN ADIWERNA KABUPATEN TEGAL https://e-journal.upstegal.ac.id/index.php/per/article/view/1173 The purpose of this study is 1). To know the effect of promotion cost to the sale result, 2). To know the effect of distribution cost on sales result, 3). To know the effect of promotion cost and distribution cost together to the sales result. Data collection techniques used in this study is the method of documentation and interviews. While the data analysis method used is classical assumption test, simple linear regression analysis, test of simple linear regression coefficient, multiple linear regression analysis, test of multiple linear regression coefficient, coefficient of determination. Based on the results of simple linear regression analysis calculations obtained results for the promotion variable in obtaining a probability significance value of 0.000 is smaller than 0.05 means there is a significant effect of promotion on sales results concluded that the first hypothesis that reads "Suspected there is the influence of promotional costs on sales results fried onion product "proved true. The result of calculation of simple linear regression analysis obtained result for the distribution variable in obtaining the value of probability significance of 0.000 is smaller than 0,05 meaning there is significant influence of distribution to result of sale can be concluded that second hypothesis which reads "allegedly there influence of distribution cost to result of sale fried onion product "is proven. The result of simultaneous influence test obtained by the significance level of 0,000 <0,05 means there is a significant influence between the cost of promotion and distribution costs together to the sales results can be said the third hypothesis that reads "It is suspected that there is influence of promotion costs and distribution costs together. same to the sale of onion garlic products on UD Bawang Goreng in Pagedangan Village Adiwerna District Tegal Regency "proved true.Keywords: Promotion Cost, Distribution Cost, Sales Result Mrs. Darnawi Jaka Waskito Mahben Jalil Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH BEBAN KERJA, KONFLIK KELUARGA, DAN KEPUASAAN GAJI TERHADAP STRES KERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik di DIY Yogyakarta) https://e-journal.upstegal.ac.id/index.php/per/article/view/1174 This research investigates the causes of work stress among public accountant in public accountant official of Yogyakarta. Specifically, it identifies role overload, family conflict and pay satisfaction. The research constitutes a correlated research with interview and questionnaires. Data for this research was obtained from a 5-points Likert scale questionnaire mailed to 60 public accountant. The statistical method for analysis and hypothesis testing employed in this research was multiple regression based on SPSS program. Results show that there was a positive relationship between workload and work stress. Meanwhile, family conflict and pay satisfaction factor were not related to work stress.Â Keywords: role overload, family conflict, pay satifaction, work stress Eva Anggra Yunita Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH JUMLAH PENDUDUK, PRODUK DOMESTIK REGIONAL BRUTO DAN INFLASI TERHADAP PENERIMAAN PAJAK DAERAH PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH https://e-journal.upstegal.ac.id/index.php/per/article/view/1175 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.Â Keywords: the number of Population, gross domestic products, inflation, local tax. Hidayati Sania Eva Anggra Yunita Ibnu Muttaqin Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL TERHADAP PREDIKSI FINANCIAL DISTRESS PADA BANK PERKREDITAN RAKYAT https://e-journal.upstegal.ac.id/index.php/per/article/view/1176 This study aims to determine the effect of Risk Based Bank Rating on the prediction of financial distress in Rural Banks in the area of ex Residency of Pekalongan with the period of research in 2013 until 2017. This study of financial distress uses a quantitative approach towards all BPR in Indonesia by using purposive sampling method. Data analysis method used is logistic regression analysis with the dependent variable in the form of dummy variables, namely 1 for non-financial distress and 2 for financial distress. Determination of the financial distress category was determined based on the Financial Services Authority Regulation No.5 / POJK.03 / 2015, that BPR with core capital below Rp6 billion indicated experiencing financial difficulties and vice versa. The results of the research showed that (1) Risk Profile represented by the LDR and NPL ratios had a positive and insignificant effect on financial distress. (2) Good Corporate Governance (GCG) represented by the composite value of the self-assessment report on the application of BPR governance has a positive effect but not significant to financial distress. (3) Earnings represented by the ROA ratio have a positive and insignificant effect on financial distress. (4) Capital represented by the CAR ratio has a negative effect and is not significant to financial distress.Keywords: Rural Bank, financial distress, Risk Based Bank Rating, profile risk, Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Good Corporate Governance (GCG),Earnings, Return On Asset (ROA), Capital Adequacy Ratio (CAR), logistic regression Kristina Nimas Wijayanti Inayah Adi Sari Dewi Indriasih Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR, TINGKAT KEPATUHAN MENYAMPAIKAN SPT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA TEGAL https://e-journal.upstegal.ac.id/index.php/per/article/view/1177 The effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. Faculty of Economic and Bussines University Of Pancasakti Tegal 2018. The purpose of this research was to determine the effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. The data analysis technique used for this research is descriptive and quantitative approach. The research used secondary data and more focused on the realization statements Number of registered taxpayers, compliance level in delivering SPT, tax audits and income tax receipts research sample that is the period of 2015-2017. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linier regression analysis. The result showed that the number of registered taxpayers has a positive and significant impact on income tax receipts. However compliance level in delivering SPT and tax audits not impact on income tax receipts.Keywords : Income tax receipts, The number of registered taxpayers, Compliance level in delivering SPT and Tax audits. Meida Nurul Azizah Mr. Sumarno Abdulloh Mubarrok Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 OPTIMALISASI PENGELOLAAN LAHAN DALAM MENINGKATKAN PRODUKSI JAGUNG, SEBAGAI UPAYA PENINGKATAN PENDAPATAN PETANI DESA BOJONGSANA KABUPATEN TEGAL https://e-journal.upstegal.ac.id/index.php/per/article/view/1178 The study was conducted in Bojongsana village, Suradadi Subdistrict, Tegal Regency from April to August 2018 to optimize land in increasing corn production, as an effort to increase the income of farmers in Bojongsana village, Tegal Regency. The population in this study were corn growers. The data used in this study are primary data obtained through direct interviews with respondents. While secondary data was obtained from the office of the Bojongsana Village Chief and the Suradadi Agriculture Service Office in Tegal Regency. Sampling using Purposive sampling, namely samples are farmers who have the ability and experience in planting corn according to the purpose of this study. Data and information collected then processed and discussed qualitatively descriptive. The results show that by optimizing the land after the rice harvest, which is utilized for corn production with the strategy of the SWOT analysis can increase farmers' income. To meet market demand for corn, there needs to be a sustainable development of corn production in Bojongsana village, Suradadi District, Tegal Regency. Keyword: SWOT Analysis Sari Wiyanti Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2 PENGARUH RELIGIUSITAS, PEMAHAMAN PERPAJAKAN, STATUS SOSIAL EKONOMI DAN LOVE OF MONEY TERHADAP PERSEPSI PENGGELAPAN PAJAK https://e-journal.upstegal.ac.id/index.php/per/article/view/1179 This study aims to examine the influence of religiusity, understanding taxation, socioeconomic status and love of money on the perception of tax evasion simultaneously and partially. Population in this study are accounting studens of economic faculty at the university of pancasakti tegal force of 2014 and 2015, with a sample of 81 students. Sampling technique used in this research in purposive sampling technique. The results of the analysis using computerized calculations with SPSS program version 22 which shows that religiosity, understanding taxation, socioeconomic status and love of money affect simultaneously to perceptions of tax evasion. Religusitas and socioeconomic status does not partially affect the perception of tax evasion. instead this study shows the understanding of taxation and love of money partially influence the perception of tax evasion.Keyword : of religiosity, understanding taxation, socioeconomic status, love of money and tax evasion perceptions. Friska Ade Nauvalia Yuniarti Hermawan Tri Sulistyani Copyright (c) 2019 PERMANA 2019-02-11 2019-02-11 9 2