Suchergebnisse

The research aims to examine the effect of funds balance (the General Alocation Fund, the Special Allocation Fund, the Revenue Sharing Fund) and the effect of financial ratios (Local Financial Dependency Ratio, Regional Financial Independence Ratio, Ratio Effectiveness of Locally Generated Revenue and Ratio Effectiveness of Local Tax) to Human Development Index. Human development Index is one of the measure that can be used in assessing the success of local government performance in providing good service to the society.The population in this research is the regencies/municipalities in West Sumatera.The data used is the secondary data of the Regional Revenues and Expenditures Budget of regional government of regencies/municipalities in West Sumatera in 2010-2014. Data were obtained from financial management services of West Sumatera. The results of the research shows that the General Allocation Fund (DAU), the Special Allocation Fund (DAK), Regional Financial Independence Ratio, Ratio Effectiveness of Locally Generated Revenue and Effectiveness of Local Tax, effect on the Human Development Index (HDI). While the Revenue Sharing Fund and Local Financial Dependency Ratio no effect on the Human Development Index (HDI).Keywords: Funds Balance, Financial Ratios, Human Development Index (HDI).

Taxpayer compliance is one of the important points that should be instilled within themselves every citizen has enough condition to be a taxpayer. Therefore, the purpose of the implementation of this study was to determine the effect of the perception of personal taxpayer's financial condition and awareness of taxpayers on tax compliance in KPP Pratama Padang. The process of data collection used 110 individual taxpayers registered in Padang STO. In this study also used two variables: the dependent variable and the independent variables. Compliance of individual taxpayers is the dependent variable while the perception of the financial condition of the taxpayer's personal and tax awareness is the independent variable. The Solved of the problem using quantitative methods by t-statistik. The analysis model used is multiple regression and t-test statistics. The results of hypothesis testing found that perceptions of personal taxpayer's financial condition and tax awareness significantly influence taxpayer compliance in KPP Pratama Padang.Keywords: Perception About Personal Financial Condition Taxpayers, Tax Awareness and Taxpayer Compliance

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation ; Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). The population of this research was banking companies listed on the Indonesian Stock Exchange (IDX). Data collection was obtained using purposive sampling method with several criteria and obtained 34 companies. By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study failed to find the effect of operating cash flow on fixed asset revaluation Keywords: Leverage, Operating Cash Flow, Size Firm, Fixed Asset Intensity, Fixed Asset Revaluation