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Analisis Perbedaan Sikap Wajib Pajak Orang Pribadi Terhadap Self Assessment System Pajak Penghasilan Berasarkan Latar Belakang Wajib Pajak

Nama Pengarang : Suratno, Ig. Bondan, Purwantini, Cornelio, Eko Prabowo, T. Handono , Mayasari, Iin, Harsoyo, Edi Kustanto, Albertus Yudi Yuniarto, Sulistiyowati, Firma, Anggraini, Fr. Reni Retno
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 127-150
Abstraksi Narasi : The objective of the research was to find out whether or not there was different attitude of individual tax-payer toward self assessment system of income tax laws based on educational degree, kind of jobs, and income level. The research employed purposive method sampling. The samples were 250 persons in Sleman regency. Questionare was used to collect the data. The collected data was analyzed using chi square method. The result of this research showed that there was no diferent attitude of individual tax-payer toward self assessment system of income tax laws based on educational degree and income level. In the contrary, there was a diferent attitude of individual tax-payer toward self assessment system of income tax laws based on kind of jobs.

Persepsi Mahasiswa Mengenai Pengaruh Total Quality Management Dalam Peningkatan Kinerja Kualitas Sistem Informasi

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 184-196
Abstraksi Narasi : The availability of high-quality software is critical for the effective us of information technology in organizationas. Research in software quality has focused largely on the technical aspects of quality improvement, whil limited attntion has been paid to the organizational and sociobehavioral aspects of quality management. This study represents one effort at addressing this void in the information systems literature. This study examines the effect of total quality managment on quality performance in information system. Questionaires were distributed to 19 undergraduate students of Sanata Dharma University and Graduat Students of Gadjah Mada University. Two categories of research variables are discussed and analyzed: total quality management and quality performance. The resuts suggests that higher levels of understanding of total quality management are associated with higher level of importance of quality performance in information systems.

Pengaruh Transformasi Ekonomi Terhadap Konvergensi Produk Domestik Regional Bruto Riil Per Kapita Di Indonesia: Studi Kasus Di 26 Propinsi Tahun 1977-1997

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 265-278
Abstraksi Narasi : Indonesia`s national product measured by GDP always experienced moderate increasing. GDP per capita also grew. Regionally, GRDP and GRDP per capita among provinces in Indonesia also grew but still showed inequality, which showed by the GRDP per capita gap between the richer provinces and poorer provinces. The inequality of GRDP per capita decreased and th gap was narrowed. Those were the result of the convergnce process of GRDP per capita. The convergence took place because th poorer provinces grew faster than the richer ones. The economic growth of Indonesia was accompanied by economic transformation, which is the process that shifts agricultural importance role and share to manufacturing sector. Economic transformation has slowed down the GRDP per capita convergence process.

Penerapan Konsep Servqual Untuk Mengukur Kualitas Jasa Pendidikan Tinggi

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 212-225
Abstraksi Narasi : The conceptualization and assessment of SERVQUAL (service quality) continues to play an important role for measuring the quality of services as perceived by the customer. To assess an organization`s quality of services, the SERVQUAL quistionnaire has to be modified depend on the characteristics of the organization. This article modifies the SERVQUAL concept to asses th service quality of higher education institution.

Mengkritisi Petunjuk Pengisian SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi Yang Tidak Melakukan Kegiatan Usaha atau Pekerjaan Bebas

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 197-211
Abstraksi Narasi : The manual for filling tax-related forms is intended to guide, facilitate and help fiscuses in their efforts to deal with the 1770s form. Ironically, however, it has some fundamental flaws. It contains several confusing points and statements. In the blanks of 1770s form, for example, there is an attachment of which presentation is at individual fiscuses` free disposal. Such unclarities can make the individual fiscuses slipped and wrog in reporting their tax-obligation. This paper is aimed at investigating the abovementioned manual based on the perspective of an individual fiscus who does not do business or get a free job.

Kepemimpinan Dalam Organisasi: Perdebatan Peran Pemimpin Terhadap Kinerja Organisasi

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 171-183
Abstraksi Narasi : The role of a leader in rganizational performance is on of interesting research topics to be explored. However, empirical research rsult is mixed. It becomes a controversial issu whether a leader has a strong influence in the success or failure of an organization. Several factors influence the inconsistency empirical research result concerning th role of a lader. These factors are the diversity of leadership defiition, research methodology, characteristics of leader, and the variety of external factors that influence the organizational performance. The debate of the role of leader in organizational performance can be reconciled through several approaches,although it could not overcome all of the controversies. Some researchers suggested improving the research methodology and they proved that the outcome was different. Another solution is conducted a contextual research, such as considering the organizational culture, images, desires, and beliefs that shared in a group within an organization. These factors become a contemporary research approach to be well though-out for future research.

Evaluasi Terhadap Alternatif-Alternatif Penilaian Kinerja Perusahaan

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 226-242
Abstraksi Narasi : A company`s performance assessment needs to be condacted at every time. Assessor has to choose on of many performance assessment can be applied in financial aspect, non-financial aspect or both. There are many alternative tools can be used: Financial Ratio, Economic Valu Added (EVA), Market Value Added (MVA), Return on Investment (ROI), Residual Income (RI), Stakeholder Approach and Balanced Scorecard (BSC). This article will evaluate many alternativs of the performance assessment tools.

Bid-Ask Spread Di Pasar Dengan dan Tanpa Market Maker

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 243-256
Abstraksi Narasi : Bid-ask spread of securities is an important attribute for investors and stock markets. What is the bid-ask spread? What determines it? This paper reviews theoretical and empirical studies of the bid-ask spread in different architecture of the stock markets: with and without market maker. This paper also discusses the implication of the bid-ask spread for investors and stock markets.

Analisis Kebijakan `Exit Strategy` Dari International Monetary Fund (IMF)

Nama Pengarang : Wuri, Josephine, Lukas Purwoto, Nugroho, Agustinus Heri, Yudianti, Fr. Ninik, YFM Gien Agustinawansari, Yuniarto, A. Yudi, Desembriarto, Dionysius, Apriani, Lisia
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 257-264
Abstraksi Narasi : This paper explained the Indonesia`s decision not to request a new financial arrangement with the International Monetary Fud (IMF) when the current program expires at the end of the 2003. This was because of the success achieved by the Indonesian government in doing the program. There were four options offered by IMF. The Indonesian government choosed Post Program Monitoring (PPM) option. The PPM would not decrease dramatically the Indonesian foreign exchange reserve. Nevertheless, The exit strategy from IMF could make Indonesian government faced financing gap which is overcomed by fiscal sustainability and restructuring in financial and real sector.

Perdagangan Global Produk Pertanian: Hambatan dan Harapan Negara-negara Sedang Berkembang

Nama Pengarang : -
Nama Majalah/Jurnal : -
Volume / Nomor Edisi : -
Nomor Halaman : 155-167
Abstraksi Narasi : Most of the poor people in developing countries live in rural area. Most of them work and live in the agriculture activities is just enough to support a subsistent living and usually as a result of trading activities between local market players. Therefore, the trade volume and the net revenue earned are limited. To lift rural economic achievement and to alleviate rural poverty, it is not enough to rely just on any effort to boost the growth of agriculture sector, both on farm activities and non-farm activities which usually tied each other through their backward of forward linkages. There should be alternatives to increase the volume and net revenue earned from trading activities on rural products. One of the alternatives is offering a possibility for rural products to have an access to global market which, hopefully, will increase trade volume, and finally increase the revenue of rural society. The problem follows this alternative is ranging from the capability of local-rural producers to provide a continuous supply to the tough competition in global market which includes a number of trade barriers from countries or international institution. This article explores the map of global agriculture product trading, the international institutional barriers and the position of developing countries in the global market.
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