INFO ARTIKEL

INFO ARTIKEL Famount > Ftable (4,829 > 3,11) and significantly 0,010 < 0,05..

The purpose of this research is to find out whether Economic Growth, Local Own Revenue, General Alocation Fund, Special Alocation Fund influence the Capital Expenditure at Provinsi Central Java. The analyze method that is used in this research is quantitative method with multiple linier regression with bring about classical assumption test. The variable used in this research are Economic Growth, Local Own Revenue, General Alocation Fund, Special Alocation Fund as independent variable and the Capital Expenditure as dependent variable. Amount of this research population counted 29 Sub-Province and 6 town from year 2007 up to year 2011. The result proof that Economic Growth, Local Own Revenue, General Alocation Fund, Special Alocation Fund influence significanly and simultaneously the Capital Expenditure of regencies and cities in Central Java. Adjusted R2 expressed that 79,1% influence given by Independent variables. The rest 20,9% influence given by other variables is not mentioned in this research model, Partially Regional Own Revenue, and General Alocation Fund, variable influence Capital Expenditure. Economic Growth with PDRB and Special Alocation Fund with actual price have no significant influence to the Capital Expenditure. Keywords: Economic Growth, Regional Own Revenue, General Alocation Fund, Special Alocation Fund and Capital Expenditure.

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .

This study aims to determine the factors that influence compliance in land and building tax payments in the District Sleman.Variabel dependent adherence in this study were paying taxes. The independent variables in this study include knowledge of taxation, education, administrative sanctions. This study used a questionnaire for data collection. Sample research study is registered taxpayers in Revenue Kabupten Sleman. Analysis of research data using multiple linear regression. The results showed that the variable tax knowledge and administrative penalties positive significant effect on adherence Land And Building Tax payments while the education variable does not affect the compliance of land and building tax payments. Keywords: knowledge of taxation, education, administrative sanctions, Compliance.