Sosialisasi Pajak, Tingkat Pendidikan dan Sanksi Pajak terkait dengan Kepatuhan Wajib Pajak UKM

Penelitian ini bertujuan untuk menguji pengaruh sosialisasi pajak, tingkat pendidikan dan sanksi pajak terhadap pengusaha UKM. Responden dari penelitian ini adalah pengusaha UKM yang berada di wilayah Manggar Belitung Timur sebanyak 353 orang. Penelitian ini menggunakan metode kuantitatif dimana penentuan sampel menggunakan metode purpossive sampling. Data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner. Penelitian ini menggunakan analisis regresi bergandauntuk pengujian hipotesis dan uji coba instrumen dianalisa dengan menggunakan uji validitas dan uji reliabilitas. Hasil penelitian ini membuktikan bahwa sosialisasi pajak, sanksi pajak secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UKM. Sementara tingkat pendidikan tidak signifikan terhadap kepatuhan wajib pajak UKM di Manggar Belitung Timur.

Analisis NPM, ROA, dan ROE dalam Mengukur Kinerja Keuangan

This research aims to determine the financial performance of an expedition company based on company profitability analysis. Indicators of profitability used include the ratio of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) in 2016 to 2018. Assessment of company performance is done by comparing the rentability ratio with the average ratio Industry and Bank Indonesia standards. The data used are financial statement data that is balance sheet and income statement report for year 2014 until 2016. Result of research indicate that overall rentability performance show good value, but compared with industry average performance of NPM year 2014 show less result Good, while ROA and ROE performance during 2015 and 2016 has not shown satisfactory results because it is below the industry average. Overall financial performance of the company can be said good.

Analisis Pengaruh Beta Saham, Debt To Equity Rasio (DER) terhadap Return On Asset (ROA) Perusahaan di Bursa Efek Indonesia

Perhitungan rasio keuangan penting bagi perusahaan.. Investor dapat melihat kinerja perusahaan apakah perusahaan berkinerja baik dibandingkan dari rata-rata industri. Rasio adalah ukuran perbandingan antara pos dalam laporan keuangan dengan pos lainnya. Misalnya rasio profitabilitas yaitu Return on Asset makin tinggi ROA makin baik karena Net income makin tinngi. Demikian juga Debt to Equity ratio yaitu berapa batasan berhutang yang ideal yaitu financial leverage berapa ukuran maksimal sehingga net income maksimal.Resiko sistematis atau Beta saham didapat dari slope hasil regresi antara ekses return saham dengan ekses pasar adalah ukuran resiko juga dalam berinvestasi saham . Resiko adalah hal yang menyimpang dari target yang kita inginkan atau sesuatu pencapaian yangberbeda dari hal atau sesuatu yang kita inginkan atau harapkan. Contoh Resiko berinvestasi adalah jika kita menderita kerugian atau kehilangan pokok yang kita tanankan. Resiko yang mempengaruhi saham di bursa yaitu bisa resikosistematik atau bisa juga resiko unsistematis atau resiko di dalam perusahaan misalnya manajemennya. Resiko sistematisjuga disebut resiko pasar yang menimpa semua saham seperti pengaruh dari luar yaitu inflasi, kurs mata uang atau kebijakan pemerintah.Penelitian ini akan membahas apakah ada pengaruh Debt to equity ratio dan beta saham/ resiko sistematis terhadap nilai ROA karena bagi perusahaan net income adalah penting juga bagi investor untuk membeli saham.Sampel datayang diambil penulis sebanyak 35 macam saham dengan cara mengambil secara acak saham-saham yang ada di Bursa efek Indonesia. Data sampel akan diolah dengan statistik menjadi informasi dalam menjawab permasalahan dengan Aplikasi SPSS edisi 19. Hasil penelitian ini yaitu secara bersama-sama variabel Debt to Equity ratio dengan Beta saham mempunyai pengaruh yang signifikan terhadap Return on Equity (ROA) perusahaan di Bursa Efek Indonesia Calculation of finance ratios is important for the company. Investors can view the performance of the company if the company performs well compared to the average industry. The ratio is a measure of the ratio between account in the financial statements with another accounts. For example profitability ratios Return on Assets( ROA) higher is better because Net income increasing. Likewise with Debt to Equity ratio, is how much restriction ideal loanlikethe ideal size of financial leverage to maximum net income. Beta is a systematic risk obtained from the slope of the regression results between excess stock returns with excess return of the capital market index. This is a measure of risk in stock investing. Risk is something that deviates from the target that we want or something less achievement from thing or something we want or expect. Examples of investment risk is if we suffer any loss of money that we invest. Risks of invest stocks is a systematic risk or a unsystematis risk for examplelike a management in the company. Systematic risk is also called market risk hapend to all shares like outside influence,for example inflation, foreign exchange rates or government policy. This research will address the influence Debt to equity ratio and beta stocks / systematic risk to the value of Return of Asset (ROA) because for the company's net income is important for investors to decide buy shares. Sample data is retrieved author as many as 35 kinds of stocks by taking random stocks that exist in the Indonesian Stock Exchange. The sample data will be processed with statistical information in the answer problems with SPSS applications editions 19. Results of this research is jointly variable Debt to Equity ratio with Beta stocks have a significant influence on Return on Equity (ROA) companies in Indonesia Stock Exchange

Analisa Kinerja Keuangan 34 Provinsi Indonesia di Tahun 2018

Power sharing and delegation is politics in nature. The economic side appears on the regional budget planning and realisation. It is the mechanics and the setting of general policy, priority, and plafond of temporary budget. The latent fiscal gap occurs when revenues collected are lesser than expenditures spent, vice versa. Higher portion of expenditures posted as basic allocation has not been coped well with steady regional income. Supports in terms of better capability and capacity to collect regional revenues appear to be non-existent and meaningless, but the resource-rich regions. Even so, the central government appears to have big and deep impacts on the definition of taxable objects and types, and local retributions. This study is to seek which financial performance indicators that can be well-predicted by a numerous variables and indicators forming the regional budgets (APBD) of 34 provinces in Indonesia in 2018. The data was collected from DJPK website in early May 2019. The research method is quantitative descriptive in nature, and using both the OLS regression and determinant regression analysis. Based on the research of recent studies, a numerous financial performance indicators were derived as dependent variables, along with the variables forming the regional budgets of 34 provinces in Indonesia as independent variables. Sixteen dependent variables were set, whilst the 48 independent variables comprised of 4 groups, that is 4 variables of regional specific (r_#), 23 variables of revenues (y_#), 9 variables of expenditures (c_#), and 12 variables of finance/fiscal (f_#). Upon the results of OLS linear regression, 3 variables of financial performance appeared to be the most significant and appealing than the rest. They were independence (k_08), the ratio of DAU in TKDD to the DAU Formula (k_16), dan decentralisation (k_10). On the contrary, 3 variables of financial performance appeared to have no determining variables. They were PAD growth (k_14), fiscal soundness and regional financial management (k_03), dan effectiveness (k_11). These 3 variables were a part of 4 variables having the least adjusted R2, with infrastructure (k_04) as the remaining one. The heteroscedastic nature that appears in the k_14 estimation equation has suggested that k_14 fails to be used as the benchmark and reference of financial performance of regional budgeting, at least in its definition and operationalisation in this study and research. Likewise the usage of f_07 variable, the fiscal gap 1, the difference of DAU Formula with basic allocation (in basic data source).

Analisis Perencanaan Partisipatif terhadap Pencapaian Kinerja Pegawai pada Kantor Sekretariat DPRD Kota Gunungsitoli

Planning is the process of defining organizational goals, making strategies to achieve that goal, and developing plans for organizational work activities. While performance is what is done and what is not done by employees is the work that has been achieved by employees. The purpose of this study was to determine the effect of participatory planning on employee performance at the Secretariat of the Regional Representatives Office of the Gunungsitoli City. In this study the authors analyzed the research data using quantitative methods. The dependent variable (Y) of this study is performance, while the independent variable (X) is planning. The population in this study were all employees in the Secretariat Office of Gunungsitoli City DPRD, while the sample was 24 people. Based on the data collected from the research conducted, the results were obtained that there was an influence of participatory planning on employee performance at the Gunungsitoli City DPRD Secretariat Office ".

Pengaruh Pemahaman, Sanksi Perpajakan, dan Tingkat kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak dalam Membayar PBB-P2

- This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayers compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district as many as 27,761 taxpayers. The sample in this study amounted to 100 taxpayers obtained from the results of calculations using the Slovin formula. The method of collecting data in this study by distributing questionnaires. Questionnaire tests in this research, namely data quality test, classic assumption test, and hypothesis test. The results of this research indicate that there is a significant effect of the understanding variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.307) and tcount greater than the value of ttable (4.408> 1.98498) at the significance value (0,000 < 5%). There is a significant effect of tax sanction variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the negative regression coefficient (-0.209) and tcount smaller than the value of ttable (-1.452 < 1.98498) at the significance value (0,150 > 5%). There is a significant effect of the level of trust in the government variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.654) and tcount greater than the value of ttable (6.540 > 1.98498) at the significance value (0,000 < 5%). Understanding, tax Sanctions, and the level of trust in the government have a significant effect of a manner together on taxpayers compliance in PBB-P2 payments. This is evidenced by the value of Fcount which is greater than the value of Ftable (28,113 > 2,70) at the significance value (0,000 < 5%).

Pengaruh Brand Awareness terhadap Keputusan Pembelian pada PT Gramedia Asri Media Cabang Cinere Mall Depok

Gramedia Asri Media is a company that specializes in retail that offers best books from various publishers , as well as school supplies products and an office that is best quality. PT Gramedia Asri Media trying continue to create a the brand awareness to public, In order to become the dominant choice in their purchasing choices. The study be conducted for determine how big influence the brand awareness of purchasing decisions. The method of this study used by quantitative method with Independent variables are Brand Awareness and the dependent variabel is purchasing decision and with sample of 30 respondents. The sampling technique used in this study is Sample Random Sampling. The method of this study used by methods observation, methods interview, methods questionnaire, and atudy documentation. Methods of data analysis used in this correlation coefficient analysis methods, determination coefficient, and simple linear regression analysis. Data processing was performed by using SPSS 23 software for Windows. Through the test R brand awareness has a strong relationship to the purchase decision. The influence of brand awareness on purchasing decision is 60,9% and the rest is 39,09% influenced by other factors not examines like brand image, promotion, quality of service and others. Each increase of one scala Brand Awareness will raise the Purchase Decision by 0,804.

Pengaruh Struktur Modal, Pertumbuhan, Ukuran Perusahaan dan Likuiditas terhadap Profitabilitas pada Perusahaan Pertambangan Periode 2012-2016

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, pertumbuhan, ukuran perusahaan dan likuiditas secara simultan terhadap profitabilitas pada perusahaan pertambangan yang terdaftar di BEI periode 2012-2016. Penelitian ini menggunakan metode penelitian kausal melalui pengujian hipotesa. Populasi penelitian ini adalah 40 perusahaan pertambangan yang terdaftar di BEI periode 2012-2016. Pemilihan sampel dilakukan dengan menggunakan metode non probability sampling dengan teknik purposive sampling sehingga diperoleh sebanyak 36 perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder, berupa data laporan keuangan yang bersumber dari Indonesian Capital Market Directory (ICMD) dan Bursa Efek Indonesia. Data-data yang diperoleh dari hasil penelitian selanjutnya dianalisis dengan model regresi data panel menggunakan bantuan program software Eviews 9.0. Ringkasan dari hasil penelitian ini adalah pertama, struktur modal terbukti berpengaruh negatif signifikan terhadap profitabilitas. Kedua, pertumbuhan perusahaan berpengaruh positif signifikan terhadap profitabilitas. Ketiga, ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap profitabilitas. Keempat, likuiditas berpengaruh negative signifikan terhadap profitabilitas. Berdasarkan hasil penelitian yang dilakukan, terbukti bahwa struktur modal, pertumbuhan perusahaan dan likuiditas memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan. Sehingga disarankan kepada pihak investor hendaknya memastikan pihak manajerial perusahaan mengelola struktur modal dengan seefisien dan seefektif mungkin serta mempertimbangkan bagaimana manajerial memanfaatkan dan mengelola segala sumber daya yang dimiliki perusahaan untuk meningkatkan pertumbuhan usahanya dan hendaknya lebih memperhatikan likuiditas perusahaan karena terbukti berpengaruh terhadap profitabilitas perusahaan.

Pengaruh Inflasi, Suku Bunga Dan Nilai Tukar Terhadap Harga Saham Studi Kasus Pada Perusahaan Manufaktur Otomotif Terdaftar Di Bursa Efek Indonesia Tahun 2012- 2017

- Penelitian ini bertujuan untuk menguji pengaruh Inflasi, Suku Bunga dan Nilai Tukar terhadap Harga Saham studi kasus pada perusahaan manufaktur otomotif terdaftar di bursa efek indonesia tahun 2012 – 2017, baik secara simultan maupun parsial. Penelitian ini menggunakan metode pendekatan kuantitatif. Sampel penelitian yang digunakan yaitu PT. Astra Internasional Tbk. dan PT. Indomobil Sukses Internasional Tbk.. Data yang digunakan adalah data selama 6 tahun yaitu dari tahun 2012 sampai dengan 2017. Data kuantitatif yang digunakan dalam penelitian adalah data inflasi, suku bunga, nilai tukar dan harga saham PT. Astra Internasional Tbk. dan PT. Indomobil Sukses Internasional Tbk. dengan data per bulan. Teknik analisis data yang digunakan yaitu analisis regresi liniear berganda menggunakan SPSS 24.00. Pengujian hipotesis menggunakan uji t (uji parsial) dan Uji F (uji simultan). Hasil penelitian menunjukkan bahwa secara parsial Inflasi dan Suku Bunga tidak berpengaruh signifikan terhadap harga saham dan Nilai Tukar berpengaruh terhadap harga saham PT. PT. Astra Internasional Tbk. dan PT. Indomobil Sukses Internasional Tbk. tahun 2012-2017, sedangkan secara simultan menunjukkan bahwa Inflasi, Suku Bunga, dan Nilai Tukar berpengaruh signifikan terhadap harga saham PT. PT. Astra Internasional Tbk. dan PT. Indomobil Sukses Internasional Tbk. tahun 2012-2017.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Struktur Modal, Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Indonesia Tahun 2015-2018

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, struktur modal, pertumbuhan perusahaan dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan 27 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan metode purposive sampling selama tahun 2015 sampai dengan tahun 2018. Jenis penelitian ini adalah kausalitas kuantitatif, yang dianalisis dengan menggunakan metode analisis regresi linier berganda data panel dengan bantuan alat Eviews 11 untuk mengolah datanya. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, semakin besar keuntungan yang diperoleh semakin besar pula kemampuan perusahaan membayarkan devidennya. Hal tersebut dapat memberi sinyal positif kepada investor sehingga saham akan semakin diminati yang kemudian akan meningkatkan nilai perusahaan tersebut.