scholarly journals Memulihkan Penerimaan Pajak Pasca Pandemi Covid-19

2020 ◽  
Vol 4 (1) ◽  
pp. 21-28
Author(s):  
Charoline Cheisviyanny
Keyword(s):  
Sampling Method ◽  
Quantitative Approach ◽  
Annual Reports ◽  
Tax Revenue ◽  
Purposive Sampling ◽  
Tax Audit ◽  
Withholding Tax

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.

scholarly journals PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Adelina Simanungkalit ◽  
Agus T. Poputra ◽  
Treesje Runtu
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Processing Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Identification Number ◽  
Tax Revenues ◽  
Data Processing Method ◽  
Tax Audit ◽  
Positive Effect

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

scholarly journals ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR

2017 ◽  
Vol 3 (2) ◽  
pp. 11
Author(s):  
Ade Budi Setiawan ◽  
Siti Meliana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
Financial Condition ◽  
Tax Audit

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer

scholarly journals The Effect of Work Experience, Motivation, and Culture on Auditor Performance Mediated by Self Efficacy

2021 ◽  
Vol 58 (1) ◽  
pp. 474-489
Author(s):  
Asri Usman, Andi Kusumawati, Arifuddin Mannan
Keyword(s):  
Multiple Regression ◽  
Work Experience ◽  
Self Efficacy ◽  
Sampling Method ◽  
Survey Instrument ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Regression Methods ◽  
Culture Influence

This study aims to examine the effect of work experience, motivation, and culture on auditor performance by mediating self efficacy. This study uses a quantitative approach. This research was conducted at the Inspectorate of Maros Regency and the Inspectorate of Makassar City. Data obtained using the survey instrument method used in the form of a questionnaire. The research sample of 60 respondents who in the sample using a purposive sampling method. Data were analyzed using multiple regression methods. The results showed that (1) work experience influenced auditor performance; (2) motivation affects the auditor's performance; (3) culture influences auditor performance; and (4) work experience, motivation, and culture influence the auditor's performance which is mediated by self efficacy.

scholarly journals Faktor-Faktor yang Memengaruhi Instrumen Pengendalian Akuntansi Manajemen dan Dampaknya terhadap Perkembangan Batik di Kabupaten Pamekasan

2020 ◽  
Vol 11 (2) ◽  
pp. 91-102
Author(s):  
Nurhayati Nurhayati ◽  
Nita Octarina
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Sampling Method ◽  
Management Accounting ◽  
Business Development ◽  
Quantitative Approach ◽  
Business Success ◽  
Distribution Analysis ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to determine what factors influence the use of management accounting in Batik SMEs in Pamekasan Regency and how it influences the use of management accounting applications related to control instruments. This research method uses a quantitative approach. The population in this study is the owner of batik SMEs in Pamekasan Regency. The sample was determined using a purposive sampling method with a total of 44 respondents. Data collection was done byinterview techniques and questionnaire distribution. Analysis of the data used in this study is SEM-PLS using the SMARTPLS 3.0 application. The results showed that education and financing did not affect the use of management accounting related to control instruments, whereas accounting training and business scale influenced the use of management accounting related to control instruments. The effect of the use of management accounting on batik SMEs in Pamekasan Regency has a positive effect on business development. After applying management accounting, SME owners can carry out planning and supervision in the operations of SMEs, in other words management accounting strongly supports business success.

scholarly journals ANALISA DAMPAK KEBIJAKAN PENURUNAN TARIF PAJAK PENGHASILAN (PPh) FINAL UNTUK UMKM TERHADAP PENERIMAAN PAJAK NEGARA DI KOTA BATAM PROV. KEPRI

Profit ◽  
2021 ◽  
Vol 15 (02) ◽  
pp. 1-13
Author(s):  
Afrianti Elsye Vanomy
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Sampling Method ◽  
Tax Revenue ◽  
Rate Reduction ◽  
Purposive Sampling ◽  
State Revenue ◽  
Direct Data ◽  
The Impact

This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.

scholarly journals THE EFFECT OF LIQUIDITY, PROFITABILITY, LEVERAGE ON CORPORATE VALUE WITH DIVIDEND POLICY AND BI RATE AS MODERATED VARIABLES (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2014-2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Dana Eka Setiawan ◽  
Ika Yustina Rahmawati
Keyword(s):  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Corporate Value ◽  
Purposive Sampling

<p><em>This study aims to examine the effect of liquidity, profitability, leverage on corporate value with dividend policy and the BI Rate as a moderating variable on banking companies listed on the Indonesia Stock Exchange in 2014-2017. The study used a purposive sampling method for sampling, as many as 13 banks based on criteria. This study uses secondary data from company annual reports. Data were analyzed using SPSS 25. The results showed that: liquidity had a negative and not significant effect on corporate value, profitability had a positive and significant effect on corporate value, leverage had a negative and not significant effect on corporate value, dividend policy and the BI Rate are not able to moderate the effect of liquidity, profitability, and leverage on corporate value.</em></p>

scholarly journals PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR

2020 ◽  
Vol 5 (4) ◽  
pp. 551-559
Author(s):  
Suci Hariyati ◽  
Fazli Syam BZ
Keyword(s):  
Risk Analysis ◽  
Internal Control ◽  
Financial Risk ◽  
Sampling Method ◽  
Control Structure ◽  
Quantitative Approach ◽  
Primary Data ◽  
Control Structures ◽  
Purposive Sampling ◽  
Savings And Loan

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending

scholarly journals Faktor – Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Gloria Julianita Sendow ◽  
Grace B Nangoi ◽  
Winston Pontoh
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Dividend Policy ◽  
Annual Report ◽  
Annual Reports ◽  
Purposive Sampling ◽  
The Third ◽  
Closing Price ◽  
Logistic Regression Method ◽  
Retained Earnings

Abstract. This study aims to determine the effect of Stock Price (Closing Price), Profitability (ROA), Retained Earnings to Total Assets (RETA), Liquidity (CR) and Debt (DAR) on Dividend Policy in Indonesian manufacturing company during 2012 to2016. 28 companies were chosen as samples. They were selected by purposive sampling method. This study obtained those companies’ annual reports from their official websites. Hypotheses were tested by using logistic regression method. The results show that the first hypothesis of stock price does not affect  Dividend policy (0.156 > 0.05); the second hypothesis is profitability, it affects Dividend policy (0.003 < 0.005; the third hypothesis is RETA, it does not affect Dividend Policy (0.131 > 0.05), the fourth one is Liquidity, it does not affect Dividend policy (0.888 > 0.05); and the fifth hypothesis is Debt (DAR), it does not affect Dividend Policy (0.365 > 0.05).Keywords: Dividend Policy, Stock Price, Profitability, RETA, Liquidity, Debt. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Harga Saham (Closing Price), Profitabilitas (ROA), Retained Earnings to Total Assets (RETA), Likuiditas (CR) dan Hutang (DAR) terhadap Kebijakan Dividen pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2016.  Pemilihan sampel dengan menggunakan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 28 perusahaan. Penelitian ini menggunakan data sekunder yaitu laporan tahunan (annual report) yang diperoleh melalui website resmi perusahaan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik. Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu harga saham tidak mempengaruhi kebijakan dividen (0.156 > 0.05), hipotesis kedua yaitu profitabilitas mempengaruhi kebijakan dividen (0.003 < 0.05), hipotesis ketiga yaitu RETA tidak mempengaruhi kebijakan dividen (0.131 > 0.05), hipotesis keempat yaitu likuiditas tidak mempengaruhi kebijakan dividen (0.888 > 0.05) dan hipotesis ke lima yaitu hutang tidak mempengaruhi kebijakan dividen (0.365 > 0.05).Kata Kunci: Kebijakan dividen, harga saham, profitabilitas, RETA, likuiditas, hutang

scholarly journals Analisis Prediksi Kebangkrutan Menggunakan Metode Altman (Z-Score) Pada Perusahaan Farmasi (Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015)

2017 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Fitria Wulandari ◽  
Burhanudin Burhanudin ◽  
Rochmi Widayanti
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Pharmaceutical Companies ◽  
Z Score ◽  
Purposive Sampling

This study aimed to analyze the condition of the company using the Altman Z-Score to predict the potential bankruptcy of the five pharmaceutical companies listed on the Indonesia Stock Exchange in 2011 to 2015. The sampling method  is using purposive sampling with a sample of five pharmaceutical companies. This research is descriptive with quantitative approach. The results showed that: (1)  in 2011 to 2015 the five pharmaceutical companies are in the good category, the number of  Z-Score from all companies are  ≥ 2.99. (2) Moreover  from the five pharmaceutical companies that were analyzed PT Merck Tbk in 2011, 2013 and 2014 had the highest number for Z-Score at 8.45, 6.3 and 5.92. (3) PT Kalbe Farma Tbk in 2012 and 2014 had the highest number for Z Score at 6.08 and 5.91. The results of this study are expected for pharmaceutical companies to maintain liquidity to meet all its obligations so that will interest   investors and creditors. Companies are expected  to manage assets to increase sales and generate profits. 

scholarly journals Analisis EVA, MVA, dan Tobin’s Q Terhadap Harga Saham Emiten di BEI Periode 2012-2016

JEMAP ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Stevi Jimry Poluan ◽  
Rony Joyo Negoro Octavianus ◽  
Edwin Aditya Prabowo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Prices ◽  
Sampling Method ◽  
Listed Companies ◽  
Quantitative Approach ◽  
Share Price ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Purposive Sampling

This study aims to analyze the effect of EVA, MVA, and Tobin’s Q on share price of listed companies in IDX. The type of research used on this study is assosiative research with quantitative approach. Sampling method used is purposive sampling. Multiple Linear Regression used to analyze the data. The results showed that EVA had no effect to companies’ stock prices and MVA had positive and significant effect to companies’ stock prices, and Tobin’s q had positive and significant effect to companies’ stock prices.

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