Pemeriksaan Pajak Dan Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Studi Pada Wajib Pajak KPP Pandeglang

Liquidity ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 20-25
Author(s):  
Eko Hadi Siswanto ◽  
Rachmi Septia Yustikasari
Keyword(s):  
Linear Regression ◽  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Likert Scale ◽  
Negative Influence ◽  
Positive Influence ◽  
Source Analysis ◽  
Unit Of Analysis ◽  
Tax Audit

The purpose of this research is to study it there is positive influence of tax audit and tax payer compliance of tax receipts.The research method used is causal, with the unit of analysis Entity Tax Payer. Sampling method used stratified random sampling.The tax audit and tax payer compliance of tax receipts by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result  shows that’s positive influence of influence of tax audit and negative influence tax payer compliance of tax receipts.

Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan

Liquidity ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 50-58
Author(s):  
Eko Hadi Siswanto
Keyword(s):  
Random Sampling ◽  
Income Tax ◽  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Positive Influence ◽  
Source Analysis ◽  
Annual Income ◽  
Unit Of Analysis ◽  
Personal Tax

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.

scholarly journals PENGARUH LIKUIDITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 82-89
Author(s):  
Ellina Ellina ◽  
Yansen Siahaan ◽  
Parman Tarigan ◽  
Astuti Astuti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence

Abstrak            Tujuan dari penelitian ini adalah untuk mengetahui gambaran Likuiditas, Aktivitas, Profitabilitas dan Return Saham serta pengaruh likuiditas, aktivitas, dan profitabilitas terhadap return saham secara simultan maupun parsial pada Perusahaan Sub Sektor Otomotif dan Komponen yang terdaftar di BEI. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Sampel penelitian adalah Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia.  Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang dilakukan adalah uji asumsi klasik, Analisis regresi linier berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.            Hasil penelitian ini dapat disimpulkan sebagai berikut: 1.Nilai rata-rata Likuiditas berfluktuasi dan cenderung meningkat. 2.Nilai rata-rata Aktivitas dan Profitabilitas berfluktuasi dan cenderung menurun. 3. Nilai rata-rata Return Saham berfluktuasi dan cenderung meningkat. 4.  Hasil regresi linear berganda diperoleh hasil Likuiditas berpengaruh negatif. Sedangkan, aktivitas dan profitabilitas berpengaruh positif terhadap return saham. 5. Hasil pengujian koefisien korelasi dan determinasi terdapat hubungan yang rendah antara variabel indenpenden likuiditas, aktivitas, dan profitabilitas dengan variabel dependen return saham, dan sisanya dipengaruhi oleh faktor lain. 6. Hasil uji hipotesis secara simultan H0 diterima artinya likuiditas, aktivitas, dan profitabilitas berpengaruh tidak signifikan terhadap return saham baik secara simultan maupun parsial.            Saran dari penelitian ini adalah penting bagi perusahaan menjaga tingkat Likuiditas, Aktivitas, dan Profitabilitas perusahaan, dengan lebih mengoptimalkan penggunaan dana agar beban perusahaan tidak akan semakin besar, untuk menarik perhatian investor yang akan berinvestasi pada perusahaan. Kata Kunci: Likuiditas, Profitabilitas, Aktivitas, Return Saham       Abstract            The purpose of this research are: 1. To find out the description of Liquidity, Activity, Profitability and Stock Returns in the Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange. 2. To find out the effect of liquidity, activity, and profitability on stock returns on automotive and component sub-sector companies listed on the Indonesia Stock Exchange both simultaneously and partially. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The research sample was the Automotive and Component Sub-Sector Company listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient and hypothesis testing.The result of this research can be summarized as follows: 1. Average liquidity fluctuate and tend to increase. 2. The average activity and profitability fluctuates and tends to decrease. 3. The average of stock returns fluctuates and tends to increase. 4. The results of multiple linear regression obtained by the results of Liquidity have a negative influence. Meanwhile, activity and profitability have a positive influence on stock returns. 5. The test results of the correlation and determination coefficients have a low relationship between the liquidity, activity, and profitability independent variables with the dependent variable stock return, and the rest is influenced by other factors.             Suggestions from this research are important for companies to maintain the level of liquidity, activity, and profitability of the company, by optimizing the use of funds so that the company's burden will not be greater, to attract the attention of investors who will invest in the company. Keywords: Liquidity, Profitability, Activity, Stock Return

Pengaruh Motivasi Kerja dan Budaya Kerja Terhadap Produktivitas Kerja Karyawan di Kebun Huta Padang PT. Perkebunan Nusantara III (PERSERO) Kabupaten Asahan Sumatera Utara

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Luli Achmad Gozali ◽  
Yusniar Lubis ◽  
Syaifuddin Syaifuddin
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Quantitative Approach ◽  
Stratified Random Sampling ◽  
Direct Influence ◽  
Dominant Influence

This study is aimed to determine and analyze the effect of the implementation of motivation and culture on the employees productivity at Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera. This research method uses a quantitative approach, the type of research is a survey. The sample was determined by stratified random sampling method, 95 people. The data collection through questionnaires. Data were analyzed using multiple linear regression. The results showed that partially and simultaneously, the implementation of motivation and culture had a positive and significant effect on the employess productivity at Huta padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera. The determination coefficient value of 0.882, indicates that the influence of the implementation of motivation and culture on the employess productivity of Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera is 88.2%. The culture has more dominant influence on the employees produktivity at  Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera, with a direct influence of 73,2%. 

scholarly journals The Influence of Enterprise Risk Management, Leverage, Firm Size and Profitability on Firm Value in Property and Real Estate Companies Listed on the Indonesian Stock Exchange in 2016-2018

2021 ◽  
Author(s):  
Dihin Septyanto ◽  
Ikhwan Maulid Nugraha
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Enterprise Risk Management ◽  
Enterprise Risk ◽  
Negative Effect

The objective of this study was to analyze the effects of enterprise risk management (ERM) disclosure, leverage, firm size and profitability on firm value, which is proxied by Tobin’s Q. High corporate value can reflect the shareholders’ wealth. This study used the Indonesian Capital Market Directory (ICMD). The sample included 32 companies, chosen with nonprobability purposive sampling. This study used a quantitative approach with descriptive analysis methods and panel data regression to test hypotheses using the Eviews 10 application. ERM disclosure, leverage and profitability had a positive and significant influence on firm value, while firm size had a negative influence on firm value. The implication of this research is that where ERM has a positive influence on firm value, it is good for companies to increase ERM disclosure, because the company will be considered to have managed its risks well. Debt policy variables that are proxied by the Debt to Equity Ratio (DER) and profitability proxied by ROA had a positive effect on firm value. That is, a higher value of DER was followed by an increase in the percentage of Return On Assets (ROA), which increased the firm’s value. However, the company’s size variable which was proxied by Ln Total Assets had a negative effect on the value of the company, which indicated that investors dislike company assets that are too high and that are not offset by high profits. Keywords: enterprise risk management, leverage, firm size, profitability, firm value

scholarly journals The Laba Per Saham, Rasio Hutang, Pengembalian Atas Aset dan Suku Bunga Terhadap Nilai Perusahaan Wholesale

2021 ◽  
Vol 4 (1) ◽  
pp. 648-661
Author(s):  
Elise Elise ◽  
Mariska Sisilia ◽  
Rina Yustito S ◽  
Cherria Halim
Keyword(s):  
Linear Regression ◽  
Interest Rates ◽  
Firm Value ◽  
Research Method ◽  
Sampling Method ◽  
Regression Equations ◽  
Debt Ratio ◽  
Analysis Model ◽  
Return On Assets ◽  
Earnings Per Share

This study aims to determine the effect of earnings per share, debt ratio, return on assets and interest rates on firm value in whosale companies listed on the IDX in 2014-2018. This research was conducted using an associative research method and a quantitative approach. 17 companies as samples were taken using purposive sampling method. The analysis model uses multiple linear regression equations. The result of the research is that earning per share has no effect on firm value at Whosale companies listed on the IDX. The debt ratio does not affect the firm value of Whosale companies listed on the IDX. Returns on assets have an effect on firm value at Whosale companies listed on the IDX. Interest rates do not affect the firm value of Whosale companies listed on the IDX. Earnings per share, debt ratio, return on assets and interest rates have an effect on firm value at Whosale companies listed on the IDX.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGES

2018 ◽  
Vol 8 (1) ◽  
pp. 439
Author(s):  
I Putu Sukarya ◽  
I Gde Kajeng Baskara
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Positive Influence ◽  
Probability Sampling ◽  
Food And Beverages ◽  
Sampling Approach

The firm value is important because it reflects the performance of the company that affect the perception of investors to the company. The purpose of the study is to determine the effect of profitability, leverage, and liquidity to the firm value. Sampling method used in this research is non-probability sampling approach with purposive sampling technique. The number of samples are 12 companies in the food and beverages sector in Indonesia Stock Exchange 2014-2016. The results showed that simultaneously profitability have significant influence to firm value, leverage have significant influence to firm value, and liquidity have significant influence to firm  value. Partially profitability has a positive influence significantly to  firm value, Leverage has negative influence not significanlyt to firm value, and Liquidity has a positive influence significant to firm value. Keywords: firm value, profitability, leverage, and liquidity

scholarly journals Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2020 ◽  
Vol 30 (1) ◽  
pp. 39
Author(s):  
Dewa Putu Gede Widyana ◽  
I Nyoman Wijana Asmara Putra
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Study Population ◽  
Motorized Vehicles

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

scholarly journals PENGARUHDEWAN DIREKSI, DEWANKOMISARIS INDEPENDEN,LEVERAGE, DAN AKTIVITASPERUSAHAANTERHADAP PENGUNGKAPANSUSTAINABILITYREPORT

2015 ◽  
Vol 10 (2) ◽  
pp. 124
Author(s):  
Eria Nissa Awalia ◽  
Ratna Anggraini ◽  
Rida Prihatni
Keyword(s):  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Negative Influence ◽  
Positive Influence ◽  
Content Index ◽  
Asset Turnover ◽  
Sustainability Report

This  research  was  intended  to  examine  the  influences  of  board  of  directors,  board  of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity,  activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.   KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and  Sustainability Report

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

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

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