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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Students´ Journal of Accounting and Banking
Djoko Wahjudi
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Economics, Econometrics & Finance

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ANALISIS PENGARUH JUMLAH PENDUDUK, PRODUK DOMESTIK REGIONAL BRUTO, TINGKAT INFLASI DAN JUMLAH LUAS LAHAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI EKS KARESIDENAN SEMARANG Linggar Digdoyo, 08.05.52.0150; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Land and Building Tax is a tax imposed on land and building objects. Land and Building Tax is one form of taxation that has good potential for development financing therefore the management of the land and building tax becomes important. The purpose of this study was to analyze the influence of population, Gross Domestic Product, inflation rate and the amount of land area of the land and building tax receipt Ex residency in Semarang. These factors affect the increase in Tax Object Sale Value Tax on Land and Building, by increasing the Tax Object Sale Value of Land and Building Tax revenues will also increase. The population used in this study is the residency of Semarang and ex sample in this study is Semarang District, Kendal, Demak, Grobogan, Salatiga and Semarang with the data from 2006 to 2012. The selection of the sample in this study using a sample saturated. The type of data used are secondary data using methods of documentation and literature. The analytical tool used is multiple linear regression. These results indicate a variable number of population and GDP significantly influence the acceptance of land and building tax residency in Ex Semarang, meaning that any increase in population and GDP will improve also the land and building tax receipts in Ex residency of Semarang. While variable rate of inflation and the amount of land area did not significantly influence the acceptance of land and building tax residency of Semarang in Ex.Keywords: Land and Building Tax, Total Population, GDP, Inflation and Total Land Area
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) DIKPP PRATAMA SEMARANG CANDISARI Wiwi Anggraeni, 11.05.52.0193; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
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This study aimed to analyze Factors Influencing Perceptions Regarding tax fraud Taxpayers (Tax Easion). This research was conducted in Semarang Candisari STO. The population in this study are all the individual taxpayer in Semarang Candisari STO. The sample in this study were 110 respondents. The sampling method was convenience sampling. Methods of data collection is done by questionnaire. Engineering test data used in this study include test validity by factor analysis, reliability tests with Cronbach Alpha. Classical assumption test, multiple linear regression analysis, t test to test and prove the research hypothesis. The results show that the justice system of taxation, discrimination and service quality significantly influence tax evasion (tax evasion).Keywords: Justice, Taxation System, Discrimination, Quality Of Service and Tax Evasion
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011 – 2014) Citra Fransiska, 12.05.52.0057; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
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The study examines the Analysis of Factors affecting the Stock Return with variable of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price To Book Value (PBV), and Net Profit Margin (NPM) on Stock Return. The population used is Manufacturing Company listed on the Indonesia Stock Exchange with the sampling method using purposive sampling the study period from 2011 to 2014 as many as 276. The relationship and influence between variables is described by using multiple regression analysis. The results showed that the Return On Asset (ROA) and Earning Per Share (EPS) has positive effect and significant to the Stock Return. Whereas Debt to Equity Ratio (DER). Price To Book Value (PBV), and Net Profit Margin (NPM) had no effect on Stock Return.Keywords: ROA, DER, EPS, PBV, NPM, Stock Return
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVIDANCE DI BURSA EFEK INDONESIA Fitria Purnamasari, 11.05.52.0167; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the influence of executive character, laverage, independent directors and audit committee against tax avoidance in companies listed on the Stock exchange Years 2012-2014. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. The sample in this study in many as 75 companies. The sampling technique used purposive sampling. The criteria for the sample in a row during the observation period 2012-2014. Tha analysis tool used is multiple linear regression. The results the analysis cann be clonclude that : Character executives negatively affects tax avoidance. Laverage positive effect on tax evasion. Independent commissioners positive effect on tax avoidance. The Audit committee negatively affect tax avoidance.Keywords: Corporate Characteristics, Executive Character, Corporate Governance, Tax Avoidance
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2014) Lativa Ningrum, 12.05.52.0224; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of Liquidity, Leverage, Profitability and the Independent Commissioner of Tax Agresiveness Company at manufacture companies which listed in the Indonesia Stock Exchange. The population on this research is all manufacture company in the Indonesia Stock Exchange in 2012 - 2014. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis Partial results of this study show the leverage of significant positive effect on tax agresiveness while variable liquidity, profitability and the independent commissioner doesn’t affect the tax agresiveness.Keywords: Liquidity, Leverage, Profitability, Independent Comissioner, Tax Agresiveness
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Food And Beverage Yang Terdaftar Di BEI 2012-2014) Istianah, 13.05.62.0018; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examined the effect of current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) to the stock price. This research was carried out on food and beverage companies listed on stock exchanges in Indonesia. The sampling method using purposive sampling the study period of 2012 through 2014. The relationship and influence between the variables described by using multiple linear regression analysis. The results showed that the current ratio(CR) positive effect on stock prices. While the debt-to-equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) had no significant effect on stock prices.Keywords: Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Stock Prices
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Saras Meilia Puspitasari, 13.05.52.0261; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The research has aim to analiza about independent commisaris, audit commite, institusional owner, the zise of company, leverage, and profitability impact on tax aggressive in manufaktur company that resistered at Bursa Efek Indonesia (BEI). The population in this research is all manufaktur company that registered at Bursa Efek Indonesia (BEI) in year 2012-2014. Taking sample done by using method purposive sampling and the quantity of sample ove 198. The method of taking secunder data that used was documentation of data analized by using multiple regression linear model. The result of research show that profitability have a negative and significant impact on tax aggressive, the zise of company and leverage have a positive and significant impact on tax aggressive. While independent commisaris, audit commite, and institusional owner don’t have a significant impact on tax aggressive.Keywords: Independent Commisaris, Audit Commite, Institusional Owner, Size Of Company, Leverage, Profitability, Tax Aggressive
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011 – 2014) Citra Fransiska, 12.05.52.0057; Wahjudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

The study examines the Analysis of Factors affecting the Stock Return with variable of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price To Book Value (PBV), and Net Profit Margin (NPM) on Stock Return. The population used is Manufacturing Company listed on the Indonesia Stock Exchange with the sampling method using purposive sampling the study period from 2011 to 2014 as many as 276. The relationship and influence between variables is described by using multiple regression analysis. The results showed that the Return On Asset (ROA) and Earning Per Share (EPS) has positive effect and significant to the Stock Return. Whereas Debt to Equity Ratio (DER). Price To Book Value (PBV), and Net Profit Margin (NPM) had no effect on Stock Return.Keywords: ROA, DER, EPS, PBV, NPM, Stock Return
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Food And Beverage Yang Terdaftar Di BEI 2012-2014) Istianah, 13.05.62.0018; Wahjudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examined the effect of current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) to the stock price. This research was carried out on food and beverage companies listed on stock exchanges in Indonesia. The sampling method using purposive sampling the study period of 2012 through 2014. The relationship and influence between the variables described by using multiple linear regression analysis. The results showed that the current ratio(CR) positive effect on stock prices. While the debt-to-equity ratio (DER), net profit margin (NPM), return on assets (ROA) and return on equity (ROE) had no significant effect on stock prices.Keywords: Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Stock Prices
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVIDANCE DI BURSA EFEK INDONESIA Fitria Purnamasari, 11.05.52.0167; Wahjudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the influence of executive character, laverage, independent directors and audit committee against tax avoidance in companies listed on the Stock exchange Years 2012-2014. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. The sample in this study in many as 75 companies. The sampling technique used purposive sampling. The criteria for the sample in a row during the observation period 2012-2014. Tha analysis tool used is multiple linear regression. The results the analysis cann be clonclude that : Character executives negatively affects tax avoidance. Laverage positive effect on tax evasion. Independent commissioners positive effect on tax avoidance. The Audit committee negatively affect tax avoidance.Keywords: Corporate Characteristics, Executive Character, Corporate Governance, Tax Avoidance
Co-Authors 08.05.52.0150 Linggar Digdoyo 11.05.52.0167 Fitria Purnamasari, 11.05.52.0167 11.05.52.0193 Wiwi Anggraeni, 11.05.52.0193 12.05.52.0057 Citra Fransiska, 12.05.52.0057 12.05.52.0224 Lativa Ningrum, 12.05.52.0224 13.05.52.0261 Saras Meilia Puspitasari, 13.05.52.0261 13.05.62.0018 Istianah, 13.05.62.0018 Arief Himawan Arief Himmawan Arief Himmawan DN