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All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science Jurnal Akuntansi Bisnis Pelita Bangsa Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian
Wulandari, Dian Sulistyorini
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Proceeding International Pelita Bangsa

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The Willingness of Individual Taxpayers to Pay Taxes Wulandari, Dian Sulistyorini; Karomah, Laelatul
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

This study aims to determine whether the variable awareness of paying taxes, knowledge and understanding of tax regulations, and level of perception of the effectiveness of the tax system have an effect on the willingness to pay taxes by taking a sample of 99 taxpayers registered at KPP Pratama Cibitung. The type of research used in this study is research. quantitatively with the sampling method of random sampling, namely by taking a sample of taxpayers who are registered at KPP Pratama Cibitung randomly. The results of this study show that awareness of paying taxes partially has a positive and significant effect on willingness to pay taxes, knowledge and understanding of taxation regulations partially have a positive and significant effect on willingness to pay taxes, perceptions of the effectiveness of the taxation system partially have no effect on willingness to pay taxes, and the level of trust in the government and law partially has no effect on willingness to pay taxes.
Macroeconomic Conditions, World Capital Market, and Commodity Price on The Jakarta Composite Index Dasman, Sunita; Purnomo, Grenda Galih; Wulandari, Dian Sulistyorini
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

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Abstract

The company's activities in the capital market such as the Indonesian Stock Exchange securities can be seen from the Stock Price Index combined. There are many factors that affect the JCI such as macro-economic conditions, and commodity prices. Factors that can affect the Jakarta Composite Index (JCI) needs to be studied to obtain maximum investment returns. The purpose of this study is to examine the impact of macroeconomic conditions such as inflation, interest rates, the rupiah exchange rate, and economic growth; global capital market index; commodity prices to the composite price index (JCI). This study uses multiple linear regression analysis with step-wise method by using software Eviews version 10. The results of the study show that the increase in the economic growth and world oil prices had an impact on JCI increase. Increase in inflation rates and the gold price have an effect on the decline in the JCI. The Dow Jones Index, The Nikkei 225 Index, and exchange rate had very strong positive correlation with economic growth (GDP). The interest rate has strong positive correlation with the inflation rate.
Co-Authors Ahmad Bukhori Muslim, Ahmad Bukhori Aji Saputra, Aji Balqis, Hera Afifah Dasman, Sunita Djatnicka, Erlina Fuadi, Agus Hidayat, Nazwa Putri Karomah, Laelatul Kustina, Lisa Kuwat Riyanto Loka, Sedayu Puspapita Maryadi, Adi Oktaviano, Benny Pasha, Revina Purba, Jamian Purnomo, Grenda Galih Rustianah, Rustianah WIDIASTUTI - Widyaningsih, Winda Wulandari, Tirin Yulianti, Vista