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Journal : WIDYAKALA JOURNAL

Mekanisme Good Corporate Governance, Interest Rates, dan Exhange Rates Terhadap Indeks Harga Saham Gabungan Pada Emiten Sektor Manufaktur Dwianika, Agustine
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 5, No 2 (2018): Urban Development & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.376 KB) | DOI: 10.36262/widyakala.v5i2.109

Abstract

Penelitian ini bertujuan untuk menguji: (1) Pengaruh tanggung jawab sosial Perusahaan terhadap Indeks Saham Bursa Efek Indonesia 2015-2016, (2) Pengaruh Tingkat Suku Bunga terhadap Indeks Saham Indonesia Exchange 2015-2016. (3). Pengaruh Nilai Tukar Terhadap Indeks Saham Bursa Efek Indonesia 2015-2016. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan analisis model regresi. Hasil penelitian ini menemukan bahwa variabel makroekonomi GCG dan makro ekonomi secara simultan berpengaruh pada bagaimana periode di BEI. Kebijakan GCG dan nilai tukar perusahaan berpengaruh positif dan nilai tukar berpengaruh negative terhadap nilai saham gabungan (IHSG).Kata Kunci : Good Corporate Governance, Interest Rate and Exchange Rates, Time Series Regressions, IHSG
The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic Agustine Dwianika; Putri Dwi Wahyuni; Fachrul Roza
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.711

Abstract

This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.