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All Journal Jurnal Akuntansi Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah Akuntansi Peradaban Media Abdimas
Achmad Badjuri
Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Library & Information Science Public Health Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Determinan Terhadap Kepatuhan Wajib Pajak Melalui Sanksi Sebagai Pemoderasi Widia Puja Putri Dyani; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5396

Abstract

Motor vehicle tax is a regional tax collected by the government, the more taxes collected will improve infrastructure improvements for the welfare of the people in Indonesia. Taxpayer compliance greatly affects tax revenue. The purpose of this study was to show the effect of knowledge, service quality, and socialization on taxpayer compliance with sanctions as moderation. This research uses quantitative methods. The number of samples is 100 respondents with the slovin formula who are vehicle taxpayers registered at the Kendal Samsat. The sampling technique is accidental sampling. Primary data used by distributing questionnaires. The test results can be concluded that the variable knowledge, service quality has an effect on taxpayer compliance, but socialization has no effect on taxpayer compliance. This study also proves that sanctions are able to moderate the relationship between knowledge and service quality on taxpayer compliance, while sanctions do not moderate the relationship between socialization and taxpayer compliance. Keywords: Taxpayer Knowledge, Service Quality, Tax Dissemination, Tax Sanctions, and Taxpayer Compliance.
Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes Widha Fitria; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5985

Abstract

One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKM’s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance. Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Return Saham Dengan Likuiditas Sebagai Variabel Moderasi Vanessa Wahyu Devari; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6725

Abstract

Stock Return is the profit obtained by companies, individuals and institutions from the results of the investment policies applied, the factor that influences stock returns is the company's performance. This study aims to find empirical evidence and analyze the effect of firm size and profitability on stock returns with liquidity as a moderating variable is the subject of this study. Companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021 are the subjects of this research. Purposive sampling was used to collect samples from 21 companies. The data used comes from various reliable sources. Company size and profitability are independent variables, stock returns are the dependent variable, and liquidity is a moderating variable. This research collects data using secondary data through documentation techniques. The test results show that firm size has a significant negative effect on stock returns, profitability has a significant negative effect on stock returns, liquidity can weaken the effect of firm size on stock returns, and liquidity can strengthen the effect of profitability on stock returns. Keywords: Company size, profitability, stock return, liquidity
Co-Authors Anggi Sukma Anjani Anisah Salsabila Dewi Handayani Untari Ningsih Diajeng Alina Mufarokah Endang Tjahjaningsih Kentris Indarti Nada Aristia Maharani Risma Elsa Priyani Sri Isnowati Tri Ambarwati Vanessa Wahyu Devari Widha Fitria Widia Puja Putri Dyani Widiatmoko, Jacobus