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S Sahila
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Economics, Econometrics & Finance

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PENGARUH MODAL KERJA TERHADAP NET PROFIT MARGIN PADA PT. PARADISE JASMIN PALEMBANG Kusminaini Armin; S Sahila
JURNAL KOMPETITIF Vol 9, No 1: Edisi Januari-Juni 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i1.635

Abstract

This study aims to determine the effect of working capital on the net profit margin of PT. Paradise Jasmin. This research is a quantitative research. The population in this study is the overall financial statements of PT. Paradise Jasmin in the year (2013-2017), while the sample in this study was the balance sheet and income statement in the year (2013-2017). Data collection techniques are done by interview and observation techniques. The data analysis technique used is simple linear regression. The results of this study indicate that working capital has a positive and not significant effect on Net Profit Margin on PT.Paradise Jasmine.Keywords: Working Capital, Net Profit Margin
PENGARUH MANFAAT DAN KEMUDAHAN E-FILLING TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA UPT LAPAS KELAS IIA TANJUNG RAJA S Sahila; Kusminaini Armin
JURNAL KOMPETITIF Vol 9, No 2: Edisi Juli-Desember 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i2.708

Abstract

The Directorate General of Taxes modernizes tax administration as a form of improving the quality of tax services for taxpayers, one of which is the development of tax reporting using electronic filling (e-Fillig). This study aims to determine the effect simultaneously and partially of the benefits and convenience of e-Fillling on the submission of annual tax returns for individual taxpayers.Based on multiple linear regression analysis, there is a simultaneous influence between the benefits of e-filling and the ease of e-filling on the submission of the annual tax return for individual taxpayers. Judging from the significance value (0.000 <0.05), it means that H0 is rejected and H1 is accepted. The results of the research are partially between the benefits and ease of e-Filling on the submission of the annual tax return for individual taxpayers, namely for the variable the benefits of e-Filling have a significant effect (0.000 <0.05) meaning that H0 is rejected and H1 is accepted, and for the e-Filing convenience variable has an effect. significant (0.000 <0.05) which means that H0 is rejected H1 is accepted.Keywords: Benefits of E-Filling, Ease of E-Filling, Submission of Annual Tax Return of Individual Taxpayers
Co-Authors Kusminaini Armin