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All Journal I-Finance Journal Jurnal Fairness

Eddy Suranta

Fakultas Ekonomi dan Bisnis Universitas Bengkulu

Author-ID : 2880507

Economics, Econometrics & Finance

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PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Anton Robiansyah; Pratana Puspa Midiastuty; Eddy Suranta; Suparsiyem Suparsiyem
I-Finance Journal Vol 6 No 1 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i1.5480

Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG Elvis Nopriyanti Sherly; Rini Indriani; Eddy Suranta
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.

DETERMINAN MINAT NASABAH DALAM MEMILIH PEMBIAYAAN SYARIAH Elvira Hertika; Saiful Saiful; Eddy Suranta
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

The purpose of this research is to determine the influence of knowledge, religious obligation, attitude, social influence and pricing of islamic personal financing toward the intention to use islamic personal financing. This research was conducted on PT Bank BNI Syariah Branch of Bengkulu.The populations of this research were customers who use of Islamic personal financing at PT Bank BNI Syariah Branch of Bengkulu both existing customers or new customers. The data are collected from the questionnaire filled by 89 customers who use the of Islamic personal financing. The data analysis method of this research was processing by SmartPLS.The results show that knowledge an social influence have the positive significant influence toward the intention the customer in choosing the Islamic personal financing. Pricing of islamic personal financing have positive influence while religious obligation, attitude has no influence toward the intention the customer in choosing the Islamic personal financing. The results of this study have implications for more effective strategies can be recommended to attract bank customers to use Islamic personal financing. The findings of this study should be of value to Islamic banks in terms of expanding their customer base.

PENENTU KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahadian Dopin Prabulana; Saiful Saiful; Eddy Suranta
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The dividend distribution policy is a difficult financial decision for management. The research objective was to examine the determinants of the Dividend Payout Ratio (DPR) in companies listed on the Indonesian stock exchange. The independent variables used in this study are Free Cash Flow (FCF), Debt Rate (LEVERAGE), Foreign Ownership Level (FOREIGN), Growth Rate (GROWTH), and Company Size (SIZE).The research sample was 62 non-financial companies listed on the Indonesia Stock Exchange using multiple regression analysis. This study is exposed to the problem of classical assumptions, namely data normality and cannot be resolved due to the limitations of the study sample. This study is also affected by the problem of heteroscedasticity so that the hypothesis testing uses weighted least square (WLS).The results showed evidence that FCF, Growth and Size have an effect on dividend payment policies and Leverage and Foreign have no effect on dividend payments. This study shows that investors who expect dividend payments can invest in companies that have a high FCF, large size and low growth, on the other hand, if investors expect a greater investment return, it can be obtained from Capital Gain. This research also shows that agency conflicts related to FCF can be resolved through dividend payments.

PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP Sonny Agus Fridian; Kamaludin Kamaludin; Eddy Suranta
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.

PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI Ummul Khair; Kamaluddin Kamaluddin; Eddy Suranta
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .

ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA Fachruzzaman Fachruzzaman; Eddy Suranta; Elvi Martini
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.

Co-Authors Elvi Martini Elvira Hertika Elvis Nopriyanti Sherly Fachruzzaman Fachruzzaman Kamaluddin Kamaluddin Kamaludin Kamaludin Pratana Puspa Midiastuty Rahadian Dopin Prabulana Rini Indriani Robiansyah, Anton Saiful Saiful Sonny Agus Fridian Suparsiyem Suparsiyem Ummul Khair

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