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All Journal AkMen JURNAL ILMIAH YUME : Journal of Management
Irmayanti Sudirman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Library & Information Science Other

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Peran Perpajakan terhadap Pertumbuhan dan Keberlangsungan Bisnis Hotel dan Restoran di Parepare Irmayanti Sudirman; Nirwana Nirwana; Syamsuddin Syamsuddin
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i2.1156

Abstract

Penelitian ini bertujuan untuk mengetahui pengetahuan pajak, kualitas pelayanan, pemeriksaan pajak, sanksi pajak dan kepatuhan wajib pajak membayar pajak hotel dan restoran Kota Parepare. Penelitian ini dilaksanakan di Kota Parepare, Terdapat pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak. Terdapat pengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak, Sanksi pajak memoderasi (memperkuat) pengaruh antara pengetahuan pajak terhadap kepatuhan wajib pajak ,Sanksi pajak memoderasi (memperkuat) pengaruh antara kualitas pelayanan terhadap kepatuhan wajib pajak, Sanksi pajak memoderasi (memperkuat) pengaruh antara pemeriksaan pajak terhadap kepatuhan wajib pajak. Kata Kunci: Perpajakan, pertumbuhan, restoran pare-pare   
DAMPAK CORPORATE SOCIAL RESPONSIBILITY,GOOD CORPORATE GOVERNANCE TERHADAP REPUTASI PERUSAHAAN PERTAMBANGAN DI INDONESIA Irmayanti Sudirman; Dwi Ningrum
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.3294

Abstract

The purpose of this research is that CSR and GCG are activities carried out to provide value to the community and the surrounding environment. So that it can have an impact on the company's positive image which affects the company's reputation and the continuity of the company in the future, especially mining companies in Indonesia. This research method is descriptive quantitative using secondary data, data from the 2018-2020 financial reports.This research was conducted at mining companies in Indonesia. As for the sampling of 46 mining companies using saturated sampling technique, namely sampling from the entire population. The test results show that the Partial Test CSR, has a significance value of 0.000<0.05 and a calculated t value of 5.620> from t table 1,681. This shows that CSR has a significant and significant effect on company reputation.Furthermore, for GCG a significance value of 0.088>0.05 and a t count value of 1.746> from t table 1,681 indicates that GCG is not significant but has an effect on the company's reputation. Meanwhile, the results of the Simultaneous Test CSR and GCG have a significance value of 0.000<0.05 and the calculated f value is 16.405 > from t table 1.681. This shows that CSR and GCG simultaneously have a significant effect on the company's reputation.
Co-Authors Dwi Ningrum Nirwana Nirwana Syamsuddin Syamsuddin