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All Journal STRATEGIC Jurnal Ekonomi Bisnis Indonesia
Mohammad Solehudin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH SOSIALISASI PAJAK, PELAKSANAAN SANKSI DENDA, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI Mohammad Solehudin; Supradjojo Supradjojo; Meslo Pardede
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 13 No. 1 (2018): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.114 KB) | DOI: 10.36310/jebi.v13i1.95

Abstract

The aims of this research is to determine how socializing influence of tax, penalties andimplementation of service tax authorities on tax compliance in the annual report PPh such as aprivate person either partially or simultaneously or jointly on individual taxpayers who havebusiness or work freely in the district KPP Pratama Kebon Jeruk Satu. This research uses samplerandom sampling and for the types of data uses primary and secondary data types. The primary datasource is obtained directly from the individual taxpayer who has a business or performs listed have aNPWP in KPP Pratama Kebon Jeruk Satu. While secondary data such as the number of individualtaxpayers who registered have income from business or work freely. Independent variables used aretax dissemination, implementation of financial penalities, and service tax authorities. The dependentvariable in this research is the taxpayers compliance. Testing in this research using SPSS 21.0. Theresults of the research showed that the socialization of tax, penalties implementation, and service taxauthorities partially significant effect on tax compliance and simultaneously have a significantimpact also on tax compliance. Implementation of penalties is the most dominant variable or aneffect on tax compliance in reporting SPT Personal Income Tax.
Pengaruh Leverage Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada KBW Nasdaq Financial Technology Periode 2016-2021) Mohammad Solehudin; Ahim Surachim; Imas Purnamasari
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 23, No 1 (2023): STRATEGIC
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v23i1.54899

Abstract

Penelitian ini bertujuan untuk memperoleh gambaran leverage dan profitabilitas terhadap nilai perusahaan pada KBW Nasdaq Financial Technology Index periode 2016-2021. Jenis penelitian yang digunakan adalah penelitian deskriptif verifikatif, serta metode yang digunakan ialah explanatory research. Teknik pengambilan sampel dalam penelitian ini yaitu Teknik purposive sampling dengan jumlah sampel sebanyak 6 perusahaan. Perusahaan financial technology yang terdapat pada KBW Nasdaq Financial Technology Index adalah objek dalam penelitian ini. Teknik analysis data yang digunakan dalam penelitian ini adlah Teknik regresi data panel dengan aplikasi pengolahan data menggunakan aplikasi Eviews12. Penelitian ini memperoleh hasil temuan yang menunjukan bahwa leverage berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, serta profitabilitas berpengaruh positif dan signifikan terhdap nilai perusahaan
Co-Authors Ahim Surachim Imas Purnamasari Meslo Pardede Supradjojo Supradjojo