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The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions on Corporate Taxpayer Compliance at KPP Pratama South Bekasi Lisdawati Arifin; Pandu Perdana Saputra; Rianto Rianto
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.245

Abstract

Taxes are the country's largest source of financing in administering the government. The role of taxes is increasingly strategic, especially during the current weakening economic conditions. Tax compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. It is necessary to increase the compliance of taxpayers to comply with their obligations by coercive and continuous efforts by the government so that the tax revenue target is achieved according to the predetermined target. The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, on corporate taxpayer compliance at KPP Pratama Bekasi Selatan, was studied using a quantitative approach with an associative descriptive research design. The population in this study were corporate taxpayers registered at the KPP Pratama, South Bekasi. Sampling using incidental sampling technique with a sample of 100 respondents, data was collected by distributing questionnaires, anyone who coincidentally met with the researcher could be used as a sample, if deemed suitable as a data source. The results showed that the knowledge of taxpayers had a positive and significant effect on corporate taxpayer compliance, this was evidenced by the positive regression coefficient value of 0.427 and tcount of 4.754 > t table 1983 at a significance of 0.000 <0.05. Taxpayer awareness has a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.352 and t count of 4.086 > t table 1.983 at a significance of 0.000 <0.05. Tax sanctions have a positive and significant effect on corporate taxpayer compliance, this is evidenced by the positive value of the regression coefficient, namely 0.515 and t arithmetic of 6.066 > t table 1983 at a significance of 0.000 < 0.05. Taxpayer knowledge, taxpayer awareness, and tax sanctions have a positive and significant effect together, this is evidenced by the positive value of the regression coefficient, namely 0.225, 0.231, 0.382 and Fcount of 21.082 > Ftable 3.09.
Pengaruh Modal Kerja dan Pertumbuhan Penjualan Terhadap Profitabilitas pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Lisdawati Lisdawati; Yusnina Yusnina; Pandu perdana Saputra; Daryanto Daryanto; Hamdiah Hamdiah
Jurnal Neraca Peradaban Vol. 3 No. 1 (2023): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v3i1.234

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Modal Kerja dan Pertumbuhan Penjualan terhadap profitabilitas yang diproksikan dengan ROA, Populasinya adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdatar di Bursa Efek Indonesia dan menerbitkan laporan keuangan periode 2016 – 2020. Sampel ditentukan dengan teknik purposive sampling, dengan kriteria tertentu, dan diperoleh sampel sejumlah 11 perusahaan. Data penelitian adalah data sekunder yang diperoleh dari www.idx.co.id. Hasil penelitian ini menunjukkan bahwa modal kerja memiliki pengaruh signifikan terhadap Return on Asset (ROA) dengan nilai t statistik 2.256279 dan nilai signifikansi 0.04 yang lebih kecil dari 0,05 (tingkat signiikansi α=5%), pertumbuhan penjualan tidak berpengaruh terhadap Return on Asset (ROA) dengan nilai t statistik 0.025938 dan nilai signifikansi 0.9797 yang berada diatas 0,05 (tingkat signiikansi α=5%), Modal Kerja dan Pertumbuhan Penjualan Secara Simultan tidak berpengaruh ditunjukan dengan hasil uji F nilai probabilitas F lebih besar dari taraf signifikansi (0,1 > 0,05).