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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Journal Social Science And Technology For Community Service Prosiding Konferensi Nasional PKM-CSR Jurnal Penelitian Pendidikan Indonesia
Yana Hendayana
Universitas Widyatama
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Jurnal Penelitian Pendidikan Indonesia

 1 
The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons Yana Hendayana; Radhi Abdul Halim Rachmat
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232199

Abstract

This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined.
Ownership institutional and firm value: the mediating role of profitability in Indonesian firms Radhi Abdul Halim Rachmat; Yana Hendayana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232242

Abstract

Institutional ownership refers to the shareholding structure and the parties that own or control a company. Institutional ownership can be interpreted as ownership of company shares owned by institutions. In this case, institutions refer to legal entities such as corporations, banks, insurance companies, and others. This study aims to research related to management that continues to grow. The research method used is quantitative research. This study provides a clear picture of the effect of institutional ownership of the company through profitability. The research was conducted on all companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sample used in this study consisted of 322 companies selected using a purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with the additional PROCESS feature by Hayes. The results showed that, first, institutional ownership affects firm value. Second, profitability mediates the effect of institutional ownership on firm value.
Co-Authors Daniel Nababan Dede Hertina Dimas Ageng Saputro Erika Anggita Syafira Fadhil Nurilman Muhammad Gita Genia Fatihat Ivan Gumilar Sambas Putra John Henry Wijaya Leni Nur Pratiwi R Susanto Hendianto R.Susanto Hendianto Radhi Abdul Halim Rachmat Rafaisya Alanza Putri Rifky Fahrizal Sakina Ichsani Suskim Riantani, Suskim Wien Dyahrini