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<![CDATA[Pengaruh Insentif Pajak PPH Final Atas Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19 ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Esther Megawati]]>
<![CDATA[ Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022 ]]>
Publisher : <![CDATA[UNIVERSITAS PGRI YOGYAKARTA ]]>
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DOI: 10.31316/jk.v6i3.3931
<![CDATA[Â AbstrakPajak merupakan salah satu sumber pendapatan bagi setiap negara yang kemudian digunakan untuk membangun dan meningkatkan kesejahteraan negara tersebut. Namun, pada tahun 2020 muncul wabah yang bernama Corona Virus Disease-19. Sektor UMKM yang terguncang selama pandemi COVID-19 termasuk ke dalam bagian yang diperhatikan pemerintah dan mendapatkan kebijakan dalam kewajiban perpajakannya. Salah satu kebijakan yang dibuat oleh pemerintah terhadap perpajakan UMKM di Indonesia adalah adanya pemberian insentif pajak bagi para UMKM. Penelitian ini bertujuan untuk mengetahui kebijakan insentif pajak dan pengaruhnya terhadap kepatuhan wajib pajak. Jenis penelitian ini adalah kuantitatif dan assosiatif kausal yang bersifat sebab dan akibat. Metode pengumpulan data menggunakan metode kuisioner yang disebar pada UMKM yang terdaftar di KPP Wilayah Jakarta Utara. Data yang digunakan untuk diolah adalah 35 hasil kuisioner yang sudah disebar dan dikembalikan. Setelah dilakukan penelitian, menunjukkan hasil bahwa insentif pajak PPh Final UMKM pada masa pandemic covid-19 berpengaruh positif terhadap kepatuhan wajib pajak.Kata Kunci: Insentif Pajak, Kepatuhan Wajib Pajak]]>
<![CDATA[Pengaruh Kepemimpinan Situasional Kepsek dan Sarpras terhadap Kinerja pada SLTA Yadika se-Jabodetabek ]]>
<![CDATA[Pristanto Ria Irawan]]>;
<![CDATA[Junengsih Junengsih]]>;
<![CDATA[Siti Nuridah]]>
<![CDATA[ Jurnal Manajemen Bisnis dan Keuangan Vol 3 No 2 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[https://jurnal.binamandiri.ac.id/ ]]>
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DOI: 10.51805/jmbk.v3i2.76
<![CDATA[The purpose of this study was to determine the extent of the influence of the principal's situational leadership and facilities on the performance of employees at Yadika Senior High Schools throughout Jabodetabek. This study uses quantitative research methods with data collection techniques through the distribution of questionnaires and literature. In this study, the sample used was 96 educators and education staff at Yadika Senior High Schools throughout Jabodetabek. The data analysis technique used is multiple linear regression analysis using the SPSS application. The results showed that; The situational leadership variable of the principal partially has a significant effect on the performance of school employees, the infrastructure variable has a significant effect on the performance of school employees, while the situational leadership variable of the principal and infrastructure simultaneously or simultaneously has a significant effect on employee performance with a percentage of 52,9 %, while the remaining 47,1% is influenced by other factors not examined in this study.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage terhadap Audit Report Lag pada Perusahaan Jasa Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020 ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Junengsih Junengsih]]>
<![CDATA[ ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 11 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/jim.v1i11.1026
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh variabel ukuran perusahaan, profitabilitas dan solvabilitas terhadap audit report lag. Ukuran perusahaan dalam penelitian ini diproksi oleh logaritma natural asset, profitabilitas diproksi oleh Return on asset, solvabilitas diproksi oleh Debt asset ratio serta audit report lag dihitung dari tanggal laporan audit dikurangi tanggal laporan keuangan. Populasi dalam penelitian ini adalah perusahaan jasa sektor transportasi periode tahun 2016-2020 kemudian terpilih sampel sebanyak 19 perusahaan. Metode analisis yang digunakan dalam penelitian adalah metode regresi data panel dengan menggunakan Eviews 10. Hasil penelitian membuktikan bahwa 1) Ukuran Perusahaan berpengaruh terhadap Audit report lag, 2) Return on asset berpengaruh terhadap Audit report lag, dan 3) Debt asset ratio berpengaruh terhadap Audit report lag.]]>
<![CDATA[Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Agresivitas Pajak ]]>
<![CDATA[Joelianti Dwi Supraptiningsih]]>;
<![CDATA[Siti Nuridah]]>
<![CDATA[ Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jpdk.v4i6.9622
<![CDATA[Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Profitabilitas dan Good Corporate Governance terhadap Agresivitas Pajak pada Perusahaan Indeks Saham LQ45 yang terdaftar di BEI periode 2019-2021. Profitabilitas dalam penelitian ini menggunakan indikator Net Profit Margin, Indikator Good Corporate Governance adalah Dewan Komisaris Independen, serta Agresivitas Pajak menggunakan indikator Effective Tax Rate. Jumlah populasi dalam penelitian ini adalah 34 perusahaan. Metode pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel penelitian yang digunakan sebanyak 30 perusahaan indeks saham LQ45 yang terdaftar di Bursa Efek Indonesia selama 3 tahun periode pengamatan (2019-2021), sehingga jumlah data yang di observasi sebanyak 90 data. Analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif dan analisis kuantitatif dengan menggunakan software SPSS 25. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas berpengaruh terhadap Agresivitas Pajak, GCG tidak berpengaruh terhadap Agresivitas Pajak, serta Profitabilitas dan GCG secara simultan berpengaruh terhadap Agresivitas Pajak.]]>
<![CDATA[PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Joelianti Dwi Supraptiningsih]]>;
<![CDATA[Ade Irawan]]>;
<![CDATA[Edwin Jonathan Panjaitan]]>;
<![CDATA[Nuri Maharani]]>
<![CDATA[ Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2023): Februari : Profit : Jurnal Manajemen, Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS MARITIM AMNI SEMARANG ]]>
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DOI: 10.58192/profit.v2i1.465
<![CDATA[This study aims to discuss the effect of earnings per share (EPS) and dividend policy on firm value. Firm value is used as a measure of the success of a company. By increasing the value of the company can be interpreted as an increase in the prosperity of company owners or shareholders in the company. The population of this research is 43 companies in the Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. By using the purposive sampling method, a sample of 18 companies was obtained. The data used in this study is secondary data obtained from the company's annual report. The research method used is Multiple Regression Analysis to see the effect of the independent variables on the dependent variable using the SPSS version 16 program. The results of the partial t test show that earnings per share (EPS) has no significant effect on firm value. Dividend policy partially has a significant effect on firm value and the results of the simultaneous F-test show that the earnings per share variable and dividend policy have a significant effect on firm value variables.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage terhadap Audit Report Lag pada Perusahaan Jasa Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020 ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Junengsih Junengsih]]>
<![CDATA[ ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 11 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/jim.v1i11.1026
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh variabel ukuran perusahaan, profitabilitas dan solvabilitas terhadap audit report lag. Ukuran perusahaan dalam penelitian ini diproksi oleh logaritma natural asset, profitabilitas diproksi oleh Return on asset, solvabilitas diproksi oleh Debt asset ratio serta audit report lag dihitung dari tanggal laporan audit dikurangi tanggal laporan keuangan. Populasi dalam penelitian ini adalah perusahaan jasa sektor transportasi periode tahun 2016-2020 kemudian terpilih sampel sebanyak 19 perusahaan. Metode analisis yang digunakan dalam penelitian adalah metode regresi data panel dengan menggunakan Eviews 10. Hasil penelitian membuktikan bahwa 1) Ukuran Perusahaan berpengaruh terhadap Audit report lag, 2) Return on asset berpengaruh terhadap Audit report lag, dan 3) Debt asset ratio berpengaruh terhadap Audit report lag.]]>
<![CDATA[PENGARUH FINANCIAL LEVERAGE, ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Bella Puspita Audina]]>;
<![CDATA[Andini Nurwulandari]]>;
<![CDATA[Siti Nuridah]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v1i4.386
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh financial leverage, arus kas operasi, arus kas investasi, arus kas pendanaan dan firm size terhadap financial distress pada perusahaan manufaktur sektor tekstil yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2014 dan 2018. Sebanyak 10 perusahaan yang diklasifikasikan di Indonesia Bursa efek sektor tekstil digunakan sebagai sampel, sehingga jumlah penilaian menjadi 50 observasi dalam kurun waktu 5 tahun 2014-2018. Analisis data menggunakan analisis SPSS dan 5 analisis metode financial distress. Hasil penelitian mengungkapkan bahwa Financial Leverage yang diwakili oleh DER berpengaruh positif dan signifikan terhadap Financial Distress, Arus Kas Operasi berpengaruh positif dan tidak signifikan terhadap Financial Distress, Arus kas investasi berpengaruh positif dan tidak signifikan terhadap Financial Distress, Arus kas pendanaan berpengaruh positif dan tidak signifikan terhadap Financial Distress dan Ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap Financial Distress.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE TERHADAP PERUSAHAAN PERTANIAN ]]>
<![CDATA[Elda Sagitarius]]>;
<![CDATA[Siti Nuridah]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v2i1.467
<![CDATA[Tax is the foundation of Indonesia's State Revenue and Expenditure Budget (APBN). The government uses tax revenues as a tool to routinely finance national development. For companies, tax is a burden that will reduce a company's net profit. It is this difference in interests that causes taxpayers to reduce the amount of payments, not even a little from taxpayers who try to avoid the obligation to report and pay their company taxes. This form of tax avoidance by minimizing the legal tax payable is called Tax Avoidance. Tax avoidance is carried out by companies with the aim of diverting funds intended to pay taxes instead allocated to pay company debts. The purpose of this study was to determine the effect of Return On Equity (ROE) and Leverage on Tax Avoidance in agricultural companies. The sampling technique uses purposive sampling with the criteria of agricultural sector companies that do not present complete financial reports for the period 2018 to 2021. The analytical method used is multiple linear regression, hypothesis testing uses the T test to find out the partial regression coefficient and F test to find out the coefficient simultaneous. The results of the study on the T test showed that the Profitability variable proxied by Return On Equity (ROE) had a significant effect on Tax Avoidance. The results of the F test show that the variables Return On Equity and Leverage simultaneously have a positive effect on Tax Avoidance. Leverage proxied by Debt to equity ratio (DER) Has effect on Tax Avoidance.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN RITEL ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Joelianti Dwi Supraptiningsih]]>;
<![CDATA[Sopian Sopian]]>;
<![CDATA[Mutiara Indah]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[This study aims to determine how much influence Profitability and Company Size have on Capital Structure in Retail companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The data analysis method in this study is the associative analysis method and the quantitative analysis method. The population in this study are retail companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling was chosen as the sampling technique. The samples used in this study amounted to 10 companies. Simultaneous results that Profitability and Firm Size jointly affect the Capital Structure. Furthermore, for partial testing or called the t test, the Profitability variable has a negative and significant effect on Capital Structure. As well as the variable Company Size partially has a negative and significant effect on Capital Structure. Profitability and company size variables have a contribution of 41.2% while the remaining 58.8% is influenced by other factors.]]>
<![CDATA[Conceptual Analysis of Problem-Based Learning Model in Improving Students Critical Thinking Skill ]]>
<![CDATA[Markus Asta Patma Nugraha]]>;
<![CDATA[Jehosua S.V. Sinolungan]]>;
<![CDATA[Rezeki Nur]]>;
<![CDATA[Siti Nuridah]]>;
<![CDATA[Nofirman Nofirman]]>;
<![CDATA[Didik Cahyono]]>
<![CDATA[ Journal of Education Research Vol. 4 No. 2 (2023): JUNI 2023 ]]>
Publisher : <![CDATA[Perkumpulan Pengelola Jurnal PAUD Indonesia ]]>
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DOI: 10.37985/jer.v4i2.185
<![CDATA[The purpose of this research was to conceptually analyze the problem-based learning model in improving students' critical thinking skill. The research method used in this research was descriptive qualitative. The type of research was library research. Data collection techniques by collecting and analyzing documents descriptively, both written, image and electronic documents. The research results obtained were then presented descriptively in accordance with the research problems and objectives. The results of this research showed that the conceptual analysis of the problem-based learning model in improving students' critical thinking skill, namely (1) Problem-based learning is a learning model that uses problems as a starting point for learning. In other words, problem-based learning is a problem-centered learning activity; (2) Problem-based learning is a learning model that involves students to solve a problem through the stages of the scientific method so that students can learn knowledge related to the problem and at the same time have the skills to solve problems; (3) a learning model that uses real-world problems. This learning model aims to encourage students to learn through various real problems in everyday life that are related to the knowledge they have or will learn; (4) Problem-based learning model is a learning model that involves dominant student activities, the teacher acts as a facilitator.]]>
