Ibrahim Abubakar
Abubakar Tatari Ali Polytechnic

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Analysis Of The Effectiveness Of Law Enforcement In The Framework Of Improving Taxpayer Compliance At Jakarta Kelapa Gading Service Office Sherly Nurjanah; Novianita Rulandari; Ibrahim Abubakar
Sinergi International Journal of Law Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/law.v1i1.45

Abstract

The purpose of this study is to determine the effectiveness of law enforcement in order to increase taxpayer compliance at the Jakarta Kelapa Gading service office. Tax law enforcement is carried out by way of supervision, tax audit, tax investigation, and tax collection. This study uses a qualitative method with a descriptive approach. Based on the results of this study, there are still taxpayers who have not carried out their obligations in reporting SPT and paying their taxes, so that taxpayers are still subject to administrative sanctions.
The Effect Of Tax Rates And Dividend Policy On Share Price In The Banking Sector Listed On The Indonesia Stock Exchange For The 2017-2019 Period Indah Lestari; Ibrahim Abubakar
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.31

Abstract

One of the main types of investment that promises substantial returns for investors is investing in stocks. However, investing in stocks also carries risks. This dividend policy is a decision in determining the largest profit contribution with the lowest investment risk. The amount of tax rate that will be borne will affect the rise and fall of share prices in each company. Based on the results of the simultaneous regression test involving the independent variables Tax Rate and Dividend Policy on the dependent variable Stock Price, it was found that the f-count value is greater than the f-table with a significance level of F less than 0.05. This shows that the Tax Rate and Dividend Policy variables together have a significant effect on the Share Price variable.