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Jurnal Gici Jurnal Keuangan dan Bisnis
Published by SEKOLAH TINGGI ILMU EKONOMI GICI
ISSN : 20881312     EISSN : 2962004X     DOI : https://doi.org/10.58890/jkb.v14i2
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL GICI adalah jurnal keuangan dan bisnis yang menyajikan berbagai hasil penelitian baik berbasis pendekatan kualitatif maupun kuantitatif dan diterbitkan secara periodik semesteran (dua kali dalam setahun) di bulan Juni dan Desember. Scope Bisnis Akuntansi, Keuangan, Manajemen, Bisnis dan lain lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 13 No 2 (2021): Jurnal Keuangan dan Bisnis" : 13 Documents clear
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada PT. Sumberdaya Dian Mandiri Jakarta Pusat) Agustin Nurdiawati; Nuru Akibah
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 13 No 2 (2021): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v13i2.99

Abstract

In the modern era this year, the Directorate General of Taxes makes it easy for every taxpayer to fulfill obligations in taxation, especially in PPh 21 so that taxpayers feel satisfied in tax services, so this study aims to determine the influence of tax socialization, quality of tax services and modernization of the tax administration system on individual taxpayer satisfaction at PT. Resources Dian Mandiri, Central Jakarta. This study used primary data in the form of questionnaires distributed to individual taxpayers working at PT. Resources Dian Mandiri, Central Jakarta. Convenience sampling method using a sample of 60 respondents. The analysis technique used is multiple linear regression analysis. The collected data was analyzed using the Statistical Product and Service Solution (SPSS) for windows 24.0 program. The results of this study show that partially tax socialization does not have a significant effect on individual taxpayer satisfaction because the value of t count is smaller than t table and significant above 0.05 which is 0.066, while the quality of tax services t count is smaller than t table and significant value of 0.009 which means below 0.05 and has a significant influence on individual taxpayer satisfaction, The modernization of the tax administration system has a significant effect on the satisfaction of individual taxpayers because t count is greater than t table and the significant value is 0.004 below 0.05 which means that the variable modernization of the tax administration system has a significant effect on the satisfaction of individual taxpayers. Simultaneously, tax socialization, tax service quality and modernization of the tax administration system have a significant effect on individual taxpayer satisfaction at PT. Resources Dian Mandiri, Central Jakarta because of the significant value of 0.003 < 0.05.
PENGARUH PROFITABILITAS, ASET TETAP, DAN PERTUMBUHAN PENJUALAN TERHADAP UTANG JANGKA PANJANG PERUSAHAAN (Studi Empiris Pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Muhammad Yasir Anhar; Waeni Kusdiyanti
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 13 No 2 (2021): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v13i2.100

Abstract

Intense competition between companies, especially retail companies, causes companies to carry out economic activities and manage the functions contained in the company effectively. A company is able to develop its business with funding sources in the form of long-term debt. Funding decisions are important decisions that will directly determine a company's ability to survive and thrive. The factors that affect long-term debt taking include profitability, fixed assets and sales growth. This research method is quantitative with a sampling technique using side purposive and obtained samples of 11 companies. The results of the regression test showed that 15.6% of long-term debt decision factors could be explained by profitability, fixed assets and long-term debt, while the remaining 84.4% was explained by other factors not studied in this study. The F test results show that simultaneously the variables profitability, fixed assets and sales growth have no significant effect on long-term debt. The results of the T test show that partially these three variables have no effect on the long-term debt of retail companies listed on the IDX.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Food & Beverage Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018) Yose Cahyo Benardi Widhayoga; Sri Sri
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 13 No 2 (2021): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v13i2.101

Abstract

The development of food and beverage companies in Indonesia, will be a strong driver in competition. Fierce competition requires each company to think of a business strategy to gain market share and continue to maintain the company, so that bankruptcy will not occur. A company is established with the aim of obtaining profits through the main business carried out. The purpose of this study is to determine and analyze the Effect of Profitability, Liquidity and Leverage in Predicting Financial Distress. The type of research used is the associative research method. The data analysis model used is multiple linear analysis. The sample selection was carried out by purposive sampling and obtained samples of 14 companies from 20 listed companies. The results of the regression test showed that profitability, liquidity and leverage simultaneously affected the company's financial distress by 74.6%, as shown by the amount of adjusted R square of 74.6%, while the remaining 25.4% was influenced by other factors that were not included in the research model.

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