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<![CDATA[Minimalisasi Pajak pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2015-2018 ]]>
<![CDATA[Setyobudi Setyobudi]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1535
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Corporate Social Responsibility (CSR) Dan Leverage Terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2018. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah 46 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2018 setelah dilakukan seleksi pada populasi, terdapat 30 perusahaan yang digunakan sebagai sampel. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS.Hasil Penelitian ini menunjukkan bahwa Corporate Social Responsibility (CSR) dan leverage berpengaruh positif terhadap penghindaran pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2018.Kata kunci : Corporate Social Responsibility (CSR), leverage, penghindaran pajak.This study aims to determine the effect of the influence of Corporate Social Responsibility (CSR) and Leverage Against Tax Avoidance in manufacturing companies in the consumer goods industry sector listed on the Stock Exchange in 2015-2018. This research is a quantitative research. The population in this study were 46 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in 2015-2018 after selection of the population, there were 30 companies used as samples. The analysis technique used is multiple linear regression analysis using SPSS.The results of this study indicate that Corporate Social Responsibility (CSR) and leverage have a positive effect on tax avoidance on manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2015-2018.Keywords: Corporate Social Responsibility (CSR), leverage, tax avoidance.]]>
<![CDATA[Analisa Perbandingan Risk Dan Return Pada Investasi Saham Syariah Dan Konvensional (Studi pada Jakarta Islamic Index (JII) dan Indeks LQ45 Periode 2016-2019) ]]>
<![CDATA[Lina Listyawati]]>;
<![CDATA[Nurchayati Nurchayati]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1508
<![CDATA[This study aims to determine the average difference in Risk and Return of Islamic stocks in the Jakarta Islamic Index (JII) with conventional shares in the LQ45 Index in the period 2016 to 2019. This type of research is a descriptive study with a qualitative approach. This study uses the Probability Sampling method, while the sampling method used is saturated sampling. The research data was taken from the Indonesia Stock Exchange website www.idx.co.id and Yahoo Financial finance.yahoo.com as a provider of secondary data in the form of the names of issuers included in the JII and LQ45 Index as well as daily stock closing price data for the 2016-2019 period.Data analysis techniques used in this study are descriptive and inferential statistical analysis. This study shows that the average daily return of Islamic stocks is smaller than conventional shares, but the risk of Islamic stocks is greater than conventional shares in a period of 4 years. In statistical tests using the Independent Test T test with a significance level of 5%, the results show that there is no significant difference in risk and return between Islamic stocks and conventional shares in the sense that the risk and return between Islamic and conventional stocks are the same.]]>
<![CDATA[Determinasi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) DI KOTA SEMARANG ]]>
<![CDATA[Laelatul Qodariyah]]>;
<![CDATA[Parju Parju]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1537
<![CDATA[This study aims to analyze the influence of understanding tax regulations, tax sanctions, tax awareness on tax compliance of SMEs in the city of Semarang. The data used are primary data in the form of a questionnaire (questionnaire) using a Likert scale. The sample used in this study were 100 respondents with calculated using the Slovin formula. The sampling method used in this study is cluster random sampling (regional sampling technique). Analysis of the data used by researchers is multiple linear regression analysis with SPSS application The results showed that the understanding of taxation regulations had a positive and significant effect on the compliance of MSME taxpayers with a β value of 0.512 and a significance value of 0,000. Tax sanctions have a positive and not significant effect on MSME taxpayer compliance with a β2 value of 0.149 and a significance value of 0.121. Tax awareness has a positive and insignificant effect on MSME taxpayer compliance with a β3 value of 0.194 and a significance value of 0.077.Keywords: Understanding of Taxation Regulations, Tax Sanctions, Tax Awareness, Taxpayer Compliance]]>
<![CDATA[Analysis Of Compensation And Work Environment on Turnover Intention With Employee Satisfaction As Intervening Variable in PT. Hartono Istana Technology at Semarang ]]>
<![CDATA[Sugeng Sutrisno]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1509
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi dan lingkungan kerja terhadap turnover intention dengan kepuasan kerja sebagai intervening. Populasi yang digunakan adalah karyawan PT. Hartono Istana Teknologi (HIT), Jl. Raya Semarang – Demak KM 9 Sayung yang berjumlah 203 karyawan. Sampel yang diambil 134 karyawan. Metode pengumpulan datanya kuesioner. Teknik analisis yang digunakan adalah analisis jalur, dengan sebelumnya diuji dengan uji instrumen dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa : 1). Kompensasi berpengaruh positif terhadap kepuasan kerja. 2). Lingkungan kerja berpengaruh positif terhadap kepuasan kerja. 3). Kepuasan kerja berpengaruh negatif terhadap turnover intention. 4). Kompensasi berpengaruh negatif terhadap turnover intention. 5). Lingkungan kerja berpengaruh negatif terhadap turnover intention.AbstractThis study aims to determine the effect of compensation and work environment on turnover intention with job satisfaction as intervening. The population used is the employees of PT. Hartono Istana Teknologi (HIT), Jl. Raya Semarang - Demak KM 9 Sayung totaling 203 employees. Samples taken 134 employees. The method of collecting data is a questionnaire. The analysis technique used is path analysis, with previously tested with the instrument test and classical assumption test. The results showed that: 1). Compensation has a positive effect on job satisfaction. 2). The work environment has a positive effect on job satisfaction. 3). Job satisfaction has a negative effect on turnover intention. 4). Compensation has a negative effect on turnover intention. 5). The work environment has a negative effect on turnover intention.]]>
<![CDATA[Analisis Return Saham Perusahaan LQ 45 Tahun 2018 ]]>
<![CDATA[Muchayatin Muchayatin]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1551
<![CDATA[Current ratio, Debt to Equity (DER) ratio, and Return On Assets (ROA) to the return of LQ 45 company shares in 2018 period. The population in this study are companies that incorporated in LQ 45 Index for the period 2018 of 45 companies, while the subject or unit of analysis in this study is the financial statements of the selected companies as populations.Determination of domestic shares to be allocated to countries with LQ-45 status in 2018 period and given regularly to the government. The Indonesia Stock Exchange also has appropriate price data, current ratios, debt to equity ratios and asset returns of 37 companies. The amount of data used is secondary data obtained by registration, while the data obtained is not obtained directly from the object purchased. The research data was obtained through IDX in 2018. While the data analysis technique used is multiple linear regression.The research results seen from multiple linear regression analysis showed that Return On Assets (ROA) has a positive and not significant effect on Stock Return. While Current Ratio (CR) and Debt on Equity Ratio (DER) have negative and significant effect on Stock Return.Keywords: Current Ratio (CR), Debt on Equity Ratio (DER), Return On Assets (ROA), Return stock.]]>
<![CDATA[Effect Of Price And Service Quality On Consumer’s Satisfaction Of Mcdonald’s Of Semarang Java Mall ]]>
<![CDATA[Muhammad Agus Baharuddin]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1512
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh harga dan kualitas pelayanan terhadap kepuasan konsumen. Populasi penelitian ini adalah konsumen yang melakukan pembelian di restoran McDonald’s Java Supermall, Jl. MT. Haryono No. 992 – 994, Semarang yang jumlahnya tidak diketahui. Sampel yang diambil sebanyak 100 responden. Teknik pengambilan sampel yang digunakan adalah sampel non acak dengan cara purposive sampling. Metode pengumpulan datanya data primer dan sekunder. Teknik analisis yang digunakan adalah regresi linier berganda, dengan sebelumnya diuji dengan uji instrumen dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa : 1). Harga berpengaruh positif dan signifikan terhadap kepuasan konsumen. 2). Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen.AbstractThis study aims to determine the effect of price and service quality on customer satisfaction. The population of this research is consumers who make purchases at McDonald's Restaurant Java Supermall, Jl. MT. Haryono No. 992 - 994, Semarang whose numbers are unknown. Samples taken as many as 100 respondents. The sampling technique used was non-random sampling by means of purposive sampling. Data collection methods are primary and secondary data. The analysis technique used is multiple linear regression, with previously tested with the test instrument and the classical assumption test. The results showed that: 1). Price has a positive and significant effect on customer satisfaction. 2). Service quality has a positive and significant effect on customer satisfaction.Keywords: ]]>
<![CDATA[Public Service Quality Of Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu/DPMPTSP, Semarang City Government ]]>
<![CDATA[Joko Riyanto]]>;
<![CDATA[Danu Sumarno]]>
<![CDATA[ Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama ]]>
Publisher : <![CDATA[FEB UNTAG Semarang ]]>
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DOI: 10.56444/sa.v9i1.1514
<![CDATA[Purpose of this study is to determine the effect of service quality on the satisfaction of the applicant with the institutional image as an intervening. The population used is the consumer of business owners and building requesting permits at the Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu/ DPMPTSP Pemerintah Kota Semarang, Jl. Pemuda No. 148, Semarang whose number is unknown. Sampling technique used purposive sampling. Samples taken 100 respondents. Primary and secondary data types. Methods of data collection questionnaire. The analysis technique used is multiple regression, with previously tested by instrument test and classical assumption test. The results showed that: Service quality effects on institutional image. Institutional image effects on applicant satisfaction. Service quality effects on applicant satisfactionTujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan Publik terhadap kepuasan pemohon dengan citra institusi sebagai intervening. Populasi yang digunakan adalah konsumen pemilik usaha dan bangunan yang memohon perijinan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu/ DPMPTSP Pemerintah Kota Semarang, Jl. Pemuda No. 148, Semarang yang jumlahnya tidak diketahui. Teknik pengambilan sampel yang digunakan purposive sampling. Sampel yang diambil 100 responden. Jenis datanya primer dan sekunder. Metode pengumpulan datanya kuesioner. Teknik analisis yang digunakan adalah regresi berganda, dengan sebelumnya diuji dengan uji instrumen dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa : Kualitas pelayanan Publik berpengaruh terhadap citra institusi. Citra institusi berpengaruh terhadap kepuasan pemohon. Kualitas pelayanan Publik berpengaruh terhadap kepuasan pemohon]]>
