Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal Research Trend in Technology and Management
Ayatulloh Michael Musyaffi
State University of Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance Tubagus Muhammad Resky Adiningrat; Muhammad Yusuf; Ayatulloh Michael Musyaffi
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.43

Abstract

This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportasion and logistic company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.
Analysis of Compliance with PPh 21 of Individual Taxpayers Case Study at PT XYZ Cindy Agustina; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Research Trend in Technology and Management Vol. 2 No. 4 (2024): Research Trend in Technology and Management
Publisher : RTTM

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Abstract

The purpose of this study is to analyze compliance with Income Tax Article 21 (PPh 21) for individual taxpayers at PT XYZ, focusing on the calculation of Non-Taxable Income (PTKP), tax payments, and reporting. A qualitative approach was employed using a case study method, in-depth interviews, observations, and document analysis. The results indicate an error in the PTKP calculation in 2023, resulting in an overpayment of Rp 675,000. Furthermore, although tax reporting was conducted on time through the e-Filing system, the company experienced delays in tax payments, leading to administrative penalties.
Co-Authors Cindy Agustina Hera Khairunnisa Muhammad Yusuf Tubagus Muhammad Resky Adiningrat