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Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems Rahma, Nadratur; Fitri, Hasmaynelis; Putra, Waldino; Nadia, Putri
UPI YPTK Journal of Business and Economics Vol. 9 No. 1 (2024): January 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i1.249

Abstract

The level of taxpayer compliance that is still not optimal can be seen from the recent few years ofalow state tax revenues. The purpose of this study was to determine the effect ofaimplementing e-filing, e-billing andae- registration administrative systems on individua taxpayer compliance with internet understanding as a moderating variable. The research data were obtained from questionnaires (primary data) which were distributed to individual taxpayers at the Padang Satu Pratama Tax Service Office. Sampling using simple random sampling technique as many as 100 respondents. The data is processed using SPSS 23. The results of this study state that the application ofaE-filing, E-billing and the E-registration Administration System have an effect on Taxpayer Compliance. Understanding the Internet is able to moderate the effect ofaimplementing E-filing, E-billing and the E-registration Administration System on Taxpayer Compliance.
Effect of Profitability, Liquidity and Earning Management on Stock Return in IDX Companies Mayliza, Riri; Putra, Waldino
UPI YPTK Journal of Business and Economics Vol. 9 No. 2 (2024): May 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i2.261

Abstract

This study aims to determine whether profitability, liquidity and earnings management can be used to predict the stock return of manufacturing companies listed in Indonesia Stock Exchange. Samples were obtaines randomly on companies listed in Indonesia Stock Exchange as many as 100 companies with over 5-year study period from 2018 to 2022 year. The data used are secondary data from financial statements or annual reports from 2014 to 2018 year. The results showed that the profitability is partially a significant negative effect on Return Shares. Liquidity partially no significant effect on stock returns. Earnings management partially no significant effect on stock returns. and leverage no significant effect on stock returns. Profitability, liquidity, earnings management, and leverage simultaneously have a significant effect on stock returns.
Pengaruh Kinerja Keuangan, Profitabilitas Dan Likuiditas Terhadap Harga Saham Dengan Kebijakan Deviden Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Syafrin, Indra; Fasridon; Putra, Waldino
Journal of Science Education and Management Business Vol. 1 No. 2 (2022): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v1i2.61

Abstract

Abstract. This study aims to determine the effect of financial performance, profitability and liquidity on stock prices with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample in this study was taken using a purposive sampling technique with a total of 45 companies. The analytical technique used is panel data regression analysis with the help of the E-Views 10 program. The results of this study are that financial performance and liquidity have no effect on stock prices, while profitability has a significant positive effect on stock prices. Financial Performance and Liquidity have a positive and significant effect on Stock Prices through Dividend Policy, while Profitability has a negative and significant effect on Stock Prices through Dividend Policy.