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All Journal Jurnal Analisis Bisnis Ekonomi EBSJ Jurnal Masyarakat Merdeka (JMM) EconBank : Journal Economics and Banking Management Studies and Entrepreneurship Journal (MSEJ) SOLUSI Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Analisis Bisnis Ekonomi
Rosyati, Rosyati
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Journal : EBSJ

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Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region Damajanti, Anita; Muamanah, Anita; Rosyati, Rosyati
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7971

Abstract

This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.
The Effect Of Global Stock Price Index And Rupiah Exchange Rate On Idonesian Composite Stock Price Index (CSPI) In Indonesian Stock Exchange (IDX) Damajanti, Anita; Yulianti, Yulianti; Rosyati, Rosyati
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.916 KB) | DOI: 10.26623/ebsj.v2i2.1206

Abstract

Indonesian capital market through the Indonesia Stock Exchange is an integral part of the global stock exchange activities. The closer the relationship between Indonesian stock exchange and global stock exchanges is represented by the relationship between the stock price index. Composite Stock Price Index (CSPI) movement in Indonesia Stock Exchange has decreased for 2 (two) first quarter in 2018. This aim of this study to examine the effect of the global stock price index represented by the Dow Jones index, the Nikkei 225 Index, the Hang Seng Index and rupiah exchange rate against CSPI movement. The observation period uses daily data from 2 January to 31 August 2018. Samples are selected by using judgment sampling method, by taking the stock price index and rupiah exchange rate announced on the same day by all exchanges. There are 145 data samples and was analyzed by using linear regression. The results partially show that Hang Seng index and rupiah exchange rate have a significant effect on the CSPI, while   Dow Jones index and the Nikkei 225 Index have no significant effect on the CSPI. Simultaneously all variables have a significant effect on the CSPI. The results of goodness of fit model examination show the ability of the independent variable in explaining the dependent variable is 40.3%, while 59.7% is explained by variables outside the model.
Co-Authors Abdul Karim Anita Damajanti Ardiani Ika Sulistyawati Dwias Panghegar Faerdi, Dahana Agni Redian Muslimin Fajriyah, Anni Fajriyah Handika, Hangga Luk, Luk Luk Muamanah, Anita SAFITRI, CANDRA Surjanti, Rr. Lulus Prapti Nugroho Setiasih Wulandari, Hasnita Yulianti Yulianti