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All Journal Jurnal Al-Qardh Jurnal Widya
Izzah Lubis, Nurul
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI PERIODE 2017-2021 Hotmaris, Nita; Izzah Lubis, Nurul
JURNAL WIDYA Vol. 4 No. 2 (2023): Jurnal Widya, October 2023
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

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Abstract

Sumber pendapatan negara terbesar adalah pajak, pendapatan tersebut digunakan untuk mendanai pengeluaran negara yang mencakup pengeluaran rutin seperti pembangunan nasional. Pajak merupakan kewajiban dan partisipasi masyarakat kepada negara dalam pembangunan tanah air. Besarnya biaya pajak yang dibayarkan dapat mengurangi pendapatan laba bagi perusahaan sehingga perusahaan melakukan tindakan agresivitas pajak untuk meminimalkan pembayaran pajak. Penelitian ini bertujuan mengetahui pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini seluruh perusahaan Tekstil dan Garmen yang terdaftar di BEI. Pengambilan sampel penelitian ini ialah purposive sampling dengan kreteria tertentu sehingga diperoleh sebanyak 11 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda yang dilengkapi dengan uji asumsi klasik dan uji hipotesis. Hasil analisis secara parsial menunjukkan bahwa profitabilitas, ukuran Perusahaan dan leverage tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil secara simultan dimana profitabilitas, ukuran perusahaan dan leverage berpengaruh positif tidak signifikan terhadap agresivitas pajak.
PENGARUH PENERAPAN SISTEM E-REGISTRATION,E-FILLING, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MEDAN PETISAH DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Sahfitri, Reni; Izzah Lubis, Nurul
JURNAL WIDYA Vol. 5 No. 1 (2024): Jurnal Widya, April 2024
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v5i1.233

Abstract

This research aims to determine the effect of implementing the E-registration, E- filling and Tax Transparency Systems on Taxpayer Compliance at the Pratama Medan Petisah Tax Service Office (KPP) with Internet Understanding as a Moderating Variable. The type of research used is quantitative research with associative methods. The data used is primary data in the form of a questionnaire, as well as secondary data in the form of data from the KPP Pratama Medan Petisah. The analysis techniques used are Multiple Linear Regression Analysis and Moderated Regression Analysis. The population in this research is all Corporate Taxpayers registered with KPP Pratama Medan Petisah and the sample is 100 people represented. The research results show that the variable implementing the e-registration and e-filling system has a positive and significant effect on corporate taxpayer compliance, while the variable implementing Tax Transparency does not have a positive and significant effect on taxpayer compliance. The internet understanding variable is able to moderate the implementation of the e-registration system on compliance. taxpayers, and the variable internet understanding is not able to moderate the implementation of the e-filling system and tax transparency on taxpayer compliance
ANALISIS LOYALITAS KONSUMEN PRODUK BERLABEL HALAL Izzah Lubis, Nurul
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This article aims to determine how much is the influence the product quality, brand image and halal label to consumer loyalty product of PT. Unilever Indonesia. The research method used is quantitative approach with multiple linear regression analysis. The research used primer and secondary data from consumer product of PT. Unilever Indonesia in Desa Hutaraja. The result of the research showed that there was the positif influence of product quality and brand image variable to the consumer loyalty product of PT. Unilever Indonesia in Desa Hutaraja. The result of the research also showed that there was not influence of
Co-Authors Hotmaris, Nita Sahfitri, Reni