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Journal : Jurnal Bina Bangsa Ekonomika

PENGARUH OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dina Khairuna Siregar; Ina Khodijah
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.192

Abstract

This study is a quantitative study that aims to determine the effect of Other Comprehensive Income and Net Income on the Return on Shares of LQ45 companies listed on the Indonesia Stock Exchange in 2016-2022. The sampling technique is to use the purposive sampling method and obtained 8 companies that are research samples The data processing technique uses multiple linear regression analysis with the help of SPSS version 25. The results of this study show that Other Comprehensive Income partially has no influence on stock returns and Net Income partially has a negative influence on stock returns. Simultaneously Other Comprehensive Income and Net Income have an influence on stock returns  
PENGARUH PERSEPSI WAJIB PAJAK ATAS INTEGRASI NIK MENJADI NPWP DAN SOSIALISASI UU HPP TERHADAP KEPATUHAN WAJIB PAJAK Sanda, Ditha Aprilia; Siregar, Dina Khairuna; Idayu, Riyanthi
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.639

Abstract

The Government of Indonesia has passed Law No. 7 in 2021 concerning the Harmonization of Tax Regulations (UU HPP) which contains seven rules for changes and adjustments to tax regulations. One of them is the integration of NIK into NPWP which is the government's effort to increase tax revenue. This study aims to determine the influence of taxpayers' perception of the integration of NIK into NPWP and the socialization of the HPP Law on the compliance of individual taxpayers registered at KPP Pratama Serang Barat. The research method used is a descriptive quantitative method.  The data collection method was carried out by the survey method using a questionnaire. The results of this study show that there is an influence of taxpayers' perception of the integration of NIK into NPWP on the compliance of individual taxpayers and there is an influence of socialization of the HPP Law on the compliance of individual taxpayers. And simultaneously taxpayers' perception of the Integration of NIK into NPWP and the socialization of the HPP Law affect the compliance of individual taxpayers
Co-Authors Afifah, Lailatul Ajwar Subhi Aldo Alif Fisa Pangestu Amalia Amalia Amalia, Aam Amyati, Amyati Andani, Rahmah Anggita Mega Sari Anggraini, Parlitha Antika, Neneng Arofah, Laila Astuti, Nunik Sri Widia Asy'ary, Hilda Melia Azis Kurniawan Budiawan, AA Dandy Yoga Pratama Dandy Yoga Pratama Dery Kurniawan Desfi Rahma Anggraeni Desiyani, Risma Eka Detty Susilawati Diah Permata Sari DIAH PERMATA SARI, DIAH PERMATA Dian Novita Dini Martinda Lestari Evi Zahratunnisa Fahri Fahri Firdaus, Muhamad Rayhan Fitri Nur Rahman Galingging, Nanda Silvia BR Gunawan, Syahrul Hamsanah, Siti Hermawati, Eli Holilah Ibrohim Ibrohim Idayu, Riyanthi Ifat Fadilatunnisa Ilhami, Muhammad Rizky Maulana Ina Khodijah Indra Pangestu Ismiyati Ismiyati Iyah Hamdiyah Safitri Julianti, Nita Kafi, Muhamad Ibnu Leni Rahmadanti LENI TRIANA, LENI Lestari, Dwi Maya Luthfiyah, Siti Mawaddah M. Rudy Hermawan Mahuda, Isnaini Masitoh, Melly Maya Maulana, Farhan Maulana, Mario Maulana, Yozi Heru Megawati Megawati Mohamad Husni Muhamad Anid Hikmanudin Muhammad Anid Hikmanudin Muhammad Hidayat Muhammad Rusydi Wibisono Muntasiro , Fitria Azzahra Muntasiro, Fitria Azzahra Nani Rohaeni Natasyha, Meylan Nita Yulianti, Nita Novi Handayani Nur Atari Oktafianti Nurhidayah, Syarifah Zifa Nurtini, Nurtini Pratama, Dymas Putra Puspita Maelani Puspitasari, Misehelia Kartika Putri, Syifa Nadiyah Putri, Zachika Tenia Retno Wahyuningrum Ria Hindriani Sanda, Ditha Aprilia SINTA USWATUN HASANAH Solihin Suliyasti, Desi Suliyasti, Desy Sunaliyasih, Phuty Dewi Umam, Hairul Uthafiyah, Uthafiyah Venny Octafiani Venny Octafiani Wilmasari, Titin Wulandari, Wiwin Yanti Yanti Yoghi Febriansyah Yoghi Febriansyah Zahran, Aldo Salvero