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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal of Engagement and Empowerment (IJE2) Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Bhinneka Multidisiplin Journal
Khodijah, Ina
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Journal : Bhinneka Multidisiplin Journal

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PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Azzahra, Maya; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 4 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i4.73

Abstract

The purpose of this study is to determine whether there is an influence of the role of taxes and profitability on the value of banking sector companies listed on the Indonesian Stock Exchange in 2020-2024. The research method used is associative quantitative. The study population includes all banking subsector companies listed on the IDX. The research sample was selected using a purposive sampling technique with certain criteria, resulting in a number of companies that are consistent in publishing annual financial reports throughout the observation period. Data were analyzed using multiple regression tests. The results of the hypothesis testing show that: (1) Tax planning has a positive effect on company value, as evidenced by the t-value of 15.818 which is greater than the t-table of 2.145, and a significance value of 0.000 <0.05. (2) Profitability also has a negative effect on company value, as indicated by the t-value of -4.156 which is smaller than the t-table of -2.145, with a significance value of 0.000 <0.05. (3) Simultaneously, tax planning and profitability together have a significant influence on company value, as evidenced by the calculated F value of 288.786, which is much greater than the F table of 3.739.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI (STUDI PADA UPTD SAMSAT CIRUAS PERIODE 2020-2024) Pramesti, Nur Fitri; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.82

Abstract

One type of local tax that contributes significantly to local revenue is motor vehicle tax. This tax plays an important role as a source of revenue that supports the financing of various regional development programs and activities. In reality, most citizens still do not optimally fulfill their tax obligations, even though this is an inherent responsibility as citizens. This situation arises due to the low level of public compliance in fulfilling their tax payment obligations for the motor vehicles they own. The objective of this study is to analyze the impact of the implementation of e-samsat and tax penalties on the compliance rate of motor vehicle taxpayers, with service quality as a moderating variable at the UPTD Samsat Ciruas. This study was conducted using a quantitative approach. The study focused on taxpayers registered with the Ciruas Samsat UPTD, totaling 270,899. The Slovin formula was used to determine the sample size, resulting in 100 respondents. Respondents were selected using purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) approach, processed using SmartPLS 4.1.1.2. The implementation of e-samsat has an impact on the compliance of motor vehicle taxpayers. Tax penalties and service quality do not influence the compliance of motor vehicle taxpayers. Service quality cannot moderate the influence of the implementation of e-samsat and tax penalties on taxpayer compliance.
PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Nur’anah, Nur’anah; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.83

Abstract

The healthcare sector is one of Indonesia's strategic sectors, playing a crucial role in national development, with rapid growth especially during and after the COVID-19 pandemic. However, the financial performance of companies in the Healthcare Equipment & Providers sub-sector has fluctuated due to both external and internal challenges, such as capital management and leverage. This study aims to analyze the effect of tax planning, capital intensity, and leverage on the financial performance of companies in this sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The research adopts a quantitative method using secondary data from the financial statements of 7 companies over five years, analyzed with multiple linear regression. The results show that tax planning has a significant positive effect on financial performance, capital intensity has no significant effect, and leverage has a significant negative effect on financial performance. The study concludes that effective tax planning strategies and optimal leverage management are essential for improving company financial performance, while capital intensity needs to be managed efficiently but does not directly affect financial performance.
Co-Authors Angrian Permana, Angrian Ardiansah, Deden Ariyandhi, Muhamad Andy Azzahra, Maya Denardo, Denardo Fitriyah Fitriyah Haeriyah, Haeriyah Hardiansyah, Sandi Iroh, Iroh Jonathan, Julius Felix Komarudin, Mochamad Fahru Miftahurrohman, IIP Mohamad Husni, Mohamad Munawaroh Munawaroh Nakhwah, Kamila Sari Ningrum, Anggun Cahya Nopianti, Rina Nurazizah, Windi Nur’anah, Nur’anah Perdiansyah, Nanda Kurnia Pramesti, Nur Fitri Puspa, Rani Putri, Sofiya Asfira Raden Irna Afriani Rahmawati, Rosita Rahmawati, Septi Dwi Romli, Ombi Salmah, Ratu Ummu Sherlinda, Sherlinda Turmudi, Udi Yollanda Octavitri Yuliah, Yuliah