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All Journal Jurnal Ilmiah ASET BULETIN BISNIS & MANAJEMEN (BBM)
Nurdhiana, Nurdhiana
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Taurina, Tiara Putri; Nurdhiana, Nurdhiana; Triani, Triani
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.171

Abstract

Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.
PENGARUH PELUANG INVESTASI DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI Indarti, iin; Nurdhiana, Nurdhiana; Tirtono, Tjandra
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.716

Abstract

This study aimed to determine the effect of investment opportunities and leverage on dividend policy with liquidity as a moderating variable at manufacture companies listed in Indonesia Stock Exchange in the period 2021-2023. The sampling technique used was purposive sampling with the kind of judgement sampling method. The data of the study were secondary data which was downloaded from the Indonesia Stock Exchange website. The population in this study were 144 companies with the number of samples were 25 companies. For the analytical techniques used were multiple linear regression and Moderated Regression Analysis (MRA). The result showed that investment opportunities and leverage had a significant positive effect on dividend policy. Liquidity was able to moderate the effect of investment opportunities on dividend policy but liquidity was unable to moderate the effect of leverage on dividend policy.
Co-Authors Adnanti, Wenny Ana Ahmad Jaelani Arisandi, Irma Atiqoh, Dewi Nurul Elma Muncar Aditya fadhlurokhman, fadhlurokhman Iin Indarti Irjani Pudjiastuti Kristiyani, Feby Putri, Kristina Apriliani Sanjaya, Galih Taurina, Tiara Putri Tjandra Tirtono, Tjandra Triani, Triani Wulandari, Pipit Yuni Yeni Kuntari Yunitasari Yunitasari, Yunitasari