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All Journal BENING Jurnal Pengabdian Masyarakat Bhinneka Journal of Management Accounting, Tax and Production Perwira Journal of Economics and Business (PJEB)
Asmedi, Syamsul
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Perwira Journal of Economics and Business (PJEB)

 1 
PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Asmedi, Syamsul
Perwira Journal of Economics & Business Vol 2 No 1 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i1.50

Abstract

This study aims to examine the effect of profitability and audit opinion on audit delay with firm size as moderating. The independent variables used are profitability and audit opinion, the dependent variable used is audit delay and the moderating variable used is company size. This type of research is classified as quantitative research. The data used is secondary data. The population in this study is the mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2019 as many as 43 companies. Sampling in this study using purposive sampling technique. Based on purposive sampling obtained 174 companies. The analysis technique used is multiple regression analysis and MRA. Data processing using Eviews 10. Keywords: Profitability, Audit Opinion, Audit Delay, Company Size
Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Setelah Penerapan PP No. 23 Tahun 2018 Asmedi, Syamsul; Komalasari, Rosdiana
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.223

Abstract

This study aims to analyze the effect of tax socialization, understanding of tax regulations, and tax rates on tax compliance of MSME taxpayers. The research method used is quantitative. The data used uses primary data taken from survey methods with data collection questionnaires through links with MSME taxpayer respondents. Questionnaires that can be processed amount to 80 questionnaires and samples using purposive sampling method. The statistical method used to test the hypothesis is multiple regression analysis. The results of the study simultaneously show that the variables of tax socialization, understanding of tax regulations, and tax rates have a significant effect on the tax compliance of MSME taxpayers. Partially it affects that the tax socialization variable does not have a significant effect on the tax compliance of MSME taxpayers. The variable understanding of tax regulations has no significant effect on the tax compliance of MSME taxpayers. And the results of tax rates have a significant effect on MSME taxpayer tax compliance.
Co-Authors Komalasari, Rosdiana Munaya, Siti Nurhayati Nurhayati Sulaeman, Maman Syaiful Anwar, Agus Setiadi, Suwali, Tito Sumarsono, Tito