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All Journal EBSJ JAB (Jurnal Akuntansi dan Bisnis)
Mokhlas, Mokhlas
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of The Effect of Tax Socialization, Tax Sanction, and Quality of Service of Tax Officials on MSME Taxpayer Compliance (Case Study on Individual and Entity Taxpayers in Pati Regency) Janan, Samahul; Mokhlas, Mokhlas
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7852

Abstract

 This study aims to determine the effect of Tax Socialization, Tax Sanctions, and Service Quality of Tax Officers on MSME Taxpayer Compliance.The population in this study are individual taxpayers and MSME entities registered at the KPP Pratama Pati Regency. Samples were taken as many as 100 respondents using the incidental sampling method, namely a sampling technique where the distribution of questionnaires in this case was carried out to respondents who were willing or willing to be asked for data by researchers. While collecting data using a questionnaire.  The results of this study indicate that Tax Socialization has a significant positive effect on Taxpayer Compliance, Tax Sanctions have a significant positive effect on Taxpayer Compliance, and Service Quality of Tax Officers has a significant positive effect on Taxpayer Compliance, and Tax Dissemination, Tax Sanctions and Service Quality of Tax Officers simultaneously significant positive effect on Taxpayer Compliance.  
ANALISIS KINERJA LAPORAN KEUANGAN (STUDI PADA PT. TELKOM INDONESIA Tbk. PERIODE 2018-2021) Mokhlas, Mokhlas
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.538

Abstract

This study aims to analyze the performance of the financial statements of PT. Telkom Indonesia Tbk. period 2018-2021. With a tool to analyze the ratio of liquidity, solvency, activity, and profitability.Method used in this research is descriptive quantitative. The data used is secondary data in the form of financial reports issued by PT. Telkom Indonesia Tbk.Results of the liquidity ratio analysis study consisted of: a CR of 80.24 and a QR of 78.96. This value is below the industry average, namely; CR is 200% and QR is 150%, so it is categorized as not in good condition. The Solvency Ratio consists of a DAR of 47.17 and a DER of 89.84. This value is in good condition because it is above the industry average. The activity ratio consists of a TATO of 0.58 and a FATR of 2.89. This value is stated to be in bad condition because the average value of both is below the industry standard average, namely; TATO: 2 times, and FATR 5 times. Profitability ratios consist of GPM of 67.20, NPM of 21.59, this value is categorized as good, because it is above the average industry standard, namely; GPM 30%, and NPM 20%. Meanwhile, ROA was 12.44 and ROE was 23.58, which were in the bad category because the company's ROA and ROE averages were below the industry average, namely 30% ROA and 40% ROE.Keywords: Financial Statements, Financial Ratios, Ratio Analysis, Performance Finance PT. Telkom Indonesia Tbk.
Co-Authors Janan, Samahul