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PERAN KINERJA KEUANGAN DALAM MENENTUKAN NILAI PERUSAHAAN PERBANKAN KONVENSIONAL Roza, Verita; Aresteria, Maya
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 1 (2024): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v6i1.4832

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan perusahaan perbankan konvensional terhadap nilai perusahaan periode 2020 - 2023. Penelitian ini merupakan penelitian kuantitatif deskriptif, dengan sumber data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan konvensional yang sahamnya terdaftar di Bursa Efek Indonesia dan dapat diakses melalui www.idx.co.id. Penelitian ini akan meneliti pengaruh kinerja keuangan perbankan selama 4 tahun, yaitu pada tahun 2020 - 2023. Penelitian ini menganalisis kinerja keuangan dengan menggunakan empat rasio keuangan yaitu likuiditas yang diukur menggunakan Loan to Deposit Ratio (LDR), rasio Aktivitas yang diukur menggunakan Total Asset Turnover (TATO), rasio Solvabilitas yang diukur menggunakan Capital Adequacy Ratio (CAR), dan rasio Profitabilitas yang diukur menggunakan Return on Asset (ROA). Penelitian ini akan melihat pengaruh Kinerja keuangan terhadap Nilai Perusahaan yang diukur menggunakan Price to Book Value. Hasil analisis menunjukkan bahwa rasio likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, rasio aktivitas dan rasio solvabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan rasio profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan.

The Influence of Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds on Regional Spending (Case Study of Regency and Municipality in Central Java) Dhevianti, Maria; Aresteria, Maya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2253

The background of the problem in this study is that the realization of Regional Levies revenues, Profit Sharing Funds and General Allocation Funds in Semarang Regency is not in accordance with the budgeted so that Regional Expenditure has decreased. This study aims to determine whether Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds affect Regional Expenditures. The population and sample of this study are regencies and municipalities in Central Java. Regional spending has an important role in running the government system, namely to improve public welfare and as a form of good governance. This study uses multiple linear regression analysis using data obtained from a summary of the 2020 and 2021 Regional Budget (APBD) realization reports which are quantitative published on the Indonesia Statistics. The number of samples in this study are 70. The results of the study show that Regional Taxes and General Allocation Funds have a positive effect on Regional Expenditure, while Regional Levies and Profit Sharing Funds have no effect on Regional Expenditure.

Pemahaman E-Filling, Peran Pelayanan Account Representative dan Kualitas Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang Yusranaditya, Rastia; Aresteria, Maya
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9745

Taxpayer compliance is a behaviour of taxpayers in fulfilling their tax responsibilities in accordance with applicable tax laws and regulations. This study aims to analyse the effect of the comprehension of e-filing, role of account representatives services, and the quality of information technology on taxpayer compliance. The population in this study uses small and medium enterprise taxpayers in the Semarang City. The sampling method used in this study was carried out through simple random sampling, with a total sample of 100 respondents. Data collection was carried out through distributing questionnaires. The data analysis method used is a quantitative descriptive research method with processing data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis tests. The results of this study indicate that the understanding of e-filing, the service role of account representatives, and the quality of information technology have a positive and significant effect on taxpayer compliance. Keywords: Comprehension Of E-Filing, Role Of Account Representative Services, Taxpayer Compliance, Quality Of Information Technology

Effect Of Changes In Tax Rates, Tax Awareness, And Tax Knowledge On MSME Taxpayer Compliance at the Blora Primary Tax Service Office Subagio, Sifa Rhodatul Jannah; Aresteria, Maya
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.173-180

MSME have an important role in the economy in Indonesia, this is reflected in their number which reaches 99% of all business units, and the contribution of MSMEs themselves to GDP also reaches 60.5%. Along with the increasing business development, the government also continues to issue new regulations regarding MSME taxation. One of them is the regulation regarding the change in tax rates from 1% to 0.5%. However, along with the rapid growth of MSME taxation, this is not supported by the level of compliance. Along with the continued enactment of new regulations issued by the government, this study aims to determine (1) The effect of changes in tax rates on MSME taxpayer compliance at Blora Primary Tax Service Office (2) The effect of tax awareness on MSME taxpayer compliance at Blora Primary Tax Service Office (3) The effect of tax knowledge on MSME taxpayer compliance Blora Primary Tax Service Office. The population in this study were MSME taxpayers registered at Blora Primary Tax Service Office, with the number of samples taken as many as 100 MSME taxpayers registered at the Blora Primary Tax Service Office. The data collection technique used in this research is Purposive sampling technique with data analysis techniques used are classical assumption tests and multiple linear regression analysis. The results showed that changes in tax rates and tax awareness have an influence on MSME taxpayer compliance at Blora Primary Tax Service Office, while tax knowledge has no influence on MSME taxpayer compliance at Blora Primary Tax Service Office

Pelatihan Pelaporan SPT Pemilik UMKM di Kelurahan Sendangguwo Kota Semarang Aresteria, Maya; Mege, Stacia; Rakhamayani, Alfita
GOTAVA Vol. 1 No. 1 (2023): GOTAVA
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v1i1.3

MSMEs have an important role in a country's economy because of their contribution to economic growth, job creation, innovation, and community empowerment. The establishment of Micro, Small and Medium Enterprises (MSMEs) creates an obligation in the field of taxation. Businesses or business owners are obliged to pay taxes and submit notification letters. The problem that often occurs is that MSME actors do not fully understand tax obligations, including the obligation to submit SPT reports. Non-compliance with these obligations will result in sanctions for MSMEs. Administrative fines will be given when MSMEs are late or do not submit Periodic and Annual Tax Returns. The service team then carries out community service activities as a solution to the problems faced by MSME actors. The method used in this PKM is lecture, practice and discussion with a participatory approach. The lecture is carried out online with the meeting application. The practice is carried out by utilizing online SPT form technology with examples of various tax cases in the MSME environment. Discussions with MSME actors aim to develop new skills and approaches in solving problems encountered in SPT reporting. After the SPT reporting training activity in Sendangguwo Village, Tembalang District, MSME actors became more aware and were able to fill out SPT properly.

The Influence of Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds on Regional Spending (Case Study of Regency and Municipality in Central Java) Dhevianti, Maria; Aresteria, Maya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2253

The background of the problem in this study is that the realization of Regional Levies revenues, Profit Sharing Funds and General Allocation Funds in Semarang Regency is not in accordance with the budgeted so that Regional Expenditure has decreased. This study aims to determine whether Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds affect Regional Expenditures. The population and sample of this study are regencies and municipalities in Central Java. Regional spending has an important role in running the government system, namely to improve public welfare and as a form of good governance. This study uses multiple linear regression analysis using data obtained from a summary of the 2020 and 2021 Regional Budget (APBD) realization reports which are quantitative published on the Indonesia Statistics. The number of samples in this study are 70. The results of the study show that Regional Taxes and General Allocation Funds have a positive effect on Regional Expenditure, while Regional Levies and Profit Sharing Funds have no effect on Regional Expenditure.

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