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All Journal International Journal of Education, Social Studies, And Management (IJESSM) Neraca Manajemen, Akuntansi, dan Ekonomi
Nurdiawansyah, Nurdiawansyah
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Economics, Econometrics & Finance Education Environmental Science Other

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Determinants of Net Profit Margin in Plastic and Packaging Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period Saputra, Pijai Opin; Nurdiawansyah, Nurdiawansyah; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 1 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i1.217

Abstract

Net profit margin is important to be able to increase company profits. Net profit margin is a comparison that shows the company's net profit on the results of buying and selling, the higher the value of the net profit margin the higher the organization's ability to earn net profit from sales. The purpose of this study is to understand and measure the impact of Current Ratio (CR) and Debt to Asset Ratio (DER) on net profit margin for plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study used a quantitative approach with a total of 36 research samples. The sample selection technique uses purposive sampling. The test was conducted using multiple regression analysis, research data obtained through financial reports sourced on the Indonesia Stock Exchange. Liquidity as measured by CR does not significantly affect net profit margin. While another factor is that leverage measured by DER has a significant positive impact on net profit margin. The limitations of this study are the lack of samples and the low adjusted R square number of 0.439, meaning that the independent variable is only able to describe its effect on the dependent variable as much as 43.9%. Suggestions for future research are to add samples and other variables including (1) company size; (2) sales growth; (3) total asset turnover and so on that can explain the effect on net profit margin.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA 2 BANDAR LAMPUNG Dharmawan, Dharmawan; Nurdiawansyah, Nurdiawansyah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i5.5766

Abstract

Penelitian ini bertujuan untuk mengetahui modernisasi sistem administrasi perpajakan, sanksi pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama 2. Populasi dari riset ini adalah karyawan KPP Pratama 2, sampel dalam penelitian merupakan sampel jenuh, sehingga seluruh populasi diambil menjadi sampel yaitu 60 orang. Metode analisa dengan memakai analisa Regresi Linier Berganda. Dari hasil penelitian didapati bahwasanya sistem modernisasi sistem administrasi perpajakan, sanksi pajak dan pelayanan fiskus secara bersama-sama terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama 2, terbukti dan dapat diterima kebenarannya. Diharapkan dengan terdapatnya riset ini KPP Pratama 2 bisa menjaga menjaga kestabilan dan terus meningkatkan modernisasi sistem administrasi perpajakan, sanksi pajak dan pelayanan fiskus yang baik bagi perusahaan dan karyawan sehingga dapat meningkatkan kepatuhan wajib pajak pada KPP Pratama 2.Kata Kunci : Modernisasi Sistem Administrasi Perpajakan, Sanksi Pajak, Pelayanan Fiskus dan Kepatuhan Wajib Pajak Orang Pribadi. This study aims to determine the modernization of the tax administration system, tax sanctions and tax authorities services towards individual taxpayer compliance at KPP Pratama 2. The population of this study were employees of KPP Pratama 2, the sample in the study was a saturated sample, so that the entire population was taken as a sample of 60 people. The analysis method used Multiple Linear Regression analysis. From the results of the study, it was obtained that the modernization system of the tax administration system, tax sanctions and tax authorities services together towards individual taxpayer compliance at KPP Pratama 2, were proven and could be accepted as true. It is hoped that with this study, KPP Pratama 2 can maintain stability and continue to improve the modernization of the tax administration system, tax sanctions and good tax authorities services for companies and employees so that it can increase taxpayer compliance at KPP Pratama 2.Keywords: Modernization of the Tax Administration System, Tax Sanctions, Tax Authorities Services and Individual Taxpayer Compliance.
Co-Authors Aminah Aminah Dharmawan Dharmawan, Dharmawan Saputra, Pijai Opin