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All Journal Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS)
Risawati, Risawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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ANALYSIS OF FACTORS AFFECTING ONLINE STORE TAX PAYING COMPLIANCE Risawati, Risawati
Journal of Industrial Engineering & Management Research Vol. 1 No. 1b (2020): June 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.889 KB) | DOI: 10.7777/jiemar.v1i1b.228

Abstract

The relatively high costs in terms of taxes, business licenses, and the number of workspaces that support many people to open businesses online from opening a shop or offline. We find many online shops on various social media, for example Facebook, Twitter, Instagram, Line and many others. Quoted from kompas.com, there are no less than 45 million monthly active Instagram users from Indonesia. This fact makes Indonesia the country with the largest Instagram user base in the Asia Pacific. Online shop owners must pay taxes according to regulations set by the government even though they do not have a physical place of business, but the obligation to pay taxes will remain binding. This study aims to examine whether tax knowledge, tax service services, and taxpayer awareness have an effect on online shop owner's tax compliance. The population used is the owner of an online shop in Surabaya on the Instagram site. Data were obtained by distributing questionnaires. carried out using regression analysis, namely classical assumption test, analysis, coefficient of determination, F test and T test. From the results of the analysis and discussion conducted with multiple linear regression analysis, it can be concluded that Tax Knowledge, taxpayer awareness has an effect on Tax Paying Compliance Fiscal services have no effect on tax compliance
FACTOR ANALYSIS – GROWTH, SIZE, PROFITABILITY, LIQUIDITY FACTORS ON BOND RATING Risawati, Risawati
International Journal of Social and Management Studies Vol. 1 No. 1 (2020): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.73 KB) | DOI: 10.5555/ijosmas.v1i1.74

Abstract

This study analyzes the factors that can influence the prediction of bond ratings on companies listed on the Indonesia Stock Exchange using accounting factors, namely company growth (Growth) as measured by the book to market ratio, company size (Size) as measured using total assets, profitability as measured using return on investment (ROA) and liquidity as measured using current assets (Current Ratio). In taking or determining the sample, taken in a targeted manner, as many as 36 series of bonds can be obtained from companies listed on the Indonesia Stock Exchange which are rated by PT Pefindo in 2017 to 2019. The data used are secondary data, data obtained and collected from documents- documents owned by the company. In this study, the variables that have a significant effect on the rating are Growth, Size, while the profitability and liquidity variables do not have a significant effect on bond ratings.
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