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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Sundarta, Imam
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan serta Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Megawati, Indah; Sundarta, Imam; Azis, Azolla Degita
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakkan serta sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di PT. Terang Nusantara Sepuluh. Sampel yang digunakan dalam penelitian ini adalah wajib pajak orang pribadi yang bekerja di PT. Terang Nusantara Sepuluh sebanyak 37 responden. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah menggunakan purposive sampling. Adapun jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang berupa nilai atau skor atas jawaban yang diberikan oleh responden terhadap pernyataan-pernyataan yang ada dalam kuesioner. Sumber data yang digunakan yaitu data primer. Data primer diperoleh dari pengamatan langsung, wawancara, kuesioner dan observasi. Metode analisis data menggunakan uji kualitas data, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Berdasarkan penelitian yang telah dilakukan dapat diambil kesimpulan bahwa kualitas pelayanan pajak secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak. Kemudian pemahaman peraturan perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak. dan sanksi perpajakan berpengaruh secara parsial terhadap kepatuhan wajib pajak.
The Effect of Company Size, Company Growth, Leverage and Profitability on Firm Value (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2020-2022) Hamidah, Ulfia Putri; Sundarta, Imam; Syukur, Dudung Abdul
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14864

Abstract

The purpose of this study was to determine the effect of firm size, firm growth, leverage and profitability on firm value in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2020-2022. The method used in sampling is purposive sampling. Purposive sampling is a technique in determining the sample based on certain criteria that will support the variables used. Based on these criteria, the number of samples obtained was 19 companies so that the total observations in this study were 57 observations. The data used in this study is secondary data obtained from financial reports available on the official website of the Indonesia Stock Exchange. Methods of data collection using the method of documentation. The documentation method is carried out by collecting secondary data through audited company financial reports and published on the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis. Based on the results of linear regression analysis with a significance level of 5%, the results of this study conclude that (1) firm size has no effect on Firm Value, (2) firm Growth has a negative and significant effect on Firm Value, (3) Leverage has a positive effect and significant to Firm Value, (4) Profitability has a positive and significant effect on Firm Value.
Pengaruh Ukuran Perusahaan, Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan (Sub Sektor Makanan dan Minuman di BEI 2020-2022) Saniah, Siti; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2057

Abstract

This study aims to investigate how company size, capital structure, and profitability impact the value of companies in the beverage and food sub-sector listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method employed was purposive sampling, which selects samples based on specific criteria relevant to the variables under study. Out of a population of 70 companies meeting the criteria, 21 companies were selected, resulting in a total of 63 observations for the study. Secondary data from financial reports available on the Indonesia Stock Exchange official website was used, collected through the documentation method. Multiple linear regression analysis was used for data analysis. The findings show that company size has a statistically insignificant negative effect, while capital structure and profitability have a statistically significant positive effect on company value. When analyzed together, company size, capital structure, and profitability collectively influence company value.
PENDAMPINGAN PEMBUKUAN SEDERHANA DAN BERBASIS DIGITAL PADA UMKM JUARA BINAAN KSPPS AL HIJRAH KABUPATEN BOGOR JAWA BARAT Fujianti, Lailah; Sundarta, Imam; Ety Merawati, Endang; Musta`ani, Salis
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 8 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i8.%p

Abstract

Pembukuan dapat menjadi elemen kunci dalam keberhasilan pengelolaan UMKM. Penerapan sistem pembukuan yang sederhana maupun berbasis digital memiliki potensi besar dalam meningkatkan performa keuangan UMKM. Sebagian besar UMKM binaan KSPPS Al Hijrah di Kabupaten Bogor, Jawa Barat, belum menjalankan sistem pembukuan terutama yang berbasis digital, pengabdian ini menjadi titik awal untuk mengubah cara pandang bahwa pembukuan memiliki peran penting dalam menilai serta meningkatkan kemajuan usaha. Hasil evaluasi pelaksanaan pengabdian menunjukkan nilai pengetahuan dan keterampilan peserta dalam pembukuan sederhana dan digital mengalami peningkatan. Hal ini terlihat nilai rata-rata jawaban kuesioner evaluasi menunjukkan peningkatan sebelum dan setelah dilakukan pendampingan/pengabdian.
Co-Authors Azolla Degita Azis Ety Merawati, Endang Fujianti, Lailah Hamidah, Ulfia Putri Hurriyaturrohman Hurriyaturrohman Indah Megawati, Indah Musta`ani, Salis Siti Saniah, Siti Syukur, Dudung Abdul