Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Bingkai Ekonomi (JBE)

PEMAHAMAN FUNGSI PAJAK DAN TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI) Putri Veronika; Kasidi
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025 : Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.546

Abstract

The research aims to determine and analyze influences tax understanding of motor vehicle taxpayer comlpliance and effect of income level on compliance motor vehicle taxpayers. The population in this research is all motor vehicle taxpayers in Pati Regency which is registered with SAMSAT Pati. The research was carried out randomly sampling using purposive sampling technique, a sample was obtained as many as 100 data. The analysis technique used is multiple linear regression.The research results can be summarized as follows :Understanding the tax function is nothas a positive and significant effect on vehicle tax compliance motorized, and Income level has a positive and significant effect onmotor vehicle tax compliance.
PEMAHAMAN FUNGSI PAJAK DAN TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI) Putri Veronika; kasidi
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.506

Abstract

The research aims to determine and analyze influences tax understanding of motor vehicle taxpayer comlpliance and effect of income level on compliance motor vehicle taxpayers. The population in this research is all motor vehicle taxpayers in Pati Regency which is registered with SAMSAT Pati. The research was carried out randomly sampling using purposive sampling technique, a sample was obtained as many as 100 data. The analysis technique used is multiple linear regression.The research results can be summarized as follows :Understanding the tax function is nothas a positive and significant effect on vehicle tax compliance motorized, and Income level has a positive and significant effect onmotor vehicle tax compliance.
Corporate Governance sebagai Determinan Integritas Laporan Keuangan: Studi Empiris pada Sektor Transportasi dan Logistik Indonesia Periode 2020-2024 Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Made Kony Koswara
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.631

Abstract

Abstract. This study to examine corporate governance as a determining factor for the integrity of financial reports in the Indonesian transportation and logistics industry. This research investigates the impact of three main components of corporate governance, including managerial ownership, independent board of commissioners, and audit committees on the integrity of financial reports. The research information is sourced from all business entities in transportation and logistics listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a total population of 37 entities and a sample that meets the criteria of 32 entities. The analysis uses multiple linear regression to examine the correlation between independent variables and dependent variables. The findings of this research show that managerial ownership does not have a significant impact on the credibility of financial reports, the independent board of commissioners has a negative and significant effect on the credibility of financial reports, the audit committee has a positive and significant impact on the credibility of financial reports. This result validates that corporate governance components have varying functions in determining the quality of financial reporting in Indonesia's transportation and logistics sector, with the audit committee being the most optimal component in strengthening the credibility of financial reports. Keywords: Corporate governance, Integrity of financial reports, Transportation and logistics
PEMAHAMAN FUNGSI PAJAK DAN TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI) Putri Veronika; kasidi
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 1 (2025): Januari 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i1.506

Abstract

The research aims to determine and analyze influences tax understanding of motor vehicle taxpayer comlpliance and effect of income level on compliance motor vehicle taxpayers. The population in this research is all motor vehicle taxpayers in Pati Regency which is registered with SAMSAT Pati. The research was carried out randomly sampling using purposive sampling technique, a sample was obtained as many as 100 data. The analysis technique used is multiple linear regression.The research results can be summarized as follows :Understanding the tax function is nothas a positive and significant effect on vehicle tax compliance motorized, and Income level has a positive and significant effect onmotor vehicle tax compliance.
Corporate Governance sebagai Determinan Integritas Laporan Keuangan: Studi Empiris pada Sektor Transportasi dan Logistik Indonesia Periode 2020-2024 Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Made Kony Koswara
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.631

Abstract

Abstract. This study to examine corporate governance as a determining factor for the integrity of financial reports in the Indonesian transportation and logistics industry. This research investigates the impact of three main components of corporate governance, including managerial ownership, independent board of commissioners, and audit committees on the integrity of financial reports. The research information is sourced from all business entities in transportation and logistics listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a total population of 37 entities and a sample that meets the criteria of 32 entities. The analysis uses multiple linear regression to examine the correlation between independent variables and dependent variables. The findings of this research show that managerial ownership does not have a significant impact on the credibility of financial reports, the independent board of commissioners has a negative and significant effect on the credibility of financial reports, the audit committee has a positive and significant impact on the credibility of financial reports. This result validates that corporate governance components have varying functions in determining the quality of financial reporting in Indonesia's transportation and logistics sector, with the audit committee being the most optimal component in strengthening the credibility of financial reports. Keywords: Corporate governance, Integrity of financial reports, Transportation and logistics