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BAYU KURNIAWAN
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Peran Peran Kesadaran Wajib Pajak dalam Memediasi Pengaruh Pemahaman dan Edukasi Pajak terhadap Kepatuhan Wajib Pajak : (Studi Kasus Wajib Pajak KPP Pratama Blora) Erni Ernanda; Bayu Kurniawan
Jurnal Bersama Ilmu Ekonomi (EKONOM) Vol. 1 No. 3 (2025): Agustus 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/ekonom.v1i3.235

Abstract

This study aims to examine the extent to which the role of taxpayer awareness mediates the understanding of taxation and tax education activities on taxpayer compliance in individual taxpayers under the supervision of KPP Pratama Blora refers to the phenomenon of declining levels of taxpayer compliance, which can be seen from the decline in the number of SPT submissions each year. Data processing is done quantitatively by utilising Structural Equation Modeling techniques through the Partial Least Square approach. A total of 100 respondents were used in this study, which were obtained using an accidental and willing sample selection technique.The findings in this study indicate that tax understanding has a significant impact on taxpayer awareness, but does not show a significant influence on the level of tax compliance. On the other hand, tax education was shown to influence taxpayer awareness, but did not contribute directly or through awareness in improving compliance. Taxpayer awareness is shown to have a significant impact on compliance and serves as an effective mediator between understanding and compliance. Based on the results of this study, it is important to improve the quality of education and tax education that is more participatory and communicative to build the level of awareness and compliance of taxpayers at KPP Pratama Blora.
Pengaruh ROA, ROE, dan DER terhadap Profitabilitas Perusahaan Personal Care yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024 Jarmadi Setiawan; Bayu Kurniawan; Noni Setyorini
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1565

Abstract

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.
Co-Authors Abd. Rasyid Syamsuri Alfin Damayanti Alvina Kusumaningrum Anistia Dewi Muflikhah Antik Kristyaningsih Aprillia Suryani Pujiastuti Ardi Kurniawan Assegaf, Syaipul B. Jessediaz Ryswara Hati Chadiyan Faturachman David Abdul Kholiq Enik Oktafiana Erni Ernanda Ersa Fadilla Darmawati Putri Fadjar Darmaputra Farah Chalida Hanoum Fithri Widyannita Yarisma Fitri Dwi Jayanti Fitria Dita Kurniasari Gultom, Henry Casandra Heri Prabowo Hidayati, Armawati I Made Sudiana Ika Indisari Ika Menarianti, Ika Inayatur Rosidah Indriasari, Ika Jarmadi Setiawan Khusnul Khotimah Lestari, Utami Puji Lifiya Kholifatunnisa Mara Qonitatillah Martinus DAW Meishella Sismi Indah Rahayu Melysa Ika Erfiana Miftakhul Huda Mudiansyah, Puja Mukharomah Mukharomah Musfirotul Ainiyah Mutiara Tresna Parasetya Noventia Karina Putri Novia Dewi Nuriyadi, Anggia Nurlita Nazma Prameswari Nurul Ratnawati, Nurul Oky Agustina Prianka Ratri Nastiti Putri Rahma Dhani Qristin violinda Ratih Hesty Utami Ratih Hesty Utami Puspitasari Revan Danu Aji Rita Meiriyanti Roza Yulida Rr Hawik Ervina Indiworo Setyorini, Noni Shofif Sobaruddin Akbar Shonda Paulina Martines Siska Widayanti Siti Nur Mahmudah Sugiyanto Sugiyanto Sutrisno Sutrisno Valadeva Izzulhaq Wahyu Ika Pramono Yuanita Rizky Mamluati Yunita Ayu Maulidiyah