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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Wijaya, Angka
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence Of Tax Socialization, Tax Understanding, And Tax Rates On The Compliance Of UMKM Taxpayers At The Palembang Ilir Timur Pratama Tax Service Office Faradilla, Damayanti; Wijaya, Angka; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8796

Abstract

Micro, small, and medium companies (MSMEs) registered at the KPP Pratama Palembang llir Timur were the subjects of this research, which aimed to identify the relationship between taxpayer compliance and factors such as tax socialization, tax comprehension, and tax rates. The author of this research used a technique that focused on numerical data by surveying a representative sample of the community. The final tally, reached with a 95% confidence level using the Isaac and Michael method, includes 342 respondents in total. The data were analyzed using multiple linear regression with the help of SPSS version 23 to evaluate the influence of each independent variable on the dependent variable. The findings indicate that taxpayers’ comprehension of tax regulations and the applied tax rates have a significant impact on MSME compliance, while efforts in tax socialization appear to have no notable effect.
The Influence Of Capital Intensity, Managerial Ownership, Leverage And Financial Distress On Accounting Conservatism In Manufacturing Companies Listed On The Bei In 2019-2023 Apriani, Lusy; Hadli, Hadli; Wijaya, Angka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8865

Abstract

Accounting conservatism as a principle of prudence in financial reporting where the company is not in a hurry to recognize and measure assets and profits and immediately recognizes losses and debts that have the possibility of occurring. The factors that influence accounting conservatism are: capital intensity, managerial ownership, leverage and financial distress. The purpose of this study was to determine the effect of capital intensity, managerial ownership, leverage and financial distress on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Type of research used Quantitative research. The data used is secondary data. The population is 215 companies and the sampling technique uses the Purposive Sampling method. A sample of 41 companies x 5 = 205 financial report data was obtained. The analysis used panel data regression analysis method using Eview 13 software. The results of partial testing show that capital intensity has a significant effect on accounting conservatism, managerial ownership does not have a significant effect on accounting conservatism, leverage does not have a significant effect on accounting conservatism and financial distress does not have a significant effect on accounting conservatism. The results of simultaneous testing show that together the variables of capital intensity, managerial ownership, leverage, and financial distress have an effect on accounting conservatism.
Co-Authors Apriani, Lusy Faradilla, Damayanti Hadli, Hadli Ikraam, Ikraam