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Journal : JURNAL WIDYA GANESWARA

KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DILIHAT DARI FAKTOR INTERNAL DAN EKSTERNAL (Studi Kasus pada Wajib Pajak Desa Bugel Kec. Godong Kab.Grobogan) Aulia Indira Lailyatussoqiba; YULI CHOMSATU; SUHENDRO SUHENDRO
JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

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Abstract

The purpose of this study is to determine the internal factors ( knowledge and awareness of the taxpayer ) as well as external factors that affect the tax penalty tax compliance in paying land and buildings tax at Bugel Village . The object of this research is Bugel Village, which according to data at the Grobogan Central Bureau of Statistics in 2017 figures shows the difference between nominal payment realization and nominal target.  The technique of collecting sample in this study used simple random sampling with a total sample of 92 taxpayers , the sample calculation refers to the Slovin formula . Based on the results of multiple regression analysis assisted with SPSS, showed that knowledge of the tax does not affect the level of tax compliance in paying Land and Buildings tax in Bugel Village, while awareness of taxpayers and tax sanctions affect on taxpayer compliance in paying Land and building taxes in Bugel Village .
THE INFLUENCE OF FINANCIAL RATIO AGAINST THE STOCK RETURNS OF BANK COMPANIES IN INDONESIAN STOCK EXCHANGE IN 2014-2017 AJENG LAKSMI DEWANTI; YULI CHOMSATU; ENDANG MASITOH
JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.076 KB)

Abstract

The purpose of0this study was to examine the effect of financial ratios such as Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover  (TAT) and  Price to Book Value (PBV) on stock returns on banking companies listed on the Stock Exchange in Indonesia. The number of samples in this study were 130 companies from 2014 to 2017 that had been selected0by purposive sampling method. The research method used is multiple linear regression analysis using SPSS version 22.0. The results of0this study indicate that the ROE variable partially  has a positive and significant effect on stock0returns.