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Determinant tax aggressiveness in Indonesia: The Influence of Profitability, Leverage, and Liquidity Sandi Nasrudin Wibowo; Nelia Fariani Siregar; Rendi Febriansyah
Research Trend in Technology and Management Vol. 1 No. 2 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.612 KB) | DOI: 10.56442/rttm.v1i22.10

Abstract

Tax is one of the important elements that contribute to community service. The purpose of this research is to determine the relationship between tax aggression (TA) and the factors of Profitability (PRFT), Leverage (LVG), and Liquidity (LIQ). This study used secondary data from the company's annual report accessed through the company's official www.idx.co.id website. The research population consisted of the 48 mining businesses listed on the Indonesia Stock Exchange (IDX) during the years 2017 and 2021. Purposive sampling used a sample of 70 company data to select the sample in this study. The data analysis method involved in this study was multiple regression analysis. The data were analyzed using version 25 of the SPSS software for Windows. The results of this study show that PRFT and LIQ affect TA, while LVG does not affect TA. This research can contribute to the government, especially in increasing taxpayer compliance through factors that influence TA
The Influence Of Barista And Product On The Store Atmosphere And Its Impact On Coffee Shop Customer Satisfaction In The Lowland Wachdijono Wachdijono; Nelia Fariani Siregar Nelia Fariani Siregar; Sukree Langputeh; Akhmad Jaeroni
Journal Of Social Science (JoSS) Vol 2 No 12 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i12.264

Abstract

Coffee shops are businesses in the downstream agribusiness subsystem proliferating in various countries. This growth has created competition, so every coffee shop tries to Win it by giving more satisfaction to its consumers. The research aims to analyze the influence of baristas and products on the store atmosphere and its impact on coffee shop consumer satisfaction in the plains. The research location is in Cirebon City, Province West Java, Indonesia, because the city can represent the geographical conditions of world cities in the lowlands where many coffee shops stand. The research will be carried out in August–December 2023. The research design uses descriptive quantitative survey methods. The sample size was set at 100 coffee shop consumers in Cirebon City an accidental sampling technique. Measurement of indicators for each variable uses a Likert Scale. The data analysis technique uses Structural Equation Modeling. Research results conclude that the barista and the product each directly influence the store atmosphere, and the store atmosphere directly affects coffee shop consumer satisfaction. Baristas and products indirectly impact consumer satisfaction through the store atmosphere. The indicator that best reflects the condition of the barista variable is "accuracy," the product variable is "availability of product stock," and the store atmosphere variable is "coffee drinking room."