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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review
Balliyand, Ahmad Faiz Zindan
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Motor Vehicle Tax Bleaching Program on Taxpayer's Behavior through the Mediation of Tax Paying Intention in Lampung Province Erin, Erin; Balliyand, Ahmad Faiz Zindan; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3590

Abstract

Taxes are an instrument of state revenue so that various government efforts are made to increase taxpayer participation, one of which is through the tax whitening program. This study aims to analyze the effect of the tax whitening program organized by the Government of Lampung Province on the behavior of taxpayers either directly or through mediation of intention to pay taxes. The research subjects were determined by purposive sampling technique in order to obtain a sample of 65 taxpayers. Data analysis was carried out using the Partial Least Square method through the SmartPLS version 3.0 program. The results of the analysis show that: (1) the tax whitening program has a positive and significant effect on the intention to pay taxes, (2) the tax whitening program has a positive and significant effect on the behavior of taxpayers, (3) the intention to pay taxes has a positive and significant effect on the behavior of taxpayers (4) the intention to pay taxes can play a role in mediating the tax whitening program on the behavior of taxpayers.
The Influence Of Operating Cash Flow, Economic Performance And Company Size On Profit Persistence (Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 Period) Balliyand, Ahmad Faiz Zindan; Dwisstira, Vickrie Khaiqal
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1043

Abstract

In this research, quantitative technical methods were used using non-probability methods - purposive sampling. In the purposive sampling sample which focused on this research study, there were 96 company financial reports over a period of 4 years starting from 2018, 2019, 2020 and 2021 from 25 companies that had published their financial reports. In research studied by researchers regarding financial reports in the Property and Real Estate sector for the 2018-2021 period, the results that can be concluded are that operational cash flow has no effect on profit persistence, economic performance has an effect on profit persistence, company size has no effect on profit persistence. Operational cash flow, economic performance and company size simultaneously influence profit persistence.
Co-Authors Dwisstira, Vickrie Khaiqal Erin, Erin Faisal, Aris Riantori Murtanto Murtanto