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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi
Djoko Kristanto
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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PENGARUH PEMAHAMAN PERATURAN PAJAK, SOSIALISASI PAJAK, DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survey Pada Pedagang Batik di Pasar Klewer Surakarta) Eka Puspita Handayani; Fadjar Harimurti; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Taxes are a source of state income which is essential for the implementation and enhancement of national development to achieve the prosperity and welfare of the community. The purpose of the study is to know (1) influence of understanding of tax regulations on SMES taxpayer compliance (2) influence of tax socialization on MSME taxpayer compliance (3) Influence of confidence level against taxpayer compliance Umkm. This research uses primary data in the form of questionnaire given to the respondents who are batik traders in Pasar Klewer Surakarta. The population in this research is a total of 508 businessmen. With samples of 50 batik merchants. The sampling technique in this study is Simple Ramdom Sampling. The analytical techniques used in this study are the techniques of multiple linear regression analyses. Based on the data analysis of tax socialization influence and the level of confidence on the taxpayer compliance of SMES obtained positive and significant results. While the influence of understanding tax regulation on MSME taxpayer compliance obtained no significant effect.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Erida Sri Wulandari; Bambang Widarno; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The financial performance of the company in this study is represented by Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE) and Total Assets Turnover (TATO). This study aims to determine the effect of these four variables on stock prices in property and real estate companies listed on the IDX. Sample selection using purposive sampling technique and obtained a sample of 15 companies.The technique of data analysis done with the classical assumption and multiple linear regression, hypothesis testing using t test, F test and coefficient of determination test using SPSS 25 for windows. The results showed that Current Ratio, Debt To Equity Ratio, Return On Equity and Total Assets Turnover simultaneously have sicnificant effect on stock prices, for partial research the results indicate that the variable Current Ratio, Debt to Equity Ratio, and Total Asset Turnover has no significant effect on stock price.
Co-Authors Bambang Widarno Eka Puspita Handayani Erida Sri Wulandari Fadjar Harimurti