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All Journal Journal of Information System, Applied, Management, Accounting and Research
Riyanto Wujarso
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management

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Journal : Journal of Information System, Applied, Management, Accounting and Research

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PENGARUH UKURAN, PERTUMBUHAN, DAN NILAI PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR Rahmawati Rahmawati; Riyanto Wujarso
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 2 (2021): JISAMAR : Volume 5, Nomor 2, May 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i2.457

Abstract

The purpose of this study is to examine the effect of firm size, growth, and price to book value of income smoothing. Firm size is measured by the natural logarithm of total assets. Growth is measured by the ratio of sales in year t after deducting sales in the previous period to sales in the previous period. Price to Book Value is measured by the ratio of share price to book value of common stock. Income smoothing is measured using the eckel index. The results of the study showed that partially firm size has significant influence on income smoothing practices. Growth has significant on the practice of income smoothing. And price to book value has not significant to the income smoothing practices. Simultaneously, company size, growth and value have a significant effect of 0.000. Nagelker's R square value is 0.313; it means that the coefficient of determination is 0.313. This states that the independent variable explains the variation of the dependent variable by 31.3% while the remaining 68.7% is influenced by other factors that are not examined.
THE EFFECT OF BUSINESS DEVELOPMENT AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE (MSME CASE STUDY IN JAKARTA) Saprudin Saprudin; Anton Zulkarnain Sianipar; Riyanto Wujarso
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 1 (2021): JISAMAR : Volume 5, Nomor 1, February 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i1.335

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perkembangan usaha dan pengetahuan perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil dan Menengah. Sehingga akan diperoleh informasi mengenai kepatuhan wajib pajak dalam menjalankan kewajibannya dilihat dari faktor perkembangan usaha dan pengetahuan perpajakan wajib pajak tersebut. Populasi dalam penelitian ini adalah pelaku Usaha Mikro Kecil dan Menengah yang ada di Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan random sampling dan jumlah sampel yang diperoleh sebanyak 60 wajib pajak. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa secara parsial perkembangan usaha berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan perpajakan tidak beroengaruh terhadap kepatuhan wajib pajak. Namun secara simultan perkembangan usaha dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak. This study aims to determine the effect of business development and tax knowledge on taxpayer compliance of Micro, Small and Medium Enterprises. So that information will be obtained regarding taxpayer compliance in carrying out its obligations seen from the business development factors and tax knowledge of the taxpayer. The population in this study were the actors of Micro, Small and Medium Enterprises in Jakarta. The sampling technique in this study used random sampling and the number of samples obtained was 60 taxpayers. The data collection technique used a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that partially business development has an effect on taxpayer compliance and knowledge of taxation has no effect on taxpayer compliance. However, simultaneously, business development and tax knowledge affect taxpayer compliance.
Co-Authors Rahmawati Rahmawati Saprudin Saprudin Sianipar, Anton Zulkarnain