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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Islamic Accounting and Tax (JIATAX) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL DedikasiMU: Journal of Community Service Jurnal Ekonomi, Teknologi dan Bisnis JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Vocational Research Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Jurnal Ekonomi Bisnis dan Manajemen
Umaimah Umaimah
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Gresik
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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The Influence of Profitability, Liquidity, Leverage and Company Size on Stock Returns M. Alvinnur Azizi; Umaimah Umaimah; Nyimas Wardatul Afiqoh
Indonesian Vocational Research Journal Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/ivrj.v3i1.6495

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, leverage and size of the company to stock return on manufacturing companies in Indonesian Stock Exchange (Idx). In this study the independent variables used are profitability measured by using Return On Assets (ROA), liquidity measured by using Current Ratio, leverage is measured by using Debt to Equity Ratio (DER) and firm size measured by using Ln (Size). Stock Return in this research is used as dependent variable. This study was conducted on manufactured companies listed on manufacturing companies in Indonesian Stock Exchange (Idx) 2017-2019. Using purposive sampling technique, resulting 71 companies as a research sample. Data analysis techniques used are multiple linear regression analysis. Based on the results of the research shows that profitability, liquidity and leverage do not has a significant effect on stock return, while firm size have a significant effect on stock return.
Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak Niken Gladis Sholikhati; Umaimah Umaimah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7229

Abstract

Examining the impact of tax literature and e-Filing use on taxpayer adherence with internet understanding as a moderate is the goal of this study. Individual taxpayers (WPOP) who submit Annual Tax Return (SPT) reports via e-filing in Gresik City are the populace of this study. Sampling of 72 respondents through simple random sampling method. Structural Equation Model with SmartPLS 4.1 software was used to analyze the data. The findings in the study indicate that tax literacy and the use of e-filing have a positive effect on taxpayer compliance, but internet understanding is unable to moderate the bond between tax literacy and the use of e-filing on tax compliance in Gresik City.
Understanding regulations, tax sanctions and taxpayer compliance: the role of risk preference moderation Egha Nurwati; Umaimah Umaimah
Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i1.38365

Abstract

Purpose: This study aims to provide empirical evidence empirical evidence related to tax knowledge and tax sanctions with risk preference as moderating preference as a moderator for increasing taxpayer compliance. Methodology/approach: The population of this study were taxpayers registered at KPP Pratama Gresik, and the technique used for sample testing was purposive sampling. The research data was collected by distributing questionnaires and analyzed using the Smart-PLS software application. Findings: The results of Understanding Tax Regulations have a positive effect on taxpayer compliance while Tax Sanctions have no positive effect on taxpayer compliance, as well as risk preferences that cannot moderate the understanding of tax regulations and tax sanctions on taxpayer compliance. Practical and Theoretical contribution/Originality: This study can explain the Planned Behavior theory and Prospect Theory regarding the behavior of a taxpayer at the level of taxpayer compliance. This study also provides an overview of the level of compliance of individual taxpayers. Research Limitation: The limitations in this study are limited time and limited resources to collect data within a certain period. In addition, data collection that only relies on surveys has the potential to affect the representativeness of the findings, because only some taxpayers are willing to participate. Limited access to tax data. Future research is recommended to extend the period of data collection to obtain more representative results and consider using other methods that can overcome limitations in data collection, such as the use of broader secondary data.
COMPARATIVE ANALYSIS OF INCOME TAX 21 RATES BEFORE AND AFTER THE IMPLEMENTATION OF EFFECTIVE RATES OF PP 58/2023 ON EMPLOYEE SALARIES AT PT. UME PERSADA INDONESIA Nur Kholidatul Aliyah; Umaimah Umaimah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14091

Abstract

This study aims to analyze the comparison of Income Tax Article 21 (PPh 21) rates before and after the implementation of the effective rates based on Government Regulation (PP) Number 58 of 2023 on employee salaries at PT Ume Persada Indonesia. The research method used is a descriptive-analytical approach with data collection techniques through interviews, document studies, and observations. The results show that the implementation of effective rates reduces the monthly tax burden on employees from January to November but increases the amount of deduction in December. Overall, the annual tax burden for employees remains unchanged significantly. This policy provides a positive impact on employees with low to medium income, but requires adjustments in the company’s administration system. This study contributes to understanding the implementation of tax policy and offers recommendations for other companies to manage tax policies more efficiently.
Co-Authors Abid Naufal Firdaus Wahana Putra Alfiana Safitri Anita Perdana Apriliyah Nur Hanifah Ara Faridah Nur Sausan Aska Diah Retno Febriantini Dinda Deby Ramadhani Egha Nurwati Fellyana Nadia Putri Hardini Indah Roshita Koerul Rahmawadin M. Alvinnur Azizi Maulidah Nabilah Moh. Agung Surianto Muchammad Dava Rachmawan Muhammad Aufa Mu’minatus Sholikah Neny Jayanti Niken Gladis Sholikhati Nur Afifah Awaliyah Nur Kholidatul Aliyah Nur Layli Fitria Nuri Ari Hidayat Nyimas Wardatul Afiqoh Risca Nur Wahyuni Suwarno Suwarno Tumirin Yuyun Triwahyuni