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All Journal Jurnal Ekonomi dan Manajemen GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Jhon Nasyaroeka
STIE Prasetiya Mandiri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Efektifitas Pengampunan Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Bandar Lampung Rina Milyati Yuniastuti; Jhon Nasyaroeka; Hesti Widi Astuti
Jurnal Ekonomi dan Manajemen Vol. 20 No. 2 (2019): Juni
Publisher : Program Pascasarjana Universitas Gajayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.567 KB)

Abstract

The purpose of this research is to examine the influence of tax amnesty to tax sanction in KPP Bandar Lampung, to examine the influence of tax amnesty of to tax obedience of taxpayer in KPP Bandar Lampung, and to examine the influence of tax sanction to tax obedience of taxpayer in KPP Bandar Lampung. Result shows that the influence of X1 to X2 is statistically significant (0,016 < 0,05), the influence of X1 to Y2 is not statistically significant (0,135 > 0,05) and the influence of X2 to Y2 is statistically significant (0,02 < 0,05). The influence of Y1 to Y2 is found to be statistically significant (0,000 < 0,05). The influence of X1 to Y2 is found to be not statistically significant (0,316 > 0,05).
PENGARUH DOMINAN CASH RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON EQUITY DAN RETURN ON ASSETS PADA PERUSAHAAN ASTRA OTOPARTS DI BURSA EFEK INDONESIA Jhon Nasyaroeka
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 2 (2020): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v12i2.214

Abstract

This research is to find out which influence is the most dominant between cash ratio and debt to assets ratio to return on equity and return on assets on astra otoparts companies listed on the Indonesia Stock Exchange. This research also provides information on the dominant influence of cash ratio on return on equity and Return on Assets and the dominant influence of debt to assets ratio to return on equity and return on assets. The results obtained from this study are the dominant influence of cash ratio and debt to assets ratio to return on assets. This shows the amount of contribution of company assets. Keywords: Dominant influence, Cash ratio, Debt to asset ratio, Return on equity, Return on assets. A B S T R A K: Penelitian ini adalah untuk mengetahui pengaruh mana yang paling dominan antara rasio kas dan rasio hutang terhadap aset terhadap return on equity dan return on asset pada perusahaan astra otoparts yang terdaftar di Bursa Efek Indonesia. Penelitian ini juga memberikan informasi tentang pengaruh dominan rasio kas terhadap pengembalian ekuitas dan Imbal Hasil Aset dan pengaruh dominan rasio utang terhadap aset terhadap pengembalian ekuitas dan laba atas aset. Hasil yang diperoleh dari penelitian ini adalah pengaruh dominan rasio kas dan rasio hutang terhadap aktiva terhadap pengembalian aktiva. Ini menunjukkan besarnya kontribusi aset perusahaan. Kata kunci: Pengaruh dominan, Rasio kas, Rasio utang terhadap aset, Laba atas ekuitas, Laba atas aset
Co-Authors Hesti Widi Astuti Rina Milyati Yuniastuti