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All Journal Jurnal Tekun Liquidity: Jurnal Riset Akuntansi dan Manajemen Value: Jurnal Manajemen dan Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB)
Isthi Wahyuning Tyas
Universitas Jakarta Internasional
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Umur, Tingkat Pendidikan, Penghasilan Bruto, Moral Dan Kepatuhan Pembayaran Pajak Isthi Wahyuning Tyas
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.72

Abstract

The issues discussed in this study was the influence of age, educational level, gross income and moral for the tax payment compliance. The purposes of the study are finding the empirical evidence on: (1) the effect of age on the taxpayer compliance of tax payments; (2) regarding the effect of education on adherence tax payments; (3) the effect of the gross income of the taxpayer compliance of tax payments; and (4) regarding the moral influence taxpayer to the tax payment compliance. This type of research is the quantitative study of causality. The population in this study is the individual taxpayer entrepreneur in Ciputra Mall. The selection of the sample with convenience sampling method. Types of data used is the data subject, and data sources used are the primary data. Data collection method used is by using a questionnaire distributed to 100 respondents. The analysis used is multiple regression analysis. The results showed that (1) age taxpayer has positive and significant effect on adherence to pay tax; (2) education taxpayer has positive and significant effect on adherence to pay tax; (3) gross income taxpayer has positive and significant effect on adherence to pay tax; and (4) moral taxpayer has positive and significant impact on adherence to pay taxes.
PENGARUH UMUR, PENDIDIKAN, PENGHASILAN BRUTO, DAN MORAL TERHADAP KEPATUHAN PEMBAYARAN PAJAK (Studi Empiris WPOP Usahawan pada Mall Ciputra) Isthi Wahyuning Tyas
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 2 (2013)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v4i2.311

Abstract

Tujuan penelitian ini adalah sebagai berikut: 1) Menemukan bukti empiris mengenai pengaruh umur Wajib Pajak terhadap kepatuhan pembayaran pajak; 2) Menemukan bukti empiris mengenai pengaruh pendidikan Wajib Pajak terhadap kepatuhan pembayaran pajak; 3) Menemukan bukti empiris mengenai pengaruh penghasilan bruto Wajib Pajak terhadap kepatuhan pembayaran pajak; 4) Menemukan bukti empiris mengenai pengaruh moral Wajib Pajak terhadap kepatuhan pembayaran pajak. Jenis penelitian ini digolongkan pada penelitian yang bersifat kuantitatif kausalitas. Populasi dalam penelitian ini adalah wajib pajak orang pribadi usahawan di Mall Ciputra. Pemilihan sampel dengan metode convenience sampling. Jenis data yang digunakan adalah data subyek, dan sumber data yang digunakan adalah data primer. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner yang dibagikan kepada 100 responden. Analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan, 1) Umur Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak; 2) Pendidikan Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak; 3) Penghasilan Bruto Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak; 4) Moral Wajib Pajak pengaruh positif dan signifikan terhadap kepatuhan membayar Pajak. Kata kunci: umur, pendidikan, penghasilan bruto, moral, kepatuhan pembayaran pajak.
Effect of Service Quality and Price on Customer Satisfaction Safirah Ramadhaniati; Evi Susanti; Arjuna Wiwaha; Isthi Wahyuning Tyas
International Journal of Digital Entrepreneurship and Business Vol 1 No 1 (2020): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v1i1.20

Abstract

The determinants of customer satisfaction are service quality and price. Therefore, this study aimed to determine the effects of service quality and price on customer satisfaction. This research was conducted at a Forwarding Company, with a total sample of 78 respondents. Meanwhile, the data analysis method used was descriptive and multiple linear regression using SPSS 25. The results showed that service quality and price has a significant effect on customer satisfaction with a determination coefficient of 50%. Meanwhile, the remaining 50% is influenced by other variables, which have been widely studied. However, research in forwarding service companies is rarely conducted.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN I Putu Krisnanda Wardana; Isthi Wahyuning Tyas
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4798

Abstract

Timeliness is a measure of transparency and the quality of financial reporting. The period between the company's reporting date and the date of public disclosure of financial information is an indicator of the quality of the reported financial information. This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements of banking companies listed on the Indonesia Stock Exchange (BEI). The population1 of this study are of banking companies listed on the Indonesia Stock Exchange in 2019-2021. This research is quantitative with a total population of 43 companies and total sample of 129 companies determined by purposive sampling. The analytical method used is to use a logistic regression model. With this model it can be seen the influence of all factors. The factors tested in this study include Profitability, Company Size, and Leverage. This research is using secondary data and data analysis techniques using SPSS 25. The result showed Profitability were not proven to have a significant effect on the timeliness of financial reporting, Company Size variables had positive on the timeliness of financial reporting, Leverage variables had negative on the timeliness of financial reporting. Keywords: Profitability, Company Size, Leverage, and timeliness of financial reporting
Co-Authors Evi Susanti I Putu Krisnanda Wardana Safirah Ramadhaniati Wiwaha, Arjuna