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Dewi Kusuma Wardani
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PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN CSR TERHADAP TAX AVOIDANCE Dewi Kusuma Wardani; Mursiyati Mursiyati
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.034 KB) | DOI: 10.26460/ja.v7i2.806

Abstract

This study aimed to examine the effect of profitability, independent commissioners, audit committees, and Corporate Social Responsibility (CSR) to the tax avoidance. the sample that used in this research is manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, based on purposive sampling method was obtained 54 companies. The data in this research was processed using SPSS and Eviews with multiple linear regression method. Hypothesis testing method using significance level of 5%. The result of this research show that the profitability has a significant positive influence to the tax avoidance. Independent commissioners, audit committees, and Corporate Social Responsibility (CSR) do not have significant influence to the tax avoidance.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Dewi Kusuma Wardani; Rumiyatun Rumiyatun
Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.712 KB)

Abstract

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer automobiles that make tax payments in the system samsat drive-thru. The questionnaire was distributed to 110 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used multiple linear regression techniques. Results of regression analysis showed that the awareness of taxpayers and system of samsat drive-thru has positive effect on tax compliance motor vehicle while knowledge of taxpayers and tax penalties vehicle had no significant effect on tax compliance vehicle. Keywords: Knowledge taxpayer, taxpayer awareness, tax penalties motor vehicles, and drive-thru samsat systems, motor vehicle tax compliance.
PENGARUH KONDISI FUNDAMENTAL, INFLASI, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP HARGA SAHAM (Study Kasus pada Perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia tahun 2010-2013) Dewi Kusuma Wardani; Devita Fajar Tri Andarini
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.867 KB)

Abstract

This research is motivated by the results of researches differences which have been done by other researchers. Moreover, it is also because construction companies in the sector of Real Estate and Property which develops a lots. The developing influences the stock prices in the sector of Real Estate and Property in Indonesia. This study aimed to examine the effect of the fundamental conditions, inflation, and SBI interest rates on the stock prices. This research is done in Pojok Bursa Efek Indonesia. the fundamental factors which are used in this research is Current Ratio, Return on Asset, Debt Equity Ratio, and Total Asset Turn Over. The data which are used are the secondary data which are taken from IDX with 180 populations, and 132 data are treated. The sampling method in this research is purposive sampling. The data technique analysis in this research uses multiple linear regression techniques. The regression test results show that the influence of fundamentals, inflation, and SBI interest rates partially positive effect on stock prices. The third influence of independent variable on the dependent variable is just 10.5%. It is necessary for the addition of variables in future researches. Keyword: fundamental conditions, inflation, SBI interest rates, and stock prices
Co-Authors Devita Fajar Tri Andarini Mursiyati Mursiyati Rumiyatun Rumiyatun