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All Journal Jurnal Ilmiah Econosains Jurnal Akuntansi STIE Muhammadiyah Palopo
Nimita Candraswari
Universitas Negeri Jakarta
Economics, Econometrics & Finance

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FAKTOR - FAKTOR YANG MEMPENGARUHI PELAKSANAAN SELF ASSESSMENT SYSTEM WPOP JAKARTA PADA MASA PANDEMI COVID-19 Nimita Candraswari; Indra Pahala; Santi Susanti
Jurnal Akuntansi Vol 7, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/ja001.v7i2.791

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-billing, kesadaran wajib pajak, pemahaman perpajakan dan pelayanan fiskus terhadap pelaksanaan self assessment system WPOP Jakarta pada masa pandemi Covid-19. Penelitian ini menggunakan data primer menggunakan kuesioner. Populasi penelitian ini adalah seluruh wajib pajak orang pribadi yang berdomisili di DKI Jakarta. Teknik pengambilan sampel yang digunakan adalah nonprobabilty sampling dengan metode purposive sampling. Sampel yang digunakan adalah 80 responden. Metode penelitian yang digunakan yakni regresi linear berganda dan program SPSS 26. Hasil penelitian menunjukkan bahwa e-billing tidak berpengaruh dan tidak signifikan terhadap pelaksanaan self assessment system. Kesadaran wajib pajak berpengaruh dan tidak signifikan terhadap pelaksanaan self assessment system. Pemahaman perpajakan tidak berpengaruh dan signifikan terhadap pelaksanaan self assessment system. Pelayanan fiskus tidak berpengaruh dan signifikan terhadap pelaksanaan self assessment system pada masa pandemi Covid-19.Kata Kunci: Self Assessment System, Wajib Pajak Orang Pribadi, kesadaran pajak, covid-19
THE INFFLUENCE OF CAPITAL STRUCTURE, GOOD CORPORATE GOVERNANCE, DIVIDEND PAYMENT ON EARNINGS QUALITY Syarafina Wahyudianti; Nimita Candraswari; Afidah Nur Aslamah; Diah Armeliza
Econosains Jurnal Online Ekonomi dan Pendidikan Vol 19 No 2 (2021): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0192.01

Abstract

This study aims to examine the effect of capital structure, Good Corporate Governance and dividend payments on earnings quality. Secondary data used on This research focuses on the listed infrastructure, utility and transportation industrieson the Indonesia Stock Exchange (IDX) during the period 2016 – 2019. Samples obtained based on purposive sampling technique with 4 years observation period. This study uses multiple linear regression analysis with a significance level of 5%. The 3 hypotheses are tested by using the Eviews 10 program. Based on the test results multiple linear regression, it can be proved that (a) capital structure has no effect onearnings quality, the amount of debt level cannot affect earnings quality; (b) Good Corporate Governance has a positive effect on earnings quality, the number of committee meetings the audit conducted does not guarantee the good quality of the company's earnings; (c) Dividen payments have a positive effect on earnings quality, companies that pay dividends able to provide a positive market response to earnings quality.
Co-Authors Afidah Nur Aslamah Diah Armeliza Indra Pahala Susanti, Santi Syarafina Wahyudianti