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All Journal Buletin Ekonomi Fundamental Management Journal fundamental management journal
Elly Rasyid
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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HUBUNGAN LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA MASA PANDEMIK COVID-19 (STUDI KASUS MATAHARI DEPARTMEN STORE, METROPOLITAN MALL CILEUNGSI) Jeremia, jeremia; Elly Rasyid; Ramot P. Simanjuntak
Buletin Ekonomi Vol. 24 No. 1 (2024): ISSN: 1410-3842 Buletin Volume 24 No.1, APRIL 2024
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v24i1.5814

Abstract

Abstract These studies aim to examine and analyze effects of profitabilities and transfer prices on tax aggressiveness. The independent variable use are profitabilities and transfer prices. The dependent variables use is tax aggressiveness. The populations in these studies are companies in consumers good industries from 2017 to 2021 on Indonesia Stock Exchange. The secondary data collections method in which data is quantitative in form of financials report access through www.idx.co.id, the official IDX website. The sample in these studies were 25 company during observation periods of 5 consecutive year so that total samples was 125. The method of analyst of these studies use multipled linear regressions. The result of these studies indicate that profitability affects tax aggressiveness and transfer prices affect tax aggressiveness. Meanwhile, profitability and transfer price simultaneously influence tax aggressiveness. the coefficient of determination's findings indicate 13.9%. These result indicating abilities of independent variables to explained dependent variables while 86.1% is explain by another variable. Keywords: tax aggressiveness, profitability, transfer pricing
The Effect of Tax Audit and Tax Collection on Increasing Corporate Taxpayer Compliance at KPP Pratama Pasar Rebo, East Jakarta richardo, Richardo Abessy Gultom; Elly Rasyid; L.Toruan, Rutman
Fundamental Management Journal Vol. 9 No. 1p (2024): ISSN:2540 -9816 EDISI PRINT, APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1p.5797

Abstract

This study discusses the effects of tax audits and tax collections on increasing corporated tax payer compliances at KPP Pratama Pasar Rebo East Jakarta (2017-2020), which aim to test and analyze effects of tax audits and tax collection on increasing corporated tax payer compliances. This research method uses descriptive statistical methods. These studies were test use data analyst method including descriptive analyst test, classic assumptions test, hypothesis testing, multipled linear regression analyst and coefficients of determination testing. The result of these studies shows that significances of effects of tax audits on increasing corporate tax payer compliance at KPP Pratama Pasar Rebo, East Jakarta (2017-2020) was 0.018 <0.05 and t (count) value was 2.515 > t (table) 1.706 so that it could be This means that tax audits have a positive effect on corporate tax payer compliances. Furthermore, the effect of tax collection on corporate tax payer compliance is 0.000 <0.05 and t (count) values is 11.988 > t (table) 1.706, in other words that taxes collection has a positive effect on corporate tax payer compliances. Likewise, it is known that taxes audit and tax collections is 0.000 <0.05 and F value (count) 81.506 > F value (table) 3.354 so it can be concluded that taxes audit and tax collections have a simultaneous effect on increasing corporate tax payer compliances. Keywords: Tax Auditor, Tax Collection, Corporate Tax payer Compliances
The Effect of Tax Audit and Tax Collection on Increasing Corporate Taxpayer Compliance at KPP Pratama Pasar Rebo, East Jakarta richardo, Richardo Abessy Gultom; Elly Rasyid; L.Toruan, Rutman
Fundamental Management Journal Vol. 9 No. 1p (2024): ISSN:2540 -9816 EDISI PRINT, APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1p.5797

Abstract

This study discusses the effects of tax audits and tax collections on increasing corporated tax payer compliances at KPP Pratama Pasar Rebo East Jakarta (2017-2020), which aim to test and analyze effects of tax audits and tax collection on increasing corporated tax payer compliances. This research method uses descriptive statistical methods. These studies were test use data analyst method including descriptive analyst test, classic assumptions test, hypothesis testing, multipled linear regression analyst and coefficients of determination testing. The result of these studies shows that significances of effects of tax audits on increasing corporate tax payer compliance at KPP Pratama Pasar Rebo, East Jakarta (2017-2020) was 0.018 <0.05 and t (count) value was 2.515 > t (table) 1.706 so that it could be This means that tax audits have a positive effect on corporate tax payer compliances. Furthermore, the effect of tax collection on corporate tax payer compliance is 0.000 <0.05 and t (count) values is 11.988 > t (table) 1.706, in other words that taxes collection has a positive effect on corporate tax payer compliances. Likewise, it is known that taxes audit and tax collections is 0.000 <0.05 and F value (count) 81.506 > F value (table) 3.354 so it can be concluded that taxes audit and tax collections have a simultaneous effect on increasing corporate tax payer compliances. Keywords: Tax Auditor, Tax Collection, Corporate Tax payer Compliances
Co-Authors Jeremia, jeremia L.Toruan, Rutman Ramot P. Simanjuntak richardo, Richardo Abessy Gultom