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Journal : Journal on Education

Pengaruh Pengetahuan Perpajakan, Reformasi Perpajakan, Sanksi Perpajakan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Annisa Intan Herdiyanti; Hermi Hermi
Journal on Education Vol. 7 No. 2 (2025): Journal on Education: Volume 7 Nomor 2 Tahun 2025 In Progress (Januari-Februari
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8243

Abstract

This study aims to reveal the direct influence of tax knowledge, tax reform, tax sanctions and socialization on the level of taxpayer compliance. The object of the study is individual taxpayers registered at the Pasar Rebo Tax Office. This study was conducted using a quantitative descriptive method. Data collection was carried out through a questionnaire instrument. Data analysis used in this study include: multiple regression analysis (multiple linear regression), and classical assumption tests using the SPSS program. The results show that there is a significant simultaneous influence of Tax Knowledge, Tax Sanctions, and Tax Socialization on Taxpayer Compliance, but Tax Reform does not have a significant effect on Tax Compliance..
Pengaruh Praktik Green Bbanking, Human Capital Dan Penerapan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bei (2019-2023) Faustina Yuniarty Rebo; Hermi Hermi
Journal on Education Vol. 7 No. 2 (2025): Journal on Education: Volume 7 Nomor 2 Tahun 2025 In Progress (Januari-Februari
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8263

Abstract

This research aims to analyze the influence of green banking, human capital and Corporate Social Responsibility (CSR) on the financial performance of Indonesian banking companies in 2019-2023. There are 47 banks registered on the IDX which will be the population for this research, however the sample size determined is a purposive sample so that the banks selected according to the sampling criteria are 102. The analysis method in this research is panel data analysis with the help of Eviews 12. For financial performance in this research, profitability (ROA) is used. Green banking will be measured by the Green Banking Disclosure Index (GBDI), human capital by the VAHU formula and CSR by calculating the CSR index coverage. After conducting research, the implementation of green banking turned out to have a negative influence on revenue growth, while the human capital and CSR variables had a positive influence on revenue growth in corporate banking for the 2019-2023 period.