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Mediya Destalia
Jurusan Ilmu Administrasi Bisnis, FISIP, Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH E-BILLING, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK Arsyad Ardiansyah; Mediya Destalia; M Iqbal Harori
Jurnal Perspektif Bisnis Vol 3 No 2 (2020)
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1671.903 KB) | DOI: 10.23960/jpb.v3i2.31

Abstract

This study aims to determine the effect of e-billing,and understanding of taxation on tax compliance on taxpayers of micro, small and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. This type of explanatory research using a quantitative approach. The population in this study were micro, small, and medium enterprises (MSMEs) registered at KPP Pratama Tanjung Karang. The sampling technique used purposive sampling with a sample of 100 respondents. Data analysis in this study using multiple linear regression analysis with SPSS 25.0 software tools. Based on the results of research and data analysis, it shows that partially e-billing and understanding of taxation have a significant effect on tax compliance. The simultaneous test results show that e-billing, and understanding of taxation have an effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh e-billing, dan pemahaman perpajakan terhadap kepatuhan pajak pada wajib pajak pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Jenis penelitian eksplanatori dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) yang terdaftar di KPP Pratama Tanjung Karang. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel 100 responden. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu software SPSS 25.0. Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa secara parsial e-billing dan pemahaman perpajakan, berpengaruh signifikan terhadap kepatuhan pajak. Hasil pengujian secara simultan menunjukan bahwa e-billing, dan pemahaman perpajakan berpengaruh terhadap kepatuhan pajak.
Pengaruh Operating Capacity, Operating Cash Flow dan Agency Cost yang Terdaftar di Bursa Efek Indonesia Tuhindika Septiyaning; Damayanti Damayanti; Mediya Destalia
Jurnal Perspektif Bisnis Vol 4 No 2 (2021): Jurnal Perspektif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.06 KB) | DOI: 10.23960/jpb.v4i2.43

Abstract

This study aims to determine the effect of operating capacity, operating cash flow and agency cost on financial distress in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research uses associative causal with a quantitative approach and sampling using purposive sampling technique obtained by 12 companies for 5 years. The analysis method used in this research is panel data regression analysis using Eviews software. The results of this study indicate that partially operating capacity has a significant effect on financial distress. Meanwhile, partially, operating cash flow and agency cost do not have a significant effect on financial distress. Then simultaneously operating capacity, operating cash flow and agency cost have an influence on financial distress. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh operating capacity, operating cash flow dan agency cost terhadap financial distress pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Jenis penelitian ini menggunakan asosiatif kausal dengan pendekatan kuantitatif dan pengambilan sampel menggunakan teknik purposive sampling yang diperoleh sebanyak 12 perusahaan selama 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi model data panel dengan menggunakan software eviews. Hasil penelitian ini menunjukkan bahwa secara parsial operating capacity memiliki pengaruh signifikan terhadap financial distress. Sedangkan secara parsial operating cash flow dan agency cost tidak memiliki pengaruh signifikan terhadap financial distress. Kemudian secara simultan operating capacity, operating cash flow dan agency cost memiliki pengaruh terhadap financial distress.
PENGARUH NON PERFORMING LOAN, OPERATING LEVERAGE, DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Ribka Rumiris Sihaloho; Suripto Suripto; Mediya Destalia
Jurnal Perspektif Bisnis Vol 5 No 2 (2022): Jurnal Perspektif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpb.v5i2.103

Abstract

This study aims to analysis whether or not there is an effect of non performing loans, operating leverage, and financial leverage on the financial performance of companies in the banking sector. This sampling technique in this study was using the purposive sampling method and obtained as many as 7 banking sector companies listed on the Indonesian Stock Exchange during 2016 to 2020. This study uses multiple regression analysis techniques panel data model with analysis tools using Eviews 11. The results of this study indicate that non performing loans have a positive and significant effect on the company’s financial performance, operating leverage has a positive and significant effect on the company’s financial performance, and financial leverage has a negative and insignificant effect on the company’s financial performance. ABSTRAK Penelitian ini bertujuan untuk menganalisis ada atau tidaknya pengaruh dari non performing loan, operating leverage, dan financial leverage terhadap kinerja keuangan perusahaan sektor perbankan. Teknik pengambilan sampel dalam penelitian ini yaitu menggunakan metode sampling purposive dan diperoleh sebanyak 7 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama tahun 2016 hingga 2020. Penelitian ini menggunakan teknik analisis regresi berganda model panel data dengan alat analisis menggunakan Eviews 11. Hasil dari penelitian ini menunjukkan bahwa non performing loan berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan, operating leverage berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan, dan financial leverage berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan.
Co-Authors Arsyad Ardiansyah Damayanti Damayanti M Iqbal Harori Ribka Rumiris Sihaloho Suripto Suripto Tuhindika Septiyaning