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Rusmanto -
STIE Nasional Banjarmasin
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PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG KEBERMANFAATAN e-FILING, KEMUDAHAN PENGGUNA e-FILING, DAN KEPUASAN PENGGUNA e-FILING TERHADAP PENGGUNAAN e-FILING SEBAGAI SARANA PELAPORAN PAJAK Rusmanto -; Ria Widuri
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2017): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.10 No.2 September 2017
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract,This research aims to analyze the influence of the perception of individual taxpayers about the usefulness of e-Filing, e-Filing User ease, and e-Filing user satisfaction on the use of e-Filing as a means of tax reporting (Case Study In Individual Personal Tax Payer In Consultant Office Tax HLP Consultant).The population in this study are all individual taxpayer clients in the Fa. HLP Consultant which amounts to 218 taxpayers. Based on the criteria of purposive sampling method, the sample taken is 100 people. Data collection technique is done by questionnaire. Methods of data analysis using multiple linear regression model with statistical analysis techniques used in the form of software SPSS Version 22.00 for windows.The conclusion of this research is t-test result for perception about e-Filing usage with value 0.000 perception about e-Filing user ease with value 0,001 and e-filing user satisfaction with value 0,001 influence to e-filing usage as tax reporting facility. While the F test results of 0.000 <0.05, simultaneously the three variables used in this study significantly influence the use of e-Filing as a means of tax reporting.
PENGARUH KESADARAN MEMBAYAR PAJAK DAN PENGETAHUAN TENTANG PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Banjarmasin) Rusmanto -; Indra Saputra; Retno Suci Lestari
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2018): Dinamika Ekonomi Jurnal Ekonomi dan Bisnis vol. 11 No.2 September 2018
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to provide empirical evidence about the effect of awareness of paying taxes and knowledge of tax regulations on the willingness to pay taxes (case study of individual taxpayers at KPP Pratama Banjarmasin). The population in this study Individual Taxpayers in the city of Banjarmasin amounted to 180,757. The sampling method used in this study is insidential sampling with the formula of Slovin formula totaling 400 samples. The results showed that awareness of paying taxes does not influence the willingness to pay taxes partially, the knowledge of taxation regulations has a partial effect on the willingness to pay taxes, and awareness of paying taxes and knowledge of tax regulations have simultaneous or simultaneous influence on the variable willingness to pay taxes.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) indra saputra; rusmanto -; Aulia Ariska
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The purpose of this study is to determine the effect of tax planning and deferred tax expense to earnings management that has not been proven empirically on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample drawn by purposive sampling and fulfill sample selection criteria. Method of data analysis using logistic regression. The results of this study indicate that the variable tax planning and deferred tax burden simultaneously have a significance value of 0.087 for Profit Management. Partially, tax planning has a significance of 0.043 and deferred tax expense has a significance of 0.675 to Profit Managemen.
PENGARUH INTENSITAS ASET TETAP DAN RETURN ON ASSET TERHADAP TINDAKAN PENGHINDARAN PAJAK Rusmanto -; Indra Saputra; Yudha Rusmida
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract. The purpose of this study is to empirically prove the effect of fixed asset intensity and return on assets on tax avoidance in the mining and mining service sector listed on the Indonesia Stock Exchange for the 2016-2018 period. The sample in this study was obtained by purposive sampling method. "Purposive sampling is a sampling technique with certain considerations. The results of this study indicate that the Fixed Asset Intensity Variable shows the regression coefficient of 0.007 with a significant variable value of 0.578 where 0.578> 0.05 (5%) and the Return on Assets variable shows the regression coefficient of 0.003 with a variable significant value of 0.665 where 0.665> 0 , 05 (5%).
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Rusmanto -; Indra Saputra; Lili Rahmawati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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This study was conducted to examine the effect of Investment Decisions, Funding Decisions, and Dividend Policies on the Value of Industrial Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2018. The research method used is descriptive quantitative method, namely the number of research data is 39 data assisted by the SPSS 22 program. The results show that partially investment decisions affect firm value with a significant value of 0.000, Funding Decisions and Dividend Policy have no effect on firm value with significant values of 0.141 and 0.069 and sumultaneously Funding Decisions and Dividend Policy affect firm value with a significant value of 0.001.
Co-Authors Aulia Ariska Indra Saputra Lili Rahmawati Retno Suci Lestari Ria Widuri Yudha Rusmida