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All Journal Balance Vocation Accounting Journal Prosiding Simposium Nasional Multidisiplin (SinaMu) Digital Business Journal (DIGIBIS)
Khorida AR
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Analisis Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Samsat Balaraja Banten Khorida AR; Armi Bakar; Haryanto Haryanto
Balance Vocation Accounting Journal Vol 4, No 1 (2020): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.049 KB) | DOI: 10.31000/bvaj.v4i1.2704

Abstract

Penelitian ini berupa sebuah survey dengan tujuan menganalisis Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor. Penelitian ini menggunakan metode survey, dengan populasi terjangkau adalah WP pajak kendaraan bermotor yang terdaftar di Kantor bersama Samsat Balaraja dengan  sampel 100 wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Balaraja. Analisis data menggunakan teknik regresi linier berganda. Penelitian dilaksanakan pada bulan September 2019 sampai dengan bulan Dsember 2019. Hasil penelitian ini menunjukkan ada pengaruh kualitas pelayanan pajak, sanksi perpajakan, dan kesadaran wajib pajak bersama-sama terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Samsat Balaraja, hal ini dibuktikan dengan perolehan nilai Fhitung >  Ftabel atau 10,004 > 2,696 dan nilai sig = 0,000 < α = 0,05.
DETERMINAN STRUKTUR MODAL PADA BANK PERKREDITAN RAKYAT DI TANGERANG TAHUN 2013 - 2017 Khorida AR; Eko Narto Utomo
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.737 KB) | DOI: 10.31000/sinamu.v1i0.2139

Abstract

The purpose of this study is to determine the effect of Liquidity and Tax on capital structure in the perspective of pecking order theory. The population in this study is the Bank Perkreditan Rakyat (BPR) company in Tangerang for the period 2013-2017. With the purposive sampling method obtained a total sample of 45 Bank Perkreditan Rakyat (BPR). Model analysis using multiple linear regression analysis. Using the F-test to determine the simultaneous influence between company characteristics and capital structure. Using the ttest to test the partial correlation of each independent variable on the capital structure. The results showed that the liquidity variable had a positive and significant effect on the capital structure. While the tax size variable has a positive and not significant effect on the capital structure.Keywords : DER (Debt to Equity Ratio), CR (Current Asset), Tax
ANALISIS FITUR LAYANAN DAN KEAMANAN TERHADAP PENGGUNAAN DOMPET DIGITAL (SHOPEE PAY) Wawan Setiawan; Dede Sunaryo; Khorida AR
Digital Business Journal Vol 1, No 1 (2022): Digital Business Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v1i1.6602

Abstract

AbstractThe purpose of this study was to determine the effect of service and security features on the use of digital wallets (Shopee Pay) on SMEs in Tangerang City. This study uses a quantitative approach. The population in this study is SMEs in Tangerang City that use Digital Wallets, the number of which is not known with certainty. The sampling formula used was the Lemeshow formula and obtained a sample size of 96. The data analysis technique used was multiple linear regression. The results of the study show that (1) Service Features have a positive and significant effect on Digital Wallet Usage, as evidenced by the value of tCount > tTable (4.178 > 1.661) with a significance (0.000 <0.05). (2) Security has a positive and significant effect on the use of Digital Wallets, as evidenced by the value of tCount > tTable (2.331 > 1.661) with a significance (0.000 <0.05). Service and Security Features affect the Use of Digital Wallets by 47.3%, the remaining 52.7% is influenced by other variables.Keywords: Use of Digital Wallets, Service Features, and Security.
Co-Authors Armi Bakar Dede Sunaryo Eko Narto Utomo Haryanto Haryanto Wawan Setiawan