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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

Pengaruh Kesadaran, Pengetahuan Perpajakan, Kualitas Layanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Amelia Robbi Anisa; Endang Masitoh Wahyuningsih; Sari Kurniati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6305

Abstract

As one of the largest sources of revenue, tax collection is one of the government's focuses for the smooth running of national development activities. The thing that can provide a significant increase in tax revenue is all compliant taxpayers. The purpose of this finding is to examine the impact of tax awareness, tax knowledge, service quality, and tax sanctions on taxpayer compliance. The data source that is realized is primary data obtained by researchers from the results of distributing questionnaires. The population in this finding is all Taxpayers of the Tax Consultant Office in Surakarta. The sample of this finding is 100 respondents of clients of the PIK Surakarta Tax Consultant Office in 2024 which was determined using the Accidental Sampling technique. The data analysis method in this finding applies multiple regression analysis processed with the SPSS version 25 program. The results of this finding indicate that tax awareness and tax sanctions have an effect on taxpayer compliance, while tax knowledge and service quality do not have an effect on taxpayer compliance.
Determinan Kinerja Keuangan pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2023 Hanyfah Chairun Nisa; Endang Masitoh Wahyuningsih; Suhendro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6407

Abstract

This research was conducted to test and analyze the effect of independent board of commissioners, company size, leverage, and liquidity on financial performance. The data source used is secondary data obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling using the purposive sampling method and the sample used in this study amounted to 21 companies. The data analysis technique used multiple linear regression analysis processed with SPSS version 21. The results of the study show that independent board of commissioners, company size, leverage have an effect on financial performance. While liquidity does not affect financial performance.