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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Hurian Kamela
University Of Indonesia
Economics, Econometrics & Finance

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Pengaruh Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Theory Planned Of Behaviour (TPB) Hurian Kamela
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2141

Abstract

There must be an awareness of the public regarding compliance in paying taxes. Tax is a state asset that is collected by the state for the common interest. The role of society in paying taxes must be accompanied by internal (within) the individual itself because there are still limited people who know that taxes are crucial. This study aims to link the effect of individual taxpayer compliance based on the "Theory of Planned Behavior" because this theory is a theory that can measure the internal thinking of taxpayers. This study uses primary data collected through a questionnaire using linear regression analysis. The sample used is a sample (people) of 100 taxpayers using measurements random sampling (people who are in the tax office) 1 month (November 2015). The study results found that the variable attitudes toward behavior, subjective norms and perceptual behavior control were positive influences. That explains a need for awareness of taxpayer compliance to run appropriately, and income from tax payments can increase.
DEWAN DIREKSI, DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN KONSUMSI : TOP 20 PERUSAHAAN TERDAFTAR DI BEI Hurian Kamela
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2728

Abstract

The board of directors and commissioners are parties who play a role in the company, especially in corporate decision making. The main objective of this research is to analyze the number of boards of directors and commissioners of firm value. The number of samples based on this study were 20 companies for 4 years (2014-2017). The total sample is 80 observations. The reason the sample was chosen because of the large consumption reasons that had a reputation and were well known in the community. The method used is multiple regression. The dependent variable for the use of measurement that is often used is Tobins-q. The independent variable is based on the measurement of the board of directors and the measurement of the board of commissioners in the company. In addition to this research, the control variables used were Return On Assets (ROA) and total assets. The results of the study explain that there is no effect of the two hypotheses of the board of directors and the board of commissioners on firm value. In general, the number of company leaders has no effect on company activities. The leader of the company has been carrying out its role as a board of monitoring. The contribution of the research is that companies that have carried out good evaluation and selection to increase firm value by implementing the board of directors and commissioners according to the standards.
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