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All Journal Jurnal Utilitas Jurnal Ekonomika dan Bisnis
Tri Joko Sulistiyanto
Universitas Selamat Sri
Economics, Econometrics & Finance Education Social Sciences Other

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MEWUJUDKAN GENERASI SADAR PAJAK MELALUI PENDIDIKAN INKLUSI KESADARAN PAJAK: STUDI KASUS PADA UNIVERSITAS SELAMAT SRI Arina Hidayati; Tri Joko Sulistiyanto; Farah Dzil Barr
Jurnal Utilitas Vol. 8 No. 1 (2022): Jurnal Utilitas
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/utilitas.v8i1.8702

Abstract

Tax Consciousness Inclusive Education is a program created by Ministry of Finance and Ministry of Research, Technology, and High Education (Indonesian: Kemenristek Dikti). Universitas Selamat Sri (UNISS) is one of universities, with 60% working students. However, the authors' preliminary observation showed only 10% of students having had Tax Identity Number (TIN or Indonesian: NPWP), and less than 10% of them having met taxpayers' obligation. The fact made the author interested in finding out "how is the tax consciousness inclusive education applied to UNISS?” This research was conducted using qualitative method with case study design. Meanwhile, data collection was done using three techniques: interview, observation, and documentation study. Technique of analyzing data used was Spradley's domain analysis, in which the data obtained would be processed through triangulation validity test technique. The tax consciousness inclusive education in UNISS is implemented through internalizing it into the learning of General Compulsory Course and taxing course, and technical guide for lecturers and establishment tax volunteer group for lecturers and students.
Pengaruh Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Jakarta Islamic Index Bagian dari Green Economy Indonesia Tri Joko Sulistiyanto; Kharisma Nawang Sigit
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.264

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan dan ukuran perusahaan terhadap nilai perusahaan yang terdaftar pada Jakarta Islamic Index. Nilai Perusahaan adalah variabel dependen, sedangkan kinerja lingkungan dan ukuran perusahaan adalah variabel independen. Data yang digunakan adalah data sekunder dan sampel penelitian ini terdiri dari 10 perusahaan dari tahun 2019 sampai 2021. Penelitian ini menggunakan purposive sampling dan data dianalisis dengan menggunakan analisis regresi linier berganda. Data dianalisis dengan menggunakan software SPSS versi 26. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif signifikan pada nilai perusahaan. Sedangkan kinerja lingkungan berpengaruh negatif dan signifikan terhadap nilai perusahaan.
Co-Authors Arina Hidayati Farah Dzil Barr Kharisma Nawang Sigit