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Pengaruh Kesadaran, Perubahan Nilai Penghasilan Tidak Kena Pajak, dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak di Kompleks Perumahan Villa Kapuk Mas Tony Sudirgo
Jurnal Ekonomi dan Pembangunan Vol 10, No 1 (2019): JURNAL EKONOMI DAN PEMBANGUNAN
Publisher : Bappeda Provinsi Aceh

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara kesadaran, perubahan pendapatan tidak kena pajak, dan pengetahuan pajak terhadap kepatuhan wajib pajak di Villa Kapuk Mas (VIKAMAS). Data diperoleh dari kuesioner yang diberikan kepada sampel sebanyak 125 responden yang telah ditetapkan oleh penulis. Responden dari penelitian ini adalah wajib pajak orang pribadi di Villa Kapuk Mas dan perwakilan dari masing-masing keluarga. Hasilnya menunjukkan kesadaran dan pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak sementara perubahan dalam penghasilan tidak kena pajak tidak berpengaruh pada kepatuhan wajib pajak.

PENGARUH ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI Renantha Renantha; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21391

The purpose of this research is to obtain empirical evidence about the effects of current ratio, return on assets, total asset turnover, and sales growth on financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesian Stock Exchange on 2017-2019. The sample selection technique used is purposive sampling. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The result showed current ratio, return on assets, and total asset turnover have a significant impact on financial distress while the other variable, sales growth showed an insignificant impact on financial distress. The implication of this study is the need to decrease the liabilities also to increase the sales and income that will decrease the financial distress which will bring a good signal for investors.

PENGARUH ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BEI Virginia Alicia; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21401

The purpose of this study is to empirically examine the effect of Return On Investment, Earning Per Share, and Dividend Per Share on stock prices. The subjects of this research are the banking sectors listed on the Indonesia Stock Exchange (IDX) for the year 2017-2019. The sampling technique used was purposive sampling, with data samples obtained from are 14 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2016 and the E-Views version 11 program. The results of this study indicate that Earning Per Share have a positive and significant effect on stock price, while Return On Investment and Dividend per share have a negative and no significant effect on stock price. The implications of this research need to increase the company’s financial performance and intensify company profit. Therefore, company stock price also increased.

PENGARUH PROFITABILITAS, LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN TAHUN 2017-2019 Orlando Boen; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22390

The purpose of this study is to determine and formulate recommendations for the effect of profitability, liquidity and capital structure on firm value in manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Data analysis used is 70 manufacturing companies that have been selected based on purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial reports that end every December 31 for each period used. Data processing uses E-views version 10. The results of this study indicate that capital structure has a positive effect on firm value, while profitability and liquidity have a negative effect on firm value.

FAKTOR –FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christella Winata; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22397

This research purpose is to obtain empirical evidence the effect of liquidity, capital structure, dividend policy, profitability and firm size on firm value. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019, using the purposive sampling method, the total sample obtained is 61 companies. Data processing techniques using Eviews 11.0 version software. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value. The partialtest indicate that profitability has positive and significant effect on firm value while liquidity, capital structure, dividend policy and firm size have no significant effect on firm value.

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Yolanda Abigail Hartanto; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23493

The purpose of this study was to identify the effect of profitability, leverage, institutional ownership, and firm size on tax avoidance. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 using eview version 10. This study uses purposive sampling as the sampling technique and uses 84 manufacturing companies as research samples. The results of this study conclude that firm size has a significant positive effect on tax avoidance, while profitability, leverage and institutional ownership do not have a significant effect on tax avoidance. The implication of this research is to know the factors that influence tax avoidance.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Abraham Friederick; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23642

The main purpose of this research is to analyze the effect of capital structure, profitability, leverage, and firm size towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX) in the period of 2018-2020. The sample used in this research consists of 65 companies which are collected by using purposive sampling method and analized by using eviews 12 program. The result shown in this research indicates that capital structure and profitability has positive and significant effect on firm value, firm size has significant and negative effect on firm value, and leverage has not significant and negative effect on firm value.

PENGARUH LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rendy Rendy; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23643

The purpose of this research is to analyze the effect of leverage, liquidity, firm growth, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research here uses a purposive sampling method with a sample consisting of 68 manufacturing companies, and processing is carried out usingEviews 12 program. This research shows that leverage has a significant positive effect on firm value, liquidity does not have a significant negative effect on firm value, while firm growth and firm size do not have a significant positive effect on firm value.

PENGARUH SELF ASSESMENT SYSTEM, PENGETAHUAN, SANKSI, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WP. Vania Vashtiany Sofyan; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25097

This study aims to determine how the effect of self-assessment system, knowledge of taxation, tax sanctions, and tax socialization on individual taxpayer compliance in annual tax reporting. The sample was selected by purposive sampling method and the valid data were 100 taxpayers. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for Windows which was released 24 and Microsoft Excel 2013. The results of this study indicate that the self-assessment system has a significant effect on taxpayer compliance. Knowledge of taxation, tax sanctions, and socialization of taxation have no effect on taxpayer compliance. The implication of this research is the need for efforts, support, motivation from the government, especially the Directorate General of Taxes to convince taxpayers to participate in carrying out their tax obligations so that they have a good impact on the country.

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