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All Journal Journal of Business Strategy and Execution CommIT (Communication & Information Technology) Rubikon: Journal of Transnational American Studies FIAT JUSTISIA: Jurnal Ilmu Hukum MONOGRAF Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Seminar Nasional Informatika (SEMNASIF) ELINVO (Electronics, Informatics, and Vocational Education) PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Jurnal Konstitusi BASIS (BAHASA DAN SASTRA INGGRIS) JURNAL PENDIDIKAN TAMBUSAI ComTech: Computer, Mathematics and Engineering Applications Apollo Project: Jurnal Ilmiah Program Studi Sastra Inggris SULTANIST: Jurnal Manajemen dan Keuangan Fitrah: Jurnal Studi Pendidikan Jurnal Ide Bahasa Perspektif : Jurnal Ilmu Administrasi Elektrika Borneo Jurnal Kajian Ilmiah Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ilmu Agama dan Pendidikan Agama Buddha (JIAPAB) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Education Research AS-SIYASI JOURNAL OF CONSTITUTIONAL LAW Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Abdi Masyarakat Humanis Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah JAKBS JURNAL MITRA MANAJEMEN Indonesian State Law Review (ISLRev)
Rudy Rudy
Tarumanagara University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : JAKBS

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PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI WILAYAH KABUPATEN TANGERANG Diki Ruspendi; Rudy, Rudy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of taxpayer awareness, tax sanctions, and service quality on motor vehicle taxpayer compliance. The population in this study were motor vehicle taxpayers who paid vehicle tax at the Pasarkemis SAMSAT outlet. The variables used in this study were taxpayer awareness (X1), tax sanctions (X2), service quality (X3), and motor vehicle taxpayer compliance (Y). This type of research uses a quantitative method with a descriptive approach. The results of this study indicate that taxpayer awareness has an effect on motor vehicle taxpayer compliance, while tax sanctions have an effect on motor vehicle taxpayer compliance, and service quality has an effect on motor vehicle taxpayer compliance. Simultaneously, taxpayer awareness, tax sanctions, and service quality have an effect on motor vehicle taxpayer compliance
Pengaruh Tingkat Utang, Ukuran Perusahan, dan Kebijakan Dividen Terhadap Agresivitas Pajak Endah Budiarti; Rudy, Rudy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the effect of Debt Level, Company Size, and Dividend Policy on Tax Aggressiveness in industrial companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative and the type of data used in this study is secondary data, in the form of annual financial reports and annual reports of industrial companies in the commercial service sector for the period 2019-2023 obtained through searches on the official website of the Indonesia Stock Exchange and the official websites of the companies being researched. The research population is 35 industrial companies in the commercial service sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sample was selected using a purposive sampling technique and obtained a sample of 9 companies. The test was carried out using multiple linear regression analysis assisted by the Eviews program version 10. Debt Level is measured using total debt divided by total capital, Company Size is measured by ln = (total assets) while Dividend Policy is measured by dividends per share divided by earnings per share. From the results of the simultaneous hypothesis test (f test), Debt Level, Company Size, and Dividend Policy simultaneously or together influence Tax Aggressiveness. Based on the results of the partial test (t-test), the variables Company Size and Dividend Policy had an effect on the Tax Aggressiveness variable, while Debt Level did not have an effect on Tax Aggressiveness.
Co-Authors A, Ryan M A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Abdul Muis Prasetia, Abdul Muis Abraham, George Aryanto Ali, Chaidir Aman, Anwar Andi Kusnadi Anma Hari Kusuma, Anma Hari Br. Ginting, Greace Naomi Budi Satria Charlyna Purba, Charlyna Christina Amianco Thee, Christina Amianco Christina Desi, Christina Damana, I Ketut Darwin Lie Dian Syahfitri Diki Ruspendi Dorothy Rouly H. Pandjaitan Dyah Budiastuti2, Dyah Edi Mulyadi Efendi Efendi Efendi Pohan, Jusrin Eka Miranda, Eka Eli Suryani Endah Budiarti Fata Nidaul Khasanah Ferdianto, Ferdianto Fransisca Fransisca G. Gani, Alcianno Gani Grace, Grace H., Nicholas Harnjo, Edward Haudi, Haudi Havis, Muhammad Helvi Yanfika Henrik Henrik, Henrik Hutabarat, Landa Kro Hutabarat, Linda Rotua Indriyanto, Kristiawan Inrawan, Ady Ishak Eko Hadi T, Ishak Eko Isharyanto Isharyanto Jackson Jackson, Jackson Jatayu Jiwanda DL Juliana, Juliana Kemanya Karbono Kurniali, Sartika Lauw Melissa Lauwis, Lauw Melissa Lusmeilia Afriani Martha Riananda Martina Anggi Silova Nancy Octavia, Nancy Natalia Limantara, Natalia Natamiharja, Rudi Novitriana Tjong, Novitriana Nurismalatri, Nurismalatri O., Anita Octaffany, Octaffany Parjono, Parjono Phalipi, Syahnan S Priyanto, Aria Aji Rapani, Alaidin Resyatia, Ria Ria Wierma Putri, Ria Wierma Rifandy Ritonga Sabatira, Febryani Sabur, Ambuy Sadiatmi, Rini Samosir, Irvan Ricardo .N. Saputro Edi Hartono Sembiring, Yenita Br. Sihombing, Tuti Susianti Simamora, Javerson Simanjuntak, Felix Immanuel Simanjuntak, Zetro Panigoro Siregar, Amril Ma’ruf Suhifatullah, M. I. Suryanti T., Theodore Silvie Teguh Trianton Telaumbanua, Sadieli Tondang, Novita Srydevi Tri Harsoyo, Tri Untari, Dhian Tyas utia meylina, utia Vivi Pusita Sari A.P, Aulia Oktarizka W., Anita P. Wierma Putri, Ria Wijoyo, Alex Chandra Wirawan, M. Yusuf Yohanna, Yohanna Yuliandari, Puspita