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All Journal JUIMA : Jurnal Ilmu Manajemen WIDYA LAKSANA Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Akuntansi dan Bisnis JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Journal of Applied Management and Accounting Science (JAMAS) International Journal of Environmental, Sustainability, and Social Science International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Interconnection: An Economic Perspective Horizon Jurnal Inovasi Akuntansi Society SENEMA Khazanah Sosial
Putu Wenny Saitri
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : journal of applied management and accounting science jamas

 1 
PENGARUH LIKUIDITAS, HUTANG, INVESTASI, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018 Ni Kadek Ida Pratiwi; Putu Wenny Saitri
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v1i2.16

Abstract

Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR Putu Wenny Saitri
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.55

Abstract

Tax is a taxpayer contribution to the state owed by every person and entity that is coercive. To achieve this, the role of citizens is very important in contributing to paying taxes to increase state revenue. This research aims to test and obtain empirical evidence of the influence of taxpayer awareness, trust in government, tax knowledge, application of e-filing and tax sanctions on the compliance of individual taxpayers in KPP Pratama Gianyar. The population of this study is all taxpayers registered with KPP Pratama Gianyar. The sample in the study was as many as 100 private taxpayers determined based on accidental sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results showed that the variable application of e-filing had a positive effect on taxpayer compliance. While taxpayer awareness, trust in government, tax knowledge and tax sanctions have no effect on taxpayer compliance in KPP Pratama Gianyar. Further research is expected to develop this research by increasing the number of samples and using other variables that have an influence on taxpayer compliance such as the use of e-billing systems.
Co-Authors Almaulida Yunia Putri Emerensiana Jenai Ernawatiningsih, Ni Putu Lisa Gde Bagus Brahma Putra I Gede Cahyadi Putra I Gusti Ayu Asri Pramesti I Gusti Bagus Agung Hendrawan Putra I Gusti Ngurah Bagus Gunadi I Made Arya Kresna Kepakisan Pradipta I Wayan Suartana Made Ika Prastyadewi Ni Kadek Ida Pratiwi Ni Kadek Jeanny Chandra Putri Ni Kadek Risna Ni Luh Gde Novitasari Ni Luh Hepi Pridayanti Ni Luh Putu Sri Purnama Pradnyani Ni Made Diah Rukmini Ni Nyoman Ayu Suryandari Ni Putu Ayu Pradnya Paramitha Ni Putu Lisa Ernawatiningsih Ni Putu Sri MARIYATNI Ni Putu Yeni Astiti Ni Putu Yuria Mendra Nicholas Renaldo Sang Ayu Made Ari Warini Sri Ayu Permatasari Wayan Bunga Larasati Yuria Mendra