Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ESENSI: Jurnal Manajemen Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Subur Harahap
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
STUDI TENTANG KINERJA KEUANGAN DAN TINGKAT PENGEMBALIAN SAHAM DALAM FENOMENA UNDERPRICING INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA Subur Harahap
ESENSI: Jurnal Manajemen Bisnis Vol 20 No 1 (2017): JURNAL ESENSI
Publisher : Lembaga Riset dan Pengabdian Masyarakat Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.763 KB) | DOI: 10.55886/esensi.v20i1.48

Abstract

Sudah menjadi keyakinan umum bagi investor pasar modal, bahwa kinerja keuangan perusahaan terbuka akan mempengaruhi tingkat return saham di masa yang akan datang. Namun demikian terdapat satu hal yang masih diperdebatkan yaitu pengaruh kinerja keuangan terhadap underpricing. Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan pada underpricing dan return saham jangka panjang di bursa efek indonesia (BEI). Sampel penelitian ini terdiri dari 19 saham underpricing yang diambil dari populasi 31 perusahaan yang melakukan penawaran saham perdana (IPO) pada kurun waktu 2015 s.d. 2016. Penelitian ini menggunakan teknik regresi berganda untuk menguji hipotesa. Penelitian ini menyimpulkan bahwa tidak terdapat pengaruh kinerja keuangan terhadap underpricing dan return saham jangka panjang. Selain itu, penelitian ini tidak menemukan bukti empiris tentang pengaruh underpricing terhadap return saham jangka panjang.
THE EFFECT OF INDONESIAN TAXPAYERS' TAX LITERACY LEVEL MODERATED BY VOLUNTARY COMPLIANCE, TAX SYSTEM EFFECTIVENESS, AND BROADENING THE TAX BASE ON INCREASING THE TAX RATIO IN INDONESIA:CASE STUDY ON INDIVIDUAL TAXPAYERS (WPOP) IN DKI JAKARTA PROVINCE Subur Harahap
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.1089

Abstract

Indonesia's tax ratio remains below the average for developing countries, despite its substantial tax potential. One factor contributing to this low tax ratio is the public's level of tax literacy. This article examines the relationship between tax literacy and the tax ratio, using theoretical and empirical approaches. The study results indicate that increased tax literacy, after being moderated by voluntary compliance, tax system effectiveness, and the tax base, has a significant positive impact on the tax ratio.
Co-Authors