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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini Global Financial Accounting Journal
Khairunnisa Khairunnisa
Universitas Katolik Musi Charitas
Economics, Econometrics & Finance

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Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.7599

Abstract

This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter
PENGARUH KEADILAN, SOSIALISASI, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Fransisca Dyah Anggraini; Khairunnisa Khairunnisa
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.2284

Abstract

The purpose of this study is to determine whether justice, socialization and tax sanctions have influence on tax compliance. All restaurant and restaurant business taxpayers in Palembang is the population of this study. The sampling method in this study is purposive sampling. The restaurant and restaurant business taxpayers which stands more than a year is the sample of this study. The number of samples in this study is 62 respondents. Multiple regression analysis used to determine the effect of the variables of justice, socialization and tax sanctions have an effect on tax compliance. The results of this study showed that tax justice variable had no effect on tax compliance, while the socialization variable and tax sanctions had a significant effect on tax compliance.
Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Kinerja Keuangan Perbankan Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6087

Abstract

This study aims to identify whether financial ratios as measured by non-performing loans (NPL) and Loan To Deposit Ratio (LDR) have an effect on financial performance which is proxied by Net Interest Margin (NIM). The results of this study found that the level of bad loans or NPLs had a negative effect on financial performance. This is because the Bank's income does depend on the receipt of loan interest from the Customer. Meanwhile, LDR does not have a positive effect on financial performance with the assumption that a low LDR will cause the company's liquidity to increase and in the end it will also increase the quantity of idle funds which will have a direct impact on financial performance.
Co-Authors Feby Astrid Kesaulya Fransisca Dyah Anggraini Heriyanto Heriyanto Kusmawati Kusmawati Micheline Rinamurti Weny Putri