Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Fokus Ekonomi Medikonis
Eling Ri Kurniati
STIE Tamansiswa Banjarnegara
Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Medikonis

 1 
Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Biaya Kepatuhan Wajib Pajak Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Di Kp2kp Banjarnegara (Studi Empiris Pada Kp2kp Banjarnegara) Eling Ri Kurniati; Faiz Rizqi
Medikonis Vol 19 No 1 (2019): Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v19i1.8

Abstract

ABSTRACT This research is specifically concern about problems regarding taxpayer compliance which form the preliminary survey result shows that taxpayer compliance in the KP2KP Banjarnegara is still low, especially the level of taxpayer compliance around 48.07%. The purpose of this study was to determine the effect of tax quality, authorities service, tax sanctions, taxpayer compliance costs, and the application of e-filing on tax compliance in the KP2KP Banjarnegara. This research obtained 100 respondents as sample with simple random sampling. Data collection techniques were carried out by questionnaire. The data analysis technique used multiple linear regression analysis. The hypothesis results obtained that the service quality of tax authorities had a positive and significant effect on taxpayer compliance, taxation sanctions had a negative and no significant effect on taxpayer compliance, taxpayer compliance costs had a positive and significant effect on taxpayer compliance and the application of e-filing had a negative and no significant effect for taxpayer compliance.
PENGARUH CAPITAL INTENSITY RATIO, LEVERAGE PERUSAHAAN TERHADAP MANAJEMEN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Eling Ri Kurniati
Medikonis Vol 20 No 1 (2020): Januari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This research problem is the number of companies that carry out tax management by minimizing the tax burden. The research aims to examine the effect of capital intensive ratio, company leverage on tax management with profitability as an intervening variable. This research was conducted on the Indonesia Stock Exchange (IDX) for the period 2014 to 2017. This study used quantitative research methods. The data used in the study was secondary data. The population in the study were the manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sample selected by using the purposive sampling method. The total sample used in this study amounted to 69 manufacturing companies. The analytical method used in this study was analyzing the path that processed with SPSS. The results of this study indicated that the capital intenence ratio, company leverage and profitability were unable to prove the influence of tax management, capital intenstency ratio did not affect profitability, company leverage had a significant effect on profitability. In the intervening profitability variable, was unable to prove the influence of capital intenstance ratios on tax management while profitability was able to mediate the influence of corporate leverage on tax management.
PENGARUH NPL, CAR, ROA DAN BI RATE TERHADAP PENYALURAN KREDIT PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 Eling Ri Kurniati; Febriana Eriska Putri
Medikonis Vol 11 No 1 (2020): Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v11i1.28

Abstract

The problem on this research was the number of internal and external factors of the bank that affect lending to commercial banks.This research aimed to analyze the effect of partial Non Performing Loans (NPL), Capital Eduquecy Ratio (CAR), Return On Assets (ROA) and BI Rate on lending to commercial banks, and analyze the influence of Non Performing Loan (NPL) variables, Capital Eduquecy Ratio (CAR), Return On Assets (ROA) and BI Rate simultaneously to lending to commercial banks. This research was associative causal. The data used in this research was secondary data from the results of Bank Indonesia publications and the official IDX website at www.idx.co.id. The population on this research were all publicly traded public banks listed on the IDX. The sampling technique in this research used purposive sampling method. The total sample in this research were 25 banks. Data Analysis in this research using multiple linear regression analysis with SPSS software. The results showed that the partial Non Performing Loans (NPL), Capital Eduquecy Ratio (CAR), and BI Rate did not affect credit distribution while the Return on Assets (ROA) variable partially affected the lending. Simultaneously the Non Performing Loan variable (NPL), Capital Eduquecy Ratio (CAR), Return On Assets (ROA) and the BI Rate have an effect on lending.
PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Eling Ri Kurniati; Eky Apriani
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.30

Abstract

ABSTRACT The aim of this study was to examine the effect of profitability and good corporate governance toward tax avoidance. Good corporate governance was proxied by institutional ownership, an independent board of commissioners, an audit committee, and audit quality toward tax avoidance. The population in this study were mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period with amount 47 companies. Samples were selected using the purposive sampling method. The total sample used in this study are 9 mining companies with a study period of 5 years, so that the samples obtained were 45 samples. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that profitability have a significant effect toward tax avoidance, while the institutional ownership, independent board of commissioners, audit committee, and audit quality are unable to establish the influence toward tax avoidance.
ANALISIS KINERJA KEUANGAN PT. KIMIA FARMA TBK DENGAN PT. INDOFARMA TBK SEBELUM PANDEMI DAN PADA SAAT PANDEMI COVID-19 Eling Ri Kurniati; Walid Rudianti; Tryan Adhi Nugroho
Medikonis Vol 13 No 1 (2022): Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i1.58

Abstract

ABSTRACT The Covid-19 pandemic has an impact on the economic sector which has resulted in companies experiencing a decline in financial performance. This study aims to determine whether there are differences in the financial performance of PT. Kimia Farma Tbk. and PT. Indofarma Tbk. before the pandemic and during the covid-19 pandemic. This type of research is quantitative research with secondary data analysis and uses a comparative approach method. Sampling with purposive sampling method. Data collection techniques used are documentation techniques on financial reports published by PT. Kimia Farma Tbk. and PT. Indofarma Tbk. obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. Then processed using the SPSS Version 16.0 application and the test used in this study is a comparative test, namely the Wilcoxon Sign Test. The results of this study indicate that there are significant differences in PT. Kimia Farma Tbk. based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. As for PT. Indofarma Tbk. also the same, there are significant differences based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. PT. Kimia Farma Tbk. has a better performance than PT. Indofarma Tbk. before the pandemic or during the pandemic.
Co-Authors Eky Apriani Faiz Rizqi Febriana Eriska Putri Siti Maesaroh Tryan Adhi Nugroho Walid Rudianti