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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Wizanasari Wizanasari
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences

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Efektifitas Pemanfaatan Laporan Pajak Elektronik di Wilayah Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pluit - Jakarta Utara Baharuddin Saga; Wizanasari Wizanasari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i2.7251

Abstract

This study presents the results of a qualitative study on the implementation of electronic tax reporting by taxpayers registered in KPP Pratama Jakarta Pluit, namely qualitative research with data collection methods using in-depth interviews with related parties such as taxpayers, also experts in the field being studied. Data collection is also carried out by means of a Group Discussion Forum (FGD) to determine the level of taxpayer compliance in electronic tax reporting, as well as finding the right solution to be able to use electronic tax reporting for taxpayers. All respondents in this study revealed that electronic tax reports are very helpful for taxpayers in the submission process of tax reports and are very efficient both in time and cost, but the ability of taxpayers to use electronics still needs guidance, even though all legal umbrellas have been made in such a way, especially for entrepreneurs. the “small” who incur high costs for this.
PENGARUH ARUS KAS DAN INFLASI TERHADAP LAPORAN PERUBAHAN MODAL (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia, Periode 2017-2021). Wizanasari Wizanasari; Dini Fitrianti; Nani Sriyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to determine the effect of cash flow and inflation on the statement of changes in capital. This type of research uses associative quantitative, the object of research is food and beverage companies registered with Bursa Efek Indonesia in 2017-2021, using a purposive sampling method in collecting sample data and the type of data used is secondary data. The total number of samples used in this study were 130 out of 26 food and beverage companies registered with the Indonesian Stock Exchange. Data analysis used in this study used panel data regression using the Eviews 12 test tool. The results of this study indicate that together the variables of cash flow and inflation have no effect on reports of changes in capital. Based on the results of the T hypothesis test, it shows cash flow has no effect on reports of changes in capital, and inflation has no effect on reports of changes in capital.
PENGARUH ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Subsektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Nani Sriyani; Wizanasari Wizanasari; Dini Fitrianti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine how the influence of Operating Cash Flow and Capital Structure on Profit Grow. This type of research uses associative quantitative, the object of research is banking sub sector companies listed on the Indonesia Stock Exchange in 2018- 2021, using purposive sampling method in collecting data. sample data and the type of data used is secondary data. The totalpopulation in this study were 44 companies and the total sample used in this studywas 40 of 10 companies for a period of 4 years. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of this study indicate that simultaneously the variables Operating Cash Flow and Capital Structure affect Profit Grow. Based on the results of the T hypothesis test,it shows that Operating Cash Flow has an effect on Profit Grow, and Capital Structure has no effect on Profit Grow.
PENGARUH CAPITAL INTENSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesa Tahun 2017-2021) Wizanasari Wizanasari
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1805

Abstract

This study aimed to determine the effect of capital intensity and institutional ownership on tax avoidance in empirical studies on food and beverage subsector companies listed on the Indonesia Stock Exchange in 2017-2021. The type of research used is associative-quantitative. The data used in this study was secondary data. The sample selection was carried out based on the purposive sampling method, with a sample of 20 companies that fit the 5 criteria in the study. The documentation method was used to collect data from the Indonesia Stock Exchange and the company’s website. The data analysis techniques used were descriptive statistical analysis and panel data regression. The E-Views program 10 was used to process the data. The result showed that capital intensity and institutional ownership had a simultaneous effect on tax avoidance, meanwhile partially showed that capital intensity and institutional ownership had no effect on tax avoidance had an negative effect on tax avoidance. Keywords: Capital Intensity, Institutional Ownership, Tax Avoidance
PENGARUH ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Subsektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Nani Sriyani; Wizanasari Wizanasari; Dini Fitrianti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to determine how the influence of Operating Cash Flow and Capital Structure on Profit Grow. This type of research uses associative quantitative, the object of research is banking sub sector companies listed on the Indonesia Stock Exchange in 2018- 2021, using purposive sampling method in collecting data. sample data and the type of data used is secondary data. The totalpopulation in this study were 44 companies and the total sample used in this studywas 40 of 10 companies for a period of 4 years. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of this study indicate that simultaneously the variables Operating Cash Flow and Capital Structure affect Profit Grow. Based on the results of the T hypothesis test,it shows that Operating Cash Flow has an effect on Profit Grow, and Capital Structure has no effect on Profit Grow.
PENGARUH ARUS KAS DAN INFLASI TERHADAP LAPORAN PERUBAHAN MODAL (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia, Periode 2017-2021). Wizanasari Wizanasari; Dini Fitrianti; Nani Sriyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to determine the effect of cash flow and inflation on the statement of changes in capital. This type of research uses associative quantitative, the object of research is food and beverage companies registered with Bursa Efek Indonesia in 2017-2021, using a purposive sampling method in collecting sample data and the type of data used is secondary data. The total number of samples used in this study were 130 out of 26 food and beverage companies registered with the Indonesian Stock Exchange. Data analysis used in this study used panel data regression using the Eviews 12 test tool. The results of this study indicate that together the variables of cash flow and inflation have no effect on reports of changes in capital. Based on the results of the T hypothesis test, it shows cash flow has no effect on reports of changes in capital, and inflation has no effect on reports of changes in capital.
Co-Authors Baharuddin Saga Dini Fitrianti Nani Sriyani