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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi NERACA : JURNAL AKUNTANSI TERAPAN Jurnal Ilmu Administrasi Publik
Daryanto Hesti Wibowo
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Harga Saham Robby Swarly; Daryanto Hesti Wibowo
Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i2.2371

Abstract

This study has the objective to determine how much influence corporate governance and profitability on the price of shares listed on the Stock Exchange in 2017-2019. Population taken as an object of observation amounted to 28 companies manufacturing sub-sectors of the food and beverage industry. Determination of the sample using purposive sampling method and obtained 45 data sampled based on certain criteria. Data analysis technique used in this research is descriptive statistics, test classic assumptions, hypothesis testing. The results of this study indicate that good corporate governance has no significant effect on stock prices and has an effect of .658 or 65.8%. Return on assets has a significant effect on stock prices and has an effect of .728 or 72.8% on stock prices. Based on the results of the F test that good corporate governance and profitability have an effect simultaneously (simultaneously) and have an influence value of .616 or 61.6%.
Pengaruh Program Pengungkapan Sukarela (Tax Amnesty Jilid Ii) Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kpp Pratama Jakarta Menteng Satu) Septia Imelda; Daryanto Hesti Wibowo
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i2.2712

Abstract

The purpose of this study was to analyze the effect of the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services on Individual Taxpayer Compliance. The method used in this study was a quantitative method with 100 taxpayer respondents registered at Menteng Small Tax Office One Jakarta through a random sampling method. The conclusions made in this study are that the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services have a positive and significant effect on Individual Taxpayer Compliance at Menteng Small Tax Office One Jakarta.
Pengaruh Kesadaran Wajib Pajak dan Moral Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kota Bekasi Nursifah Marwah; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 3, No 6: November 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i6.3469

Abstract

The contribution of MSMEs to the National Gross Domestic Product (GDP) according to current prices in 2018 is around 60% or 60 million,  but  only  1.5  million  pay  taxes  or  2.2%  of  income  tax receipts. Then, as of April 1, 2019 the Directorate General of Taxes recorded the realization of annual notification letter reporting (SPT) of  11.309  million  people,  or  the  equivalent  of  61.7%  of  18.334 million taxpayers. This shows that there is still low awareness and compliance with taxation by taxpayers. This research wants to make an  academic  contribution  to  the  picture  of  optimizing  the  tax potential  of  Micro,  Small,  and  Medium  Enterprises  (MSMEs) through the Awareness and Moralty approach. The type of research used id explanatory with a quantitative approach. The research was conducted on a sample of Small and Medium Enterprises (SMEs) in Bekasi  City  (West  Bekasi).  The  hypotheses  tested  are  1)    The significant effect of Taxpayer Awareness on Tax payer Compliance of   Micro,   Small,   and   Medium   Enterprises   (MSMEs);   2)    The significant influence of Taxpayer Morale on Taxpayer Compliance; 3)      Simultaneously    and   significantly   the   effect   of   Taxpayer Compliance of Micro, Small, and Medium Enterprises (MSMEs).
Pengaruh Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2020 Fenty Jayani; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2874

Abstract

This study aims to determine the effect of leverage and sales growth both partially and simultaneously on tax avoidance among pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2016-2020. This study used quantitative methods with secondary data from 6 samples of pharmaceutical company financial statements. Sampling was done using purposive sampling technique. The data analysis technique used included panel data regression analysis and classical assumption tests with the help of the EViews 9 program. The results show that partially the Leverage variable has a negative and significant effect on Tax Avoidance, while the Sales Growth variable has a positive and significant effect on Tax Avoidance. Simultaneously, Leverage and Sales Growth variables have a significant effect on Tax Avoidance. This can be seen from the t-test on Leverage (X1) and Tax Avoidance (Y) variables, which produced a tcount value of -2.44 (greater than ttable 2.05) and a significance value of 0.02 (less than 0.05). Meanwhile, the t-test on Sales Growth (X2) and the Tax Avoidance (Y) variables resulted in a tcount value of 3.38 (greater than ttable 2.05) and a significant value of 0.00 (less than 0.05). In the F test, the Fcount value is 5.96 (greater than Ftable 4.20) and the significance value is 0.02 (less than 0.05).
Analisis Strategi Pemungutan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Dimasa Pandemi Covid-19 (Studi Kasus Bapenda Kota Bekasi Tahun 2021) Putri Harisah Tastiah; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3275

Abstract

The more advanced business development of the food and beverage industry should be able to increase local revenue but during the pandemic restaurant tax revenue declined sharply so the government issued policies and tried to improve restaurant tax collection strategies. The purpose of this study was to analyze the strategy of restaurant tax collection in increasing local  revenue  during  the  Covid-19  pandemic  (Case  Study  of Bekasi city Bapenda in 2021), the obstacles faced, and efforts to overcome these obstacles. Methods This study uses  qualitative research methods are descriptive. In this study the data collection techniques used are observation, interviews, documentation. The data source consists of primary data in the form of observation and documentation, and secondary data in the form of interviews with informants. The results of this study indicate that (1) the restaurant tax collection strategy in increasing local revenue during the pandemic has been going well with the indicators that are run. (2) the obstacles faced by the Bekasi City Regional Revenue Agency in collecting restaurant taxes during the covid-19 pandemic are many restaurants that cannot  pay taxes. This is because the restaurant is empty of visitors, the restaurant's operational schedule is limited and the opening and closing hours are limited so that the income or turnover received cannot cover operational costs, a drastic decrease in the number of receipts, conditions for the implementation of business activities are not optimal, making the economy unstable.
Pengaruh Eefktivitas Sistem Pemungutan PPN Dan Pengawasan Sistem Pemungutan PPN Terhadap Kepatuhan Wajib Pajak Pengusaha Vape (Studi Kasus Rokok Elektrik Pada Pengusaha Vape Yang Bergabung Dengan APVI di Indonesia Tahun 2019 Feren Kafitri Fardi; Daryanto Hesti Wibowo
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2875

Abstract

This study discusses the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This a case study of ecigarettes on vape entrepreneurs who were members of APVI (Association of Personal Vaporizer in Indonesia) in 2019. The purpose of this study was to analyze the influence of the effectiveness of the VAT collection system and the supervision of the VAT collection system on the compliance of vape entrepreneur taxpayers. This research was conducted using a quantitative approach. The population was taxpayers who were members of APVI in 2019. The sample consisted of 116 respondents who were determined using the Slovin formula. The data analysis methods used included instrument tests consisting of validity tests, reliability tests, and descriptive statistics; assumption test; and statistical analysis consisting of multiple linear regression analysis, t test, F test, correlation coefficient and coefficient of determination (R2) carried out using the SPSS 26 application for windows. Based on the results of the study, it was found that the effectiveness of the VAT collection system has a significant influence with a tcount of 26.805 and the supervision of the VAT collection system has a significant influence with a tcount 19.323. The results of the simultaneous test (F test) show an Fcount value of 406.697 with a significance value (0.000 <0.05), so the hypothesis that the effectiveness of the VAT collection system and the supervision of the VAT collection system influence vape entrepreneur taxpayer compliance is accepted. Simultaneously these two variables have an influence of 87.8%.
Co-Authors Fenty Jayani Feren Kafitri Fardi Nursifah Marwah Putri Harisah Tastiah Robby Swarly Septia Imelda