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All Journal Prosiding Konferensi Nasional PKM-CSR JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management
Ingra Sovita
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Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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Pengaruh Tingkat Pendapatan, Lingkungan Sosial dan Kepercayaan pada Pemerintah Daerah Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan Pedesaan Dan Perkotaan (PBB – P2) di Kelurahan Gunung Sarik Kota Padang Ragita Cahyani; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to determine and analyze the influence of income level, social environment and trust in local government on awareness of paying Rural and Urban Land and Building Tax (PBB – P2) in Gunung Sarik Village, Padang City, both partially and simultaneously. This research was conducted on PBB – P2 Taxpayers in Gunung Sarik District, using a quantitative approach. The sampling method is Simple Random Sampling with a sample size of 100 people. The data collection technique used is a questionnaire technique. The data analysis used is multiple linear regression. The research results show that the income level variable has a positive effect on awareness of paying PBB - P2, the social environment variable has a positive effect on awareness of paying PBB - P2 and trust in local government has a positive effect on awareness of paying PBB - P2. pay PBB - P2. Simultaneously, the variables of income level, social environment and trust in local government influence awareness of paying PBB – P2.
Analisis Penerapan Tax Amnesty Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Dan Penerimaan Pajak Kendaraan Bermotor Di Samsat Kota Padang Rumpi Rumbewas; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Tax amnesty is a step taken by the West Sumatra government to help taxpayers after the Covid-19 pandemic by providing tax relief in the form of a motor vehicle tax reduction program. Apart from that, the issuance of this policy is one of the ways taken to solve the problem of the decreasing number of payments and receipts of motor vehicle tax revenue in SAMSAT Padang City. This research uses a qualitative method with a descriptive approach to describe the findings obtained. This research aims to determine whether the implementation of the tax amnesty program can increase taxpayer compliance in paying motor vehicle tax, to determine whether the tax amnesty program is effective in increasing motor vehicle tax revenue, and to determine the factors that are obstacles in implementing tax amnesty in SAMSAT City Padang. The results of the research show that the implementation of the tax amnesty program to reduce motor vehicle tax has had a positive impact in increasing motor vehicle taxpayer compliance in paying motor vehicle tax at SAMSAT Padang City. The effectiveness of implementing the tax amnesty program to reduce motor vehicle taxes at SAMSAT Padang City in 2022 has been very effective compared to previous years with a percentage value of 107.13%. The existence of obstacles in implementing the tax amnesty program is not a big obstacle in tax services because additional SAMSAT outlets are also provided to make it easier for motor vehicle taxpayers to pay their motor vehicle tax. And the tax amnesty was implemented by the government as a solution to the obstacles that exist among society
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar Di BEI Tahun 2018 - 2022 Idrus Can; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to examine the effect of profitability, company size, and capital structure on company value. The population in this study is plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the observation period 2018 - 2022. This research was conducted on plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange using a quantitative approach. The data analysis technique used is multiple linear regression analysis processed using the SPSS program version 21. The results of this study show that profitability has a positive and insignificant effect on company value, company size has a negative and significant effect on company value, capital structure has a positive and significant effect on company value. Simultaneously profitability, size of the company and capital structure affects the value of plastic and packaging sub-sector companies listed on the IDX 2018 - 2022
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Daerah Terluar, Tertinggal, Terdepan (3T) (Studi Kasus Kecamatan Sikakap Kab. Kepualaun Mentawai) Dzaki Akbar Ramadhan Khamel; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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The purpose of this study was to analyze Taxpayer Awareness, Tax Knowledge and Tax Sanctions on Taxpayer Compliance of two-wheeled motorized vehicles in disadvantaged, outermost, foremost (3t) areas (Case Study of Sikakap District, Kepulauan Mentawai). Based on the research results, the following four things were concluded. First, Taxpayer Awareness has a positive and significant effect on taxpayer compliance for two-wheeled motorized vehicles in the outermost, leading and disadvantaged areas (3T) with a significant value of 0.009 < 0.05. Second, Tax Knowledge has a positive and significant effect on Taxpayer compliance with two-wheeled motorized vehicles with a significant value of 0.021 < 0.05. Third, Tax Sanctions have a positive and significant effect on Taxpayer compliance for two-wheeled motorized vehicles with a significant value of 0.01 < 0.05. Fourth, research results using the F test showed that simultaneously Taxpayer Awareness, Taxpayer Compliance, Tax Sanctions had a positive effect on Taxpayer compliance with two-wheeled motorized vehicles with a significant value of 0.000 and a calculated F value of 418,483 > F table 17,750
Pengaruh Indeks Harga Saham Syariah Internasional dan Variabel Makroekonomi Terhadap Jakarta Islamic Index (JII) Tahun 2018-2022 Shovi Wahyuni; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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The stock market has a strategic role in the development of a country's economy in the era of globalization, including the Islamic stock market. The Islamic stock market is very important in supporting the economy which can have an impact on real market growth through sharia-based investment. The purpose of this study is to determine the effect of the international sharia stock price index and macroeconomic variables on the Jakarta Islamic index (JII) for the period 2018-2022. This type of research uses quantitative research, namely by estimating regression models using time series data. The data used is secondary data using a sample of 60 consisting of monthly all variables during 2018-2022 which can be from the Closing Price data. This research data analysis technique uses multiple linear regression analysis techniques with the help of the SPSS version 21 program. Based on the discussion that has been stated regarding the Effect of the International Sharia Stock Price Index and Macroeconomic Variables on the Jakarta Islamic Index (JII) for the 2018-2022 period, it can be concluded that the results of this study show that partially the international stock price index variable has a negative and significant effect on the Jakarta Islamic Index (JJI) with a coefficient of 0, the t value is -5,025 < t table 2,003 and a significance value of 0.000 which means less than 0.05. The rupiah exchange rate has a negative and significant effect on the Jakarta Islamic Index (JJI) as indicated by the t value of -7,265 < t table 2.003 and a significance value of 0.000 which is smaller than 0.05, and the inflation rate has a positive and significant effect on the Jakarta Islamic Index (JJI) with a t value of 4,448> t table 2.003 and a significance value of 0.000 which is smaller than 0.05. Simultaneously (f) all variables have a positive and significant effect on the Jakarta Islamic Index (JJI) with a value of f count 43.201> f table 2.764 and a significant level of 0.000, the coefficient of determination shown through the Adjusted R square value of 68.2% while the remaining 31.8% is explained by other factors not included in this study.
Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Tax Avoidance Terhadap Pengungkapan Islamic Social Reporting (ISR) ( Studi Kasus Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index 70 (JII70) Tahun 2018 - 2022 ) Zahra Amri; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of profitability, liquidity, leverage, and tax avoidance on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Islamic Index 70 (JII70) in 2018-2022). This type of research uses quantitative research and the data used is secondary data. This research sampling technique used purposive sample technique and obtained 140 samples consisting of 28 companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2022. The data analysis technique of this study used multiple linear analysis techniques with the help of the SPSS version 21 program. The results of this study indicate that partially profitability has a positive and insignificant effect on the disclosure of Islamic Social Reporting (ISR). Liquidity has a positive and insignificant effect on the disclosure of Islamic Social Reporting (ISR). Leverage has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) and tax avoidance has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR). Simultaneously, all variables have a positive and significant effect on the disclosure of Islamic Social Reporting (ISR).
Co-Authors Damayanti, Elok Dzaki Akbar Ramadhan Khamel Enny Arita Faradika, Faradika Hilda Gustriani Idrus Can Mustika Anggun Sari Nabila Zulfiandra Dewi Nurhazizah Putri Ayu Ragita Cahyani Rumpi Rumbewas Santa Lucia Simamora Shovi Wahyuni Zahra Amri