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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Journal of Business and Behavioural Entrepreneurship Syntax Literate: Jurnal Ilmiah Indonesia IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Journal of Management and Leadership Jurnal STEI Ekonomi INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Priviet Social Sciences Journal Media Akuntansi Perpajakan JURNAL MITRA MANAJEMEN
Putri, Narti Eka
Universitas Tanri Abeng
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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KETERKAITAN PENERAPAN SISTEM E-FILING, SOSIALISASI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KEBAYORAN BARU III Putri, Narti Eka; Putri, Thriya Crossandra
IKRA-ITH EKONOMIKA Vol 2 No 2 (2019): IKRAITH-EKONOMIKA vol 2 Nomor 2 Bulan Juli 2019
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.052 KB)

Abstract

AbstrakPajak merupakan penerimaan negara yang terbesar dibandingkan penerimaan negaralainnya, yaitu sebesar 76.4%. Namun demikian persentase capaiannya tiap tahun semakinmenurun meski berbagai upaya telah dilakukan pemerintah, salah satunya denganmeningkatkan kepatuhan wajib pajak. Penelitian ini ingin melihat pengaruh penerapansistem e-filing dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi baiksecara parsial maupun secara simultan. Metode penelitian yang digunakan adalah kuantitatifdengan 391 responden sebagai sampel yang diambil dengan menggunakan rumus Slovin daripopulasi wajib pajak orang pribadi yang terdaftar di KPP Pratama Kebayoran Baru III. Hasilpenelitian menunjukkan penerapan system e-filing secara parsial memiliki pengaruhsignifikan terhadap kepatuhan wajib pajak orang pribadi. Demikian juga dengan Sistem efilingdan sosialisasi perpajakan secara simultan. Namun demikian untuk sosialisasiperpajakan, tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak orangpribadi.
THE INFLUENCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY ON BANKING STOCK PRICE LISTED ON IDX FOR THE 2015-2019 PERIOD Kiran Raj; Narti Eka Putri
Journal of Management and Leadership Vol. 4 No. 2 (2021): Volume 4 - Nomor 2 - November 2021
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47970/jml.v4i2.243

Abstract

This quantitative research aims to determine the effect of liquidity, profitability and solvency on stock prices. The type of data used is secondary data obtained from the Indonesia Stock Exchange website and the Yahoo Finance website. A total of 38 banking companies listed on the IDX from 2015-2019 were sampled based on purposive sampling and processed using SPSS version 23 software. The variables used in the research were liquidity, profitability and solvency as well as stock prices. The partial results of this study indicate that liquidity and solvency have a significant effect on stock prices while solvency has no significant effect on stock prices. And the results together also show that liquidity, profitability, and solvency have a significant effect on stock prices.
Keterkaitan Self Assessment System, Kualitas Pelayanan dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Narti Eka Putri; Apriliyah Pharamitha
Jurnal Ekonomi Vol 27 No 02 (2018): [Jurnal STEI Ekonomi - JEMI] Vol. 27 No. 2 (Desember - 2018)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.642 KB) | DOI: 10.36406/jemi.v27i02.136

Abstract

Tax revenue has a very large contribution in the APBN, so the government must always try to increase and maintain tax revenue. Efforts to maximize tax revenue do not only rely on the role of the Directorate General of Taxes or the tax authorities, but also the active role of the taxpayers themselves. In reality, taxpayer compliance is not an easy thing to realize. This study aims to determine the effect of self-assessment system implementation, service quality and tax audit on individual taxpayer compliance. The research method used is quantitative research with primary data collection in the form of direct surveys by giving questionnaires to individual taxpayers at KPP Pratama Kebayoran Baru Tiga. By using the Slovin formula, 391 respondents were taken as samples. After processing with the SPSS version 24 application, the results showed that the self-assessment system, service quality and tax audit had a significant partial effect on individual taxpayer compliance.
Sosialisasi Pajak, Tingkat Pendidikan dan Sanksi Pajak terkait dengan Kepatuhan Wajib Pajak UKM Narti Eka Putri; Nurhasanah Nurhasanah
Jurnal Ekonomi Vol 28 No 02 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 02 (Desember - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.58 KB) | DOI: 10.36406/jemi.v28i02.252

Abstract

This study aims to examine the effect of tax socialization, education level and tax sanctions on SME entrepreneurs. Respondents from this study were SME entrepreneurs in the East Manggar Belitung area as many as 353 people. This study uses a quantitative method in which the determination of the sample uses a purposive sampling method. The data used is primary data collected through a questionnaire. This research uses multiple regression analysis for hypothesis testing and instrument testing is analyzed using validity and reliability tests. The results of this study prove that tax socialization, tax sanctions partially have a positive and significant effect on SME taxpayer compliance. Meanwhile, the level of education is not significant to the compliance of SME taxpayers in East Manggar Belitung.
Pengaruh Manajemen Laba Dan Asimetri Informasi Terhadap Cost Of Equity Pada Perusahaan Consumer Goods Narti Eka Putri; Fadilla Azzahra
IKRAITH-EKONOMIKA Vol 4 No 3 (2021): IKRAITH-EKONOMIKA No 3 Vol 4 November 2021
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (889.807 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan asimteriinformasi terhadap cost of equity. Penelitian kuantitatif ini menggunakan data sekunder dandengan metode pengambilan sampel berupa purposive sampling diperoleh 100 perusahaanconsumer goods yang terdaftar di BEI dari tahun 2015-2019 sebagai sampel. Pengolahan analisadata menggunakan software SPSS versi 23. Hasil penelitian menunjukkan bahwa manajemen labadan asimetri informasi secara parsial tidak berpengaruh signifikan terhadap cost of equity.Demikian juga secara bersama-sama menunjukkan bahwa manajemen laba dan asimetri informasitidak berpengaruh signifikan terhadap cost of equity. Diharapkan dengan adanya penelitian inidapat memberikan informasi kepada pemegang saham mengenai pentingnya melakukanpengamatan yang lebih terhadap kualitas laporan keuangan perusahaan agar tidak salah dalampengambilan keputusan berinvestasi.
Pengaruh Debt To Equity Ratio, Sales Growth Dan Tax Avoidance Terhadap Nilai Perusahaan Rahmadini Adelyya; Narti Eka Putri
IKRAITH-EKONOMIKA Vol 6 No 2 (2023): IKRAITH-EKONOMIKA Vol 6 No 2 Juli 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v6i2.2343

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio, Sales Growth dan Tax Avoidanceterhadap Nilai Perusahaan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI Tahun2015-2020. Teknik pengambilan sampel menggunakan metode sampling purposive. Populasi penelitiansebanyak 53 perusahaan dan sampel yang digunakan sebanyak 24 perusahaan Consumer Goods di Bursa EfekIndonesia. Analisis data yang digunakan adalah analisis regresi linear berganda, diuji dengan menggunakanprogram Statistical Package For The Social Science versi 26 dan Microsoft Excel 2016. Data yang digunakan adalah data sekunder berupa laporan keuangan yang lengkap selama periode 2015-2020. Hasil penelitian ini menunjukan bahwa Sales Growth Assets berpengaruh signifikan terhadap Nilai Perusahaan, sedangkan Debt toEquity Ratio dan Tax Avoidance tidak berpengaruh terhadap Nilai Perusahaan
Apakah Nilai Perusahaan, Profitabilitas dan Leverage Berpengaruh Pada Agresivitas Pajak? Prabowo Ananto; Narti Eka Putri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.903

Abstract

Terdapat pandangan yang berbeda tentang implikasi nilai perusahaan, profitabilitas dan leverage terhadap agresivitas pajak. Tujuan penelitian ini adalah untuk mengeksplorasi hubungan nilai perusahaan, profitabilitas dan leverage terhadap agresivitas pajak di Indonesia. Populasi dari penelitian ini adalah perusahan yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2021. Dengan menggunakan purposive sampling method untuk penarikan sampel, maka diperoleh 1706 perusahaan yang diteliti. Penelitian kuantitatif ini menggunakan regresi panel data dengan GLS fixed-effect model untuk mengetahui pengaruh nilai perusahaan, profitabilitas dan leverage terhadap agresivitas pajak. Hasil penelitian ini menunjukkan adanya hubungan yang signifikan negatif antara nilai perusahaan dengan agresivitas pajak di Indonesia. Namun sebaliknya terdapat hubungan signifikan positif pada variabel profitabilitas dan agresivitas pajak. Demikian juga dengan variabel leverage dan agresivitas yang menunjukkan hubungan signifikan positif. Hasil tersebut disimpulkan dengan menggunakan robust standard error pada analisa regresi panel data. Dengan adanya penelitian ini maka akan menambah kontribusi studi empiris terhadap penelitian berikutnya yang menggunakan variabel yang sama.
THE EFFECT OF AUDITORS' EXPERIENCE, WORKLOAD PRESSURE, AND GENDER ON AUDIT QUALITY Narti Eka Putri; Syifa Fauziah
JURNAL MITRA MANAJEMEN Vol 14, No 1 (2023): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v14i1.1032

Abstract

This study aims to analyze the relationships between Auditor's Experience, Workload Pressures, and Gender on Audit Quality. The method used is the survey method with the correlational approach. At the same time, the research data was obtained from instruments distributed to 110 auditors who worked at a public accounting firm in South Jakarta and listed on the Financial Service Authority. In addition, the statistical testing result in the first hypothesis showed that Auditors' Experience has a significant effect on Audit Quality, and the second hypothesis showed that Workload Pressure does not affect Audit Quality. In contrast, Gender does not have a significant effect on Audit Quality. The F-test showed that Auditors' Experience, Workload Pressure, and Gender simultaneously affect the Audit Quality Keywords:  Auditors’ Experience, Workload Pressure, Gender, Audit Quality, Public Accounting Firm.
The Influence of Communication and Teamwork on the Work Productivity of NCVS 2.02 Sewing Department Employees at PT Adis Dimension Footwear, Tangerang Regency Lestina, Lestina; Setiawan, Temmy; Putri, Narti Eka
IJOSPOL - International Journal of Social, Policy and Law Vol. 7 No. 1 (2026): January 2026
Publisher : IJOSPOL - International Journal of Social, Policy and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8888/ijospl.v7i1.222

Abstract

The purpose of this study was to determine the extent of the influence of communication and teamwork on the work productivity of employees in the Sewing NCVS 2.02 division at PT Adis Dimension Footwear, Tangerang Regency. This study uses a quantitative descriptive method. The population in this study were all employees in the Sewing NCVS 2.02 division at PT Adis Dimension Footwear, Tangerang Regency. The research sample consisted of 57 respondents. The technique used to determine the sample in this study was the simple random sampling technique. Meanwhile, to determine the number of representative samples in quantitative research, the formula used is the Slovin formula. The data collection techniques used were observation, questionnaires and documentation. The data analysis technique used multiple linear regression analysis using SPSS 26. The validity of the data was obtained through the t test (partial) and simultaneous F test. The results of this study indicate that (1) partially, communication significantly influences t on the work productivity of employees in the Sewing NCVS 2.02 section at PT Adis Dimension Footwear, Tangerang Regency, which is indicated by the calculated t value> t table (5.412> 2.005) and the significance value of 0.000 is smaller than the significance value of 0.05. Thus Ha is accepted and H0 is rejected.(2) Partially, teamwork significantly influences the work productivity of employees in the Sewing NCVS 2.02 section at PT Adis Dimension Footwear, Tangerang Regency, which is indicated by the calculated t value> t table (3.035> 2.005) and the significance value of 0.000 is smaller than the significance value of 0.05. Thus Ha is accepted and H0 is rejected. (3) Simultaneously, communication and teamwork significantly influence the work productivity of employees in the Sewing NCVS 2.02 section at PT Adis Dimension Footwear, Tangerang Regency, as indicated by Fcount> Ftable (55.878>3.17) with a significance level of 0.000. Thus, Ha is accepted and H0 is rejected. Based on the results of the study, it can be concluded that the variables of communication and teamwork, both partially and simultaneously, have a significant influence on the work productivity of employees in the Sewing NCVS 2.02 section at PT Adis Dimension Footwear, Tangerang Regency.
The Influence of Organizational Culture and Employee Involvement on Employee Loyalty in the Quality Manufacturing Division at PT Adis Dimension Footwear, Tangerang Regency Hasanah, Neneng; Yulandari, Sri; Putri, Narti Eka
IJOSPOL - International Journal of Social, Policy and Law Vol. 7 No. 1 (2026): January 2026
Publisher : IJOSPOL - International Journal of Social, Policy and Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8888/ijospl.v7i1.223

Abstract

This study aims to determine the effect of organizational culture and employee involvement on employee loyalty in the Quality Manufacturing division at PT Adis Dimension Footwear, Tangerang Regency. This study uses a quantitative descriptive method. The population in this study were all employees in the Quality Manufacturing division at PT Adis Dimension Footwear, Tangerang Regency. The research sample consisted of 80 respondents. The results of this study indicate that partially and simultaneously, organizational culture and employee involvement significantly influence employee loyalty in the Quality Manufacturing division at PT Adis Dimension Footwear, Tangerang Regency. This finding indicates that organizational culture and employee involvement can reduce employee loyalty to the company if not managed properly by the company.
Co-Authors Agung Priyono AGUNG PRIYONO Agustin, Dessy Akhmad Hairul Umam, Akhmad Hairul Aldi Pranata Ananto Prabowo Anastasia Putri Yudiana Annisa Annisa Apriliyah Pharamitha Diin Fitri Ande Fadilla Azzahra Fahri Haikal Fandi Ahmad Fanny Wanka Putri Ferdian Agustiana Irwan Setiawan Kiran Raj Lestina, Lestina Meilyasih Rohana Lumban Toruan Muhamad Gibraltar Muhammad Femy Mulyana Muhammad Femy Mulyana Neneng Hasanah Nurhasanah Nurhasanah Oktoveri, Adeva Prima Pratama Mulyawan Putri, Thriya Crossandra Rahmadini Adelyya Randy Dwiyan Delyuzir Rodohtul Hidayah Syifa Fauziah Temmy Setiawan, Temmy Yulandari, Sri