Fudji Sri Mar’ati
STIE AMA Salatiga

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Analysis of Service Quality, Tax Sanctions, on Taxpayer Compliance in KP2KP Ungaran Fudji Sri Mar’ati; Erna Sudarmawanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1908

Abstract

The purpose of this study is to determine whether the quality of service, the application of sanctions, is related to taxpayer compliance in KP2KP Ungaran. The type of research used is explanatory, the type of non-probability sampling technique. The sample of this research is 100 respondents of taxpayers in KP2KP Ungaran. The analytical tools used include multiple regression analysis. The test results show that service quality and tax sanctions have a positive and significant effect on taxpayer compliance. Suggestions for this study are to improve service quality and increase taxpayer knowledge of taxpayers' tax compliance
Pengaruh Board Commisioners Size dan Company Size Terhadap Social Disclosure Fudji Sri Mar’ati; Darsono Darsono
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.972

Abstract

The purpose of this research is to find out whether board commissioners size and company size have an effect on social disclosure. The population of this study are companies listed on LQ45 on IDX for the 2019-2021 period. This research data uses secondary data in the form of financial reports from IDX. The analysis tool used is SEM-PLS (Structural Equation Modeling based on Partial Least Square). The test results show that board commissioners size has a positive and significant effect on social disclosure. Likewise, company size has a positive and significant influence on social disclosure.