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All Journal Journal of Economic, Bussines and Accounting (COSTING) MAUIZHAH JURNAL KAJIAN KEISLAMAN
Sari Rahayu
Universitas Mayjen Sungkono
Religion Economics, Econometrics & Finance

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The Effect of Tax Sanctions, Issuance of Tax Assesments and Tax Collection on the Level of Taxpayer Compliance Dwi Dewianawati; Sari Rahayu; Poppy Meilina Dian Hastuti; Agus Sunaryo
Mau`izhah : Jurnal Kajian Keislaman Vol 13 No 2 (2023): Volume XIII No. 2 Juli - Desember 2023
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Syekh burhanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55936/mau`izhah.v13i2.125

Abstract

of a document quickly and accurately, to determine its relevance to their interests, and thus to decide whether to read the document in its entirety. The Abstract should be informative and completely self-explanatory, provide a clear statement of the problem, the proposed approach or solution, and point out major findings and conclusions. The Abstract should be 100 to 200 words in length. The abstract should be The aim of this research is as follows: Testing the effect of tax sanctions on taxpayer compliance. Testing the effect of the issuance of a Tax Assessment Letter on the level of taxpayer compliance. Testing the effect of Tax Collection on the level of taxpayer compliance.The population in this research is Corporate Taxpayers, both directors and employees of these Corporate Taxpayers with an estimated population of approximately 200 people. The test used in this research is multiple linear regression. Based on hypothesis testing, the following conclusions are obtained: tax sanctions have a significant positive effect on taxpayer compliance, the issuance of a Tax Assessment Letter has a significant positive effect on taxpayer compliance, Tax Collection has a significant positive effect on the level of taxpayer compliance.
SENI STRATEGI KEUANGAN: MENYEIMBANGKAN RISIKO DAN PELUANG Chairul Suhendra; Ahmad Fauzi; Sari Rahayu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13199

Abstract

ABSTRAK Penelitian ini menginvestigasi dampak dari praktik manajemen risiko, peluang investasi, dan kondisi pasar terhadap kinerja keuangan di Bank BTN KC Bengkulu. Dengan menggunakan pendekatan kuantitatif dengan 100 nasabah yang diambil secara acak, data dianalisis melalui Smart PLS untuk menguji pengaruh langsung, tidak langsung, dan pengaruh moderasi di antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa manajemen risiko secara signifikan meningkatkan kinerja keuangan, terutama dalam kondisi pasar yang stabil, sementara peluang investasi berkontribusi positif namun dimoderasi oleh kondisi pasar yang tidak stabil. Temuan ini menggarisbawahi pentingnya strategi adaptif yang menyeimbangkan manajemen risiko dan investasi untuk mengoptimalkan kinerja dalam lingkungan yang dinamis. Kata Kunci: Kinerja Keuangan, Praktik Manajemen Risiko, Peluang Investasi, Kondisi Pasar
Co-Authors Agus Sunaryo Ahmad Fauzi Ajeng Ayu Anggraini Chairul Suhendra Dewianawati, Dwi Frendy Sutikno Poppy Meilina Dian Hastuti