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All Journal Jurnal Ilmiah Akuntansi Kesatuan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Eha Hasni Wahidhani
Universitas Nusa Bangsa
Economics, Econometrics & Finance

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Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bogor Desi Rachmawati Kencana Sari; Eha Hasni Wahidhani; Wartoyo Hadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.2033

Abstract

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.
Analysis Of Fixed Financing, Profit Sharing Financing And Non Performing Financing On Profit Gain Of Banking Industries In Indonesia Loso Judijanto; Anggita Permata Yakup; Joko Rianto; Eha Hasni Wahidhani; Donny Dharmawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1692

Abstract

The purpose of this study is to determine whether profit-sharing, fixed financing, and non-performing financing (NPF) all have an impact on sharia banking earnings at the same time. Influence analysis research is what this study is doing. Purposive sampling was used in this study's sample process. The research sample in this study is sharia banking profit. Twenty Indonesian commercial banks that follow sharia law served as the study's population. This study employs quantitative data methodologies, meaning that Ordinary Least Squares analysis is employed to turn the research's data into numerical values. The research findings indicate that sharia banking earnings are significantly impacted by profit sharing, fixed financing, and non-performing financing (NPF) variables all at the same time. The profit-sharing component significantly and favorably affects profit. This implies that profit will rise with each increase in profit sharing. The profit margin is significantly and favorably impacted by fixed finance variables. This implies that profit will rise with each increase in fixed funding. The variable of non-performing finance (NPF) has a noteworthy and adverse impact on earnings. This implies that earnings will decrease with each increase in NPF. The modified R-squared value indicates that while some variation in the independent variables can be used to partially explain the variation in the dependent variable (profit), other variables unrelated to the variables under study account for the remaining portion.
Co-Authors Anggita Permata Yakup Desi Rachmawati Kencana Sari Donny Dharmawan Joko Rianto Loso Judijanto Wartoyo Hadi