Claim Missing Document
Check
Articles

Found 3 Documents
Search

THE INFLUENCE OF SERVICE QUALITY AND TAX KNOWLEDGE ON THE COMPLIANCE LEVEL OF INDIVIDUAL TAXPAYERS AT THE DOMPU TAX SERVICE, COUNSELING AND CONSULTATION OFFICE (KP2KP) M. Ikhwan Mansyuri; Fahrul Mauzu; Yuliana
International Journal of Social Science Vol. 2 No. 2: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i2.3059

Abstract

This research is a quantitative research with a case study at the Office of Tax Services, Extension and Consultation (KP2KP) Dompu. With the aim of knowing the effect of service quality and tax knowledge on the level of compliance of individual taxpayers. This study uses a sample of 100 individual taxpayer respondents with sampling using purposive sampling method. The method used in this research is Multiple Linear Regression Analysis. The results of this study indicate that service quality has a positive effect on the level of compliance of individual taxpayers and tax knowledge has a positive effect on the level of compliance of individual taxpayers. The value of Adjusted R Square for the coefficient of determination (R2) of 0.614 or 61.4% of the individual taxpayer compliance level is influenced by service quality and tax knowledge. The remaining 38.6% is influenced by other factors apart from service quality and tax knowledge.
DETERMINANTS AFFECTING THE LEVEL OF REGIONAL FINANCIAL INDEPENDENCE Chairul Adhim; Muh. Syahru Ramadhan; Yeye Suhaety; Mulyati Mulyati; Nurul Hayat; Fahrul Mauzu
International Journal of Social Science Vol. 2 No. 5: February 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i5.4820

Abstract

This study aims to determine the effectiveness of regional original income, general allocation funds, special allocation funds, and profit-sharing funds that can affect the level of regional financial independence. Sampling using purposive sampling. The research data was tested using multiple linear regression tests with a total sample of 77 local government financial reports. The test uses the SPSS 23 tool. The results of the research on the effectiveness of regional original income do not affect the level of regional financial independence. Meanwhile, general allocation funds, special allocation funds, and profit-sharing funds affect the level of regional financial independence. Then the results of testing the coefficient of determination show that only 36.7% of the dependent variable is able to explain the independent variable. Then the remaining 63.3% is influenced by other variables not used in this study.
INFLUENCE OF GOOD CORPORATE GOVERNANCE, LEVERAGE AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2017-2021 Sumarni; Eka Rizky Pradiyatni Pratiwi; Fahrul Mauzu; Mahmud
Nusantara Economics and Entrepreneurships Journals VOL.1 NO.2 (AUGUST,2023)
Publisher : PUSAT KEWIRAUSAHAAN UNIVERSITAS BALIKPAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/necent.v1i2.11

Abstract

This research aims to determine the effect of good corporate governance, leverage, and company size on the financial performance of manufacturing companies listed on the IDX in 2017-2021. Where good corporate governance is proxied to the board of commissioners, independent commissioners and managerial ownership, variable leverage, and company size. The samples used in this research were 32 manufacturing companies with certain criteria with a total sample data of 160. The sampling technique used was purposive sampling method and analyzed using multiple linear regression tests using the SPSS 21 program. The results of this research partially show that the board of commissioners, independent commissioners and managerial ownership as well as leverage variables have significant and significant effects on financial performance while the company variable size has no significant effect on financial performance. Then simultaneously the overall variables namely the board of commissioners, independent commissioners, managerial ownership, leverage and company size state that the independent variables together have an influence and are significant on the financial performance of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2017-2021