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All Journal Sosiohumaniora Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Riset Bisnis dan Investasi Syntax Idea Dinasti International Journal of Management Science eCo-Buss Jurnal Bisnis Mahasiswa JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indonesia Auditing Research Journal Journal of Accounting Inaba International Journal of Humanities, Law, and Politics
Kasir Kasir
Universitas Indonesia Membangun
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Debt To Equity Ratio, Current Ratio, Struktur Aset dan Firm Size Terhadap Return On Asset (Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2024) Rahmawati, Tantika; Kasir, Kasir
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2190

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Current Ratio (CR), Struktur Aset, dan Ukuran Perusahaan (Firm Size) terhadap Return On Asset (ROA) pada perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016–2024. Isu global mengenai krisis energi menyebabkan permintaan batubara meningkat, sehingga sektor ini menjadi menarik untuk dianalisis dari segi profitabilitas perusahaan. Profitabilitas diukur menggunakan ROA sebagai indikator utama dalam menilai kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh melalui website resmi BEI dan situs perusahaan sampel. Metode analisis yang digunakan mencakup analisis statistik deskriptif dan verifikatif, seperti uji normalitas, multikolinieritas, heteroskedastisitas, autokorelasi, serta pengujian hipotesis dengan uji t (parsial) dan uji F (simultan). Hasil yang diharapkan dari penelitian ini adalah mengetahui sejauh mana variabel-variabel independen memengaruhi ROA, baik secara parsial maupun simultan, serta menjelaskan perbedaan hasil empiris dari penelitian-penelitian sebelumnya.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Bojongloa Kaler Arto, Geovanca; Kasir, Kasir
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2230

Abstract

The research objective is to provide a deep understanding of the set of factors that hold influence on tax compliance, so that either the government or stakeholders can take strategic steps to increase tax revenue. The quantitative method of research applied descriptive and verification approaches. Primary data is obtained directly from the sample under study through the distribution of questionnaires which are then analyzed using statistical test tools. While secondary data is obtained through documents and literature relevant to this research. Sampling was carried out through the application of purposive sampling techniques with the Slovin formula. The population in the study was 13,779 land and building taxpayers whose objects were located in Bojongloa Kaler District. With this population and a margin of error of 10%, the number of samples obtained in this study was 100 respondents in Bojongloa Kaler District. Based on the research results, it is concluded that there is a strong positive influence between taxation knowledge (X1) and taxpayer awareness (X2) on taxpayer compliance (Y) with a significance level of 0.000 (p < 0.005) and t count 4.482 > t table 1.984 for X1, and 0.000 (p < 0.005) with t count 3.783 > t table 1.984 for X2. However, there is no strong influence between the quality of fiscal services (X3) on taxpayer compliance (Y) with a significance level of 0.547 (p> 0.005) and t count 0.605 < t table 1.984. So it can be concluded that taxation knowledge and taxpayer awareness hold a strong influence on taxpayer compliance, while the quality of tax authorities' services does not hold a strong influence on taxpayer compliance.  
Influence of Taxation Administration Modernisation, Taxation Knowledge and Quality of Tax Consultant Serviceson The Compliance of Taxpayers in Reporting The Badan Annual Notice Surat (SPT) at KKP Pratama Bandung Cicadas 2022 Mustari, Ghinda; Kasir, Kasir
Dinasti International Journal of Management Science Vol. 5 No. 5 (2024): Dinasti International Journal of Management Science (May - June 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v5i5.2769

Abstract

This study aims to determine how the modernization of tax administration, tax knowledge, and the Quality Of Tax Consultant Services affect taxpayer compliance in reporting Corporate SPT at KPP Pratama Bandung Cicadas. The research method used is a quantitative method with a verification approach. verification approach is applied to explore the relationship between variables and test hypotheses that suspect a relationship between these variables. The results of the study explain that Modernization of Tax Administration, Tax Knowledge, Quality Of Tax Consultant Services together have an impact of 93.90% on taxpayer compliance. The remaining 6.10% is influenced by other factors not examined
Pengaruh Potensi Pajak Hotel, Efektivitas Pemungutan, dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah: Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Bandung Tahun 2018-2024 Fathurahman, Aditya; Kasir, Kasir
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1183

Abstract

endapatan Asli Daerah (PAD) merupakan indikator penting dalam mendukung kapasitas fiskal daerah, salah satunya melalui penerimaan pajak hotel. Namun, kontribusinya sering kali tidak optimal karena variasi potensi, efektivitas pemungutan, serta tingkat kepatuhan wajib pajak. Penelitian ini bertujuan mengkaji pengaruh potensi pajak hotel, efektivitas pemungutan, dan kontribusi pajak hotel terhadap PAD Kabupaten Bandung pada periode 2018–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Badan Pendapatan Daerah dan Badan Pusat Statistik, dengan teknik sampling jenuh dan analisis regresi menggunakan perangkat lunak SPSS 26. Hasil penelitian menunjukkan bahwa potensi pajak hotel dan kontribusi pajak hotel tidak berpengaruh signifikan terhadap PAD, sedangkan efektivitas pemungutan memiliki pengaruh signifikan dan positif terhadap PAD. Temuan ini menegaskan bahwa peningkatan PAD lebih ditentukan oleh keberhasilan proses pemungutan dibandingkan besarnya potensi yang dimiliki daerah. Penelitian ini merekomendasikan penguatan sistem pemungutan, peningkatan pengawasan, serta optimalisasi kepatuhan wajib pajak sebagai strategi utama untuk meningkatkan penerimaan pajak hotel di Kabupaten Bandung.   Locally Generated Revenue (PAD) is an important indicator in supporting regional fiscal capacity, one of which is through hotel tax revenue. However, its contribution is often suboptimal due to variations in potential, collection effectiveness, and taxpayer compliance levels. This study aims to examine the influence of hotel tax potential, collection effectiveness, and hotel tax contributions on the PAD of Bandung Regency in the 2018–2024 period. The study used a quantitative approach with secondary data obtained from the Regional Revenue Agency and the Central Statistics Agency, with saturated sampling techniques and regression analysis using SPSS 26 software. The results showed that hotel tax potential and hotel tax contributions had no significant effect on PAD, while collection effectiveness had a significant and positive effect on PAD. This finding confirms that increasing PAD is more determined by the success of the collection process than the size of the region's potential. This study recommends strengthening the collection system, increasing supervision, and optimizing taxpayer compliance as the main strategies to increase hotel tax revenue in Bandung Regency.  
Co-Authors Arief Ilhan Firmansyah Arto, Geovanca Asdelina Vellia Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Fathurahman, Aditya Ferry Kosadi Haryadi - Ika Handayani Jabina, Theresa Kartika Kartika Kornelia, Mieke Mustari, Ghinda Panggabean, Imelda Kristiani Pebriani, Rapika Rahmawati, Tantika Rismaya, Ramdan Salza Adzri Arismutia Saputri, Chintia Dewi Sholihat, Indah Nur Sofiyanti, Femi Sugandi, Samitha Serly Ulayya, Ulilla Vellia, Asdelina