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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Governors
Riski Hamdani Pulungan, Riski Hamdani
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Economics, Econometrics & Finance

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PENGARUH KEADILAN, SISTEM PERPAJAKAN, DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Pulungan, Riski Hamdani; Taufik, Taufeni; -, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of justice, taxation system, and the possibility of detection of fraud against the taxpayer's perception of ethics of tax evasion. The population in this study is the individual taxpayer listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study show that first, justice affect the taxpayer's perception regarding the ethics of tax evasion. Second, the tax system affects the taxpayer's perception regarding the ethics of tax evasion. Third, the possibility of detection of fraud affect the taxpayer's perception regarding the ethics of tax evasionKeywords: justice, taxation system, the possibility of fraud detection, tax evasion.
Investor Reaction To The Implementation Of Sustainability Reporting Pulungan, Riski Hamdani; Khomsiyah, Khomsiyah
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4394

Abstract

The purpose of the disclosure of Sustainability Reporting is to solve social and environmental issues and may have an impact on achieving sustainable development in the face of social responsibility issues. In addition, Sustainability Reporting Disclosures can be used to achieve company goals. This study aims to analyze the implementation of Sustainability Reporting and whether it affects investor reactions in considering investment decisions. Sustainability Reporting disclosure in this study was tested as an independent variable with control variables EPS, PBV, and Dividends. An increase or decrease in stock prices indicates that investors react to the information disclosed, in this study, stock prices were tested as the dependent variable. The total research sample is 30 companies listed on the Indonesia Stock Exchange, with the category of companies getting an assessment rating from the National Center for Sustainability Reporting (NCSR). The results of hypothesis testing show that Sustainability Reporting disclosures have a significant effect on stock prices, so it can be concluded that Sustainability Reporting disclosures can provide a reaction to investor decisions. Control variables EPS, PBV, and Dividend Policy significantly affect stock prices.
Investor Reaction To The Implementation Of Sustainability Reporting Pulungan, Riski Hamdani; Khomsiyah, Khomsiyah
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4394

Abstract

The purpose of the disclosure of Sustainability Reporting is to solve social and environmental issues and may have an impact on achieving sustainable development in the face of social responsibility issues. In addition, Sustainability Reporting Disclosures can be used to achieve company goals. This study aims to analyze the implementation of Sustainability Reporting and whether it affects investor reactions in considering investment decisions. Sustainability Reporting disclosure in this study was tested as an independent variable with control variables EPS, PBV, and Dividends. An increase or decrease in stock prices indicates that investors react to the information disclosed, in this study, stock prices were tested as the dependent variable. The total research sample is 30 companies listed on the Indonesia Stock Exchange, with the category of companies getting an assessment rating from the National Center for Sustainability Reporting (NCSR). The results of hypothesis testing show that Sustainability Reporting disclosures have a significant effect on stock prices, so it can be concluded that Sustainability Reporting disclosures can provide a reaction to investor decisions. Control variables EPS, PBV, and Dividend Policy significantly affect stock prices.
Co-Authors Julita -, Julita Khomsiyah, Khomsiyah Taufeni Taufik