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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen International Journal of Business Economics (IJBE)
Hefriansyah Hefriansyah
Universitas Muhammadiyah Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax Revenues: Taxpayer Compliance as Intervening M Firza Alpi; Hefriansyah Hefriansyah
International Journal of Business Economics (IJBE) Vol 4, No 2 (2023): MARCH - AUGUST 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v4i2.14017

Abstract

This study aims to analyze the effect of the number of tax audits and tax sanctions on income tax receipts through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. This study uses primary data by conducting direct research in the field as many as 44 respondents through a questionnaire with a Likert scale. The statistical method used with Path Analysis. By using the SPSS 26 program. The results of path analysis found that: the number of tax audits has an effect on tax revenues, but tax sanctions have no effect partially. the number of tax audits and tax sanctions have a significant effect on taxpayer compliance. However, partially, only tax audits have a positive and significant effect. tax audits, Tax sanctions and taxpayer compliance have a positive and significant effect on tax revenues at KPP Pratama Medan Timur, but partially only taxpayer compliance has a positive and significant effect. Taxpayer compliance is able to mediate the influence of tax audits on taxpayers. However, it cannot mediate/intervening tax sanctions against tax revenues at KPP Pratama Medan Timur.
KEBIJAKAN MODAL KERJA DENGAN TUJUAN PROFITABILITAS PADA PERUSAHAAN PAKAN TERNAK Hefriansyah Hefriansyah
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 6, No 1 (2023): maret
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v6i1.15327

Abstract

Modal kerja merupakan modal yang digunakan untuk melakukan kegiatan operasi perusahaan. Tersedianya modal kerja yang cukup penting bagi perusahaan untuk membiayai kegiatan operasionalnya. Pada perusahaan Agriculture modal kerja dan laba yang dimiliki rendah. Penelitian ini bertujuan untuk mengetahui dan menguji apakah modal kerja berpengaruh terhadap profitabilitas pada Perusahaan Agriculture yang terdaftar di Bursa Efek Indonesia.Penelitian ini menggunakan pendekatan asosiatif. Jenis data yang dikumpulkan adalah data kuantitatif. Sumber data yang digunakan adalah data sekunder. Teknik pengumpulan data menggunakan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana. Dengan pengujian hipotesis yaitu uji t. Hasil dari penelitian ini menunjukkan bahwa modal kerja berpengaruh terhadap profitabilitas pada Perusahaan Agriculture yang terdaftar di  Bursa Efek Indonesia.kinerjanya.
Co-Authors Muhammad Firza Alpi, Muhammad Firza