Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Golden Ratio of Data in Summary Golden Ratio of Taxation Studies
Cherly Elisabeth
Universitas Atmajaya, Makassar
Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effect of Tax Ethics and Tax Morals on Tax Evasion Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 2 No. 2 (2022): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i2.295

Abstract

This study aims to determine the effect of tax justice, tax system, tax discrimination, tax understanding and tax compliance on tax evasion. The population in this study were individual taxpayers registered at the North Makassar Primary Tax Service Office. The sampling technique used purposive sampling method. Respondents of this study were 100 respondents. Data collection using questionnaire method. The analysis method uses multiple linear regression with the help of the SPSS version 25 program. The results showed that tax justice has a significant negative effect on tax evasion, the tax system has no negative effect on tax evasion, tax discrimination has a significant positive effect on tax evasion, tax understanding has a significant negative effect on tax evasion and tax compliance has a significant negative effect on tax evasion.
Analysis of VAT Policy Toward Overseas Digital Service Providers Through Consumer Regulatory Impact Assessment in Indonesia Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.296

Abstract

This study aims to examine the extent to which PMK No. 60/PMK.03/2022 is said to meet international standards through Regulatory Impact Assessment in the guidelines of the Organization for Economic Co-operation and Development. This research applies qualitative research with a case study approach. The data in this study are qualitative data sourced from interviews (primary data), observation, and documentation (secondary data). Data analysis was conducted in several stages, namely data collection, data refinement, data processing, data analysis, and conclusion drawing, as well as ten RIA question steps as a measuring tool. The results showed that both PMK 48/2020 and PMK 60/2022 have answered the ten Steps of RIA questions well, but the distribution of benefits to the community still needs to be elaborated in order to increase transparency. Furthermore, easy access to the draft policy of PMK 60/2022 so that the government's intentions and objectives for enacting the policy are clear and understood by the public.
The Influence of Assets, Credit Guarantees, and Interest Rates on Customer Credit Decisions Cherly Elisabeth
Golden Ratio of Taxation Studies Vol. 3 No. 1 (2023): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v3i1.297

Abstract

This research was conducted to analyze Assets, Credit Guarantees, and Interest Rates on Customer Credit Decisions at Bank SULSLBAR Majene Branch. This study uses a type of quantitative research, quantitative methods are all data expressed in the form of numbers. Data collection was carried out through a questionnaire with a quantitative approach. The sampling technique in this study was simple random sampling with a total of 100 respondents and using multiple regression analysis. The results of the study show that partially assets have a positive and significant effect on customer credit decisions, as evidenced by the t count value which is greater than t table, namely 2.337 > 1.984 and a significance level smaller than 0.05, namely 0.021. The credit guarantee variable partially also has a positive and significant effect on customer credit decisions, as evidenced by the t-value which is greater than t-table, namely 1.999>1.984 and a significance level that is less than 0.05, namely 0.048. The interest rate variable partially has a positive and significant effect on customer credit decisions, as evidenced by the t-value which is greater than t-table, namely 3.648 > 1.984 and a significance level that is smaller than 0.05, namely 0.000. Assets, credit guarantees, and interest rates simultaneously have a positive and significant effect on customer credit decisions, as evidenced by the calculated f value, which is greater than f table, namely 37.074 > 2.92.
The Effect of Work Environment, Commitment, and Discipline on Employee Performance Cherly Elisabeth
Golden Ratio of Data in Summary Vol. 2 No. 2 (2022): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v2i2.306

Abstract

This study is to Influence the Work Environment, Commitment, and Discipline on Employee Performance at PT. Bank Rakyat Indonesia (Persero) TBK Makassar Region Internal Audit. The total population in this study were all employees of PT. Bank Rakyat Indonesia (Persero) TBK Audit, totaling 50 people. The number of samples in this study is relatively small, so the sample used in this study is the entire population of 50 people. This research was conducted using a survey approach, the type of research conducted was descriptive quantitative. Data collection was carried out using questionnaires, literature, and observation. Data analysis used descriptive and inferential statistics (multiple linear regression). The results of this study indicate that simultaneously the work environment variables, commitment, and discipline have a significant effect on employee performance at PT. Bank Rakyat Indonesia (Persero) TBK Makassar Region Internal Audit. Partially the work environment variables, commitment, and discipline have a significant effect on employee performance at PT. Bank Rakyat Indonesia (Persero) TBK Makassar Region Internal Audit
The Influence of Motivation, Discipline, and Work Environment on Employee Performance Cherly Elisabeth
Golden Ratio of Data in Summary Vol. 3 No. 1 (2023): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v3i1.307

Abstract

This research aimed to know and analyzed the influence of positive motivation, discipline, and job environment variables on performance by an employee on the Secretariat of General Election Commission East Luwu Regency and to know and analyzed the dominant variable toward performance by an employee on Secretariat of General Election Commission East Luwu Regency. This research used descriptive and quantitative approaches. Total respondents of research namely all employees of the Secretariat of General Election Commission East Luwu Regency amount to 35 respondents. The method of gathering data which used namely observation, interview, questionnaire, and documentation. The result analyzed from the F-test obtained count> F-table, so from the result it can to conclusion that simultaneously the motivation, discipline, and job environment variables influenced the performance of an employee on Secretariat of General Election Commission East Luwu Regency. From the result of the F-test and coefficient, the correlation can know also that the motivation, discipline, and job environment toward performance amount to 65,6% which means 34,4% influenced by another variable which was not observed in this research. The result of research from t-test obtained of t-count from each independent variable> t-table, with this can to conclusion that all the independent variables partially influenced toward performance by the employee on Secretariat of General Election Commission East Luwu Regency. Through the result of the coefficient, a regression can know that the dominant variable which influenced performance namely discipline.
Co-Authors