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All Journal Jurnal Pendidikan dan Konseling Al-Kharaj: Journal of Islamic Economic and Business
Muhammad Fahad Althaf
Telkom University
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Tinjauan atas Administrasi Surat Setoran Pajak dan Surat Pemberitahuan Tahunan Mutiara Putri Novenda; Galuh Tresna Murti; Syaira Aprilia; Muhammad Fahad Althaf
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11226

Abstract

Salah satu kewajiban setiap wajib pajak (WP) adalah membayar pajak yang terutang dengan menggunakan dokumen atau formulir utama untuk melakukan pembayaran pajak yang terutang yaitu Surat Setoran Pajak (SSP) dan wajib pajak menggunakan Surat Pemberitahuan Tahunan (SPT) sebagai sarana. melaporkan dan mempertanggungjawabkan perhitungan jumlah pajak tahun yang lalu. Tujuan dari penelitian ini adalah untuk meningkatkan kesadaran pribadi wajib pajak dan juga menambah wawasan tentang perpajakan di Indonesia. Penelitian ini memilih cara pemecahan masalah dengan menggunakan metode kualitatif. Hasil penelitian yang penulis hasilkan antara lain: 1) Pengertian SPT dan SSP 2) Pembayaran SPT dan SSP 3) Sanksi keterlambatan 4) Jenis SPT 5) Fungsi SPT 6) Pelaporan SPT 7) Pembetulan SPT. Kata kunci: Pajak, SSP, SPT
Determinants of Firm Value: The Role of Profitability and Liquidity in Indonesian Construction Companies Muhammad Fahad Althaf; Dewa Putra Krishna Mahardika
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11451

Abstract

Companies listed on the Indonesia Stock Exchange (IDX) in the construction industry from 2020 to 2025 will have their company value analyzed to determine the impact of profitability and liquidity. A company's firm value is a key indication of how investors see the company's current and future prospects. Using secondary data collected from construction businesses' yearly financial reports, this study adopts a quantitative technique. A total of 19 organizations with 114 firm-year observations were included in the sample, which was obtained by a purposive sampling strategy. With the help of EViews, we ran a panel data regression on the collected data. The Fixed Effect Model (FEM) was determined to be the best suitable model for this research after conducting model selection using the Chow, Hausman, and Lagrange Multiplier tests. Firm value is significantly affected by profitability and liquidity at the same time, according to the findings. Return on Assets (ROA), a measure of profitability, does not significantly impact the value of a corporation. Firm value is positively and significantly affected by liquidity, as assessed by the Current Ratio (CR). According to these results, construction industry investors care more about a company's capacity to pay its bills on time and stay afloat than they do about its present profitability. This research adds to the existing body of knowledge on firm value by demonstrating the significance of liquidity as an indicator for investors when assessing the performance of corporations via the lens of the Indonesian construction industry.
Co-Authors Dewa Putra Krishna Mahardika Mutiara Putri Novenda Syaira Aprilia