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All Journal AKRUAL: Jurnal Akuntansi Jurnal Syntax Fusion : Jurnal Nasional Indonesia ETNIK : Jurnal Ekonomi dan Teknik Journal of Artificial Intelligence and Digital Business Seminar Nasional Ilmu Terapan
Suklimah Ratih, Suklimah
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences

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Pengaruh Money Ethics, Religiusitas, Tax Morale, dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion Vivian Seputro, Johanna; Ratih, Suklimah
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 6 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i6.86

Abstract

Tax is a taxpayer's contribution to the state that is owed by an individual or entity that is coercive under the law. This tax plays a very important role in Indonesia's state finances, namely the annual State Revenue and Expenditure Budget (APBN). However, this tax revenue in Indonesia has not been fulfilled optimally. Taxpayers, both individuals and entities, generally tend to pay the lowest possible tax. Various ways are carried out by each taxpayer in order to minimize their tax obligations, one of which is the act of tax evasion. This resaerch aims to determine the effect of money ethics, religiosity, tax morality, and tax justice on taxpayers' perceptions of tax evasion. This research using primary data. sample selection using purposive sampling method and sample calculation using the Slovin formula. So that the research sample was found as many as 100 respondents. The results of this study indicate that the variables of money ethics and tax morale have a negative and significant effect on taxpayers' perceptions of tax evasion. While the variables of religiosity and tax justice have no significant effect on taxpayers' perceptions of tax evasion
Analisis Kinerja Keuangan Dengan Time Series Pada Perusahaan Pulp Dan Kertas Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020 Magdalena, Firensia; Ratih, Suklimah
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 6 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i6.87

Abstract

Financial performance in general is a business carried out by every companies to measure and judge every success achieved in make a profit. One of the measuring tools to determine the financial position and position The success of a company is with the financial ratio. This research aimed to knowing financial performance with a Time Series on Pulp and paper Company Registered Paper Exchange 2018-2020". This study uses secondary data as many as 9 pulp and paper listed on the Indonesia Stock Exchange. The election until using purposive sampling method, so that the research sample is found as much as 7 companies. The period used by the researcher was ad from 2018-2020. The result of the research conclusion research based on the calculation of the profitability ratio. The pulp and paper companies that are in good circumstances from the profitability ratio, exviewed from gross profit margin, net profit margin, return on eqity and return on assets from 2018-2020 is PT. Fajar Surya Wisesa Tbk (FASW). The liquidity ratio that is seen at the cash ratio, current ratio and the quick ratio is PT. Indah Kiat Pulp & Paper Tbk (INKP). The ratio of solvency in the debt to equity ratio of solvency and debt to asset ratio is PT. Suparma Tbk (SPMA). The ratio of activity on receivable turnover ratio, inventory turnover, fixed asset turnover, total reset turnover and turnover capital is PT. Kedawung Setia Industrial Tbk (KDSI).
Co-Authors Arfamaini, Revi Astuti, Oktamia Florencia Eleazar, Monica Januar, Yonatan Juanta, Darwen Magdalena, Firensia Mahfuddin, Rohmat Melvie Paramitha Nanda, Eri Putri, Jessica Dwi Santi, Chitra Stepanus, David Viegas, Mario Vivian Seputro, Johanna Yulia Setyarini, Yulia