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All Journal Jurnal Akuntansi dan Pajak Jurnal Ipteks Terapan : research of applied science and education Jurnal RAK (Riset Akuntansi Keuangan) Tax Accounting Applied Journal
Apip Apip
Diponegoro University
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 1 
THE INFLUENCE OF ROA, ROE, AND NPM ON PRICE BOOK VALUE Apip Apip; Clara Yully Diana Ekaristi
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2285

Abstract

This research aims to test the influence of Return on Assets, Return on Equity, and Net Profit Margin on Price Book Value. There were 30 manufacturing companies registered in Indonesian Stock Exchange during 2019-2021 which become samples of this research. It used double linier regression as analysis method. The results of this research show that Return on Asset variable significantly influence on Price Book Value with value of 0.042. the analysis result of Return on Equity with value of 0.369 and Net Profit Margin with value of 0.139 do not significantly influence the Price Book Value. Keywords: net profit margin, price book value, return on asset, return on equity.
Pengaruh Solvabilitas Terhadap Price Book Value (PBV) Clara Yully Diana Ekaristi; Apip Apip
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7141

Abstract

Research on solvency and price book value is intended to determine the level of influence of Solvency on Price Book Value with the control variable liquidity, and profitability. The use of the purposive sampling method research method with certain criteria based on reports in the second, third, and fourth quarters of 2020 for food and beverage companies affected by the covid pandemic. The results of the multiple linear regression analysis show that there is a negative and significant DER effect on Price to Book Value, which projects that the higher the DER disclosure index, the negative and significant effect on the PBV of a company.
Corporate Governance, Intellectual Capital, and Financial Performance Dian Kusuma Wardhani; Dul Muid; Apip Apip
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16093

Abstract

The Influence of Income, Value Added Tax Increase, and Cigarette Excise Tax Increase on Conventional Cigarette Consumption Intan Permata Sari; Apip Apip
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28863

Abstract

This study aims to examine the effect of income, Value Added Tax (VAT) increase, and cigarette excise tax increase on conventional cigarette consumption among individuals aged 20–30 years in Cirebon City. The research employed a descriptive quantitative method using a questionnaire distributed to 100 randomly selected respondents. Data were analyzed using multiple linear regression with the help of SPSS software. The results indicate that income (X₁) and VAT increase (X₂) have a significant effect on cigarette consumption with significance values of 0.004 and 0.006, respectively (<0.05). However, the excise tax increase (X₃) showed no significant effect (sig. 0.230 > 0.05). The coefficient of determination (R²) is 0.223, indicating that 22.3% of the variation in cigarette consumption can be explained by the three independent variables, while the remaining 77.7% is influenced by other factors not examined in this study.
THE EFFECT OF HPP LAW KNOWLEDGE, TAX RATES, AND TAX SYSTEM EFFECTIVENESS ON TAXPAYER COMPLIANCE Apip Apip; Kholidin Kholidin; Herry Laksito
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2047

Abstract

The purpose of this study was to ascertain how MSMEs' taxpayer compliance in Central Java was impacted by taxpayer understanding of the HPP Law, tax rates, and the efficiency of the tax system. Quantitative research methodology is employed. Using a sample of 100 respondents and a random sampling technique based on the Slovin formula, the population in this study was made up of MSME players in Central Java. Multiple Linear Regression was employed as the data analysis method. The study's findings show that tax rates and tax knowledge positively impact MSMEs' taxpayer compliance in Central Java, while the efficiency of the tax system has little bearing on taxpayer compliance. Understanding the regulations and the amount of tax rates set by the government increases taxpayer compliance behavior. The taxation system in Indonesia is based on technology and is not fully understood by MSMEs so the taxation system does not run effectively.
Co-Authors Clara Yully Diana Ekaristi Clara Yully Diana Ekaristi Dian Kusuma Wardhani Dul Muid Herry Laksito Intan Permata Sari Kholidin Kholidin