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All Journal International Journal of Advanced Multidisciplinary Greenation International Journal of Economics and Accounting
Azimah Hanifah
Universitas Muhammadiyah Jakarta, Indonesia
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Influence of Accountability and Transparency on PBB P2 Taxpayer Compliance in BAPENDA Bekasi City Azimah Hanifah
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.110

Abstract

The aim of this research is to determine and analyze: (1) Accountability (2) Transparency; (3) Taxpayer Compliance; and (4) The influence of accountability and transparency on PBB P2 taxpayer compliance in BAPENDA Bekasi City, both simultaneously and partially. The research method used in this research is causality study, the unit of analysis in this research is PBB P2 taxpayer respondents in the Purwakarta Regency area. The type of investigation is causality, and the time horizon in this research is cross-sectional. Based on the research results, it was found that PBB P2 Tax Accountability in the Bekasi City Area is good, PBB P2 Tax Transparency in the Bekasi City Area can generally be said to be good, PBB P2 Taxpayer Compliance in the Bekasi City Area is currently considered good. Accountability and Transparency influence PBB P2 Taxpayer Compliance in BAPENDA Bekasi City simultaneously and partially. However, partially Accountability is dominant in influencing Taxpayer Compliance rather than Transparency Because Accountability is more dominant in influencing PBBP2 Taxpayer Compliance, it is the first priority in increasing PBBP2 Taxpayer Compliance. Therefore, BAPENDA Bekasi City is advised to consistently maintain existing accountability, so that the company's performance continues to improve.
The Influence of Accountability and Transparency on PBB P2 Taxpayer Compliance in BAPENDA Bekasi City Azimah Hanifah
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): Greenation International Journal of Economics and Accounting (September 2023)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.110

Abstract

The aim of this research is to determine and analyze: (1) Accountability (2) Transparency; (3) Taxpayer Compliance; and (4) The influence of accountability and transparency on PBB P2 taxpayer compliance in BAPENDA Bekasi City, both simultaneously and partially. The research method used in this research is causality study, the unit of analysis in this research is PBB P2 taxpayer respondents in the Purwakarta Regency area. The type of investigation is causality, and the time horizon in this research is cross-sectional. Based on the research results, it was found that PBB P2 Tax Accountability in the Bekasi City Area is good, PBB P2 Tax Transparency in the Bekasi City Area can generally be said to be good, PBB P2 Taxpayer Compliance in the Bekasi City Area is currently considered good. Accountability and Transparency influence PBB P2 Taxpayer Compliance in BAPENDA Bekasi City simultaneously and partially. However, partially Accountability is dominant in influencing Taxpayer Compliance rather than Transparency Because Accountability is more dominant in influencing PBBP2 Taxpayer Compliance, it is the first priority in increasing PBBP2 Taxpayer Compliance. Therefore, BAPENDA Bekasi City is advised to consistently maintain existing accountability, so that the company's performance continues to improve.
The Effect Of Profitability And Leverage On Corporate Social Responsibility Disclosure: Study of the Annual Report of BUMN operating in the insurance sector for the 2016-2019 period Azimah Hanifah
International Journal of Advanced Multidisciplinary Vol. 2 No. 3 (2023): International Journal of Advanced Multidisciplinary (October - December 2023)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v2i3.350

Abstract

The aim of this research is to determine and analyze: (1) Profitability (2) Leverage; (3) Disclosure of Corporate Social Responsibility; and (4) The influence of profitability and leverage on disclosure of corporate social responsibility in the annual reports of state-owned companies operating in the insurance and financial services sector for the 2016-2019 period, both simultaneously and partially. The research method used in this research is a time series, the unit of analysis in this research is the Annual Report of a BUMN Company operating in the Insurance and Financial Services Sector for the 2016-2019 Period. The type of investigation is causality, and the time horizon in this research is cross-sectional. Based on the research results, it was found that the profitability of state-owned companies operating in the insurance and financial services sector for the 2016-2019 period was good, the leverage of state-owned companies operating in the insurance and financial services sector for the 2016-2019 period could generally be said to be good, the disclosure of corporate social responsibility in State-owned companies operating in the insurance and financial services sector for the 2016-2019 period are currently considered good. Profitability and Leverage influence the Disclosure of Corporate Social Responsibility in the Annual Reports of BUMN Companies operating in the Insurance and Financial Services Sector for the 2016-2019 Period simultaneously and partially. However, partially Profitability is more dominant in influencing Corporate Social Responsibility Disclosure than Leverage Because profitability is more dominant in influencing Corporate Social Responsibility Disclosure, it is the first priority in increasing Corporate Social Responsibility Disclosure. Therefore, state-owned companies operating in the insurance and financial services sector are advised to consistently maintain existing profitability, so that the company's performance continues to increase.
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