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All Journal International Journal of Economics and Management Research Innovative: Journal Of Social Science Research
Farina Jessen Yap
STIE Professional Management College Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengaruh Struktur modal, Modal Kerja, Rasio Kas dan Pertumbuhan Penjualan Terhadap Profitabilitas Farina Jessen Yap; Merry Moy Mita; Supriadi Siagian
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4201

Abstract

Penelitian ini bergerak dibidang distributor oli pelumas Repsol dan ban mobil. Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis pengaruh struktur modal, modal kerja, rasio kas dan pertumbuhan penjualan terhadap profitabilitas. Populasi penelitian ini adalah data total hutang, ekuitas, aktiva lancar, hutang lancar, kas dan bank, laba bersih setelah pajak dan total aktiva periode 2019 s/d 2022 sedangkan data penjualan periode 2014 s/d 2022. Teknik pengambilan sampel secara jenuh. Teknik pengumpulan data yang dilakukan secara wawancara dengan bagian Personalia dan bagian Accounting untuk mendapatkan data total hutang, ekuitas, aktiva lancar, hutang lancar, kas dan bank, laba bersih setelah pajak dan total aktiva periode 2019 s/d 2022 sedangkan data penjualan periode 2019 s/d 2022 serta melakukan analisis dokumen. Metode penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh terhadap profitabilitas. Modal kerja tidak berpengaruh terhadap profitabilitas. Rasio kas berpengaruh terhadap profitabilitas. Pertumbuhan penjualan berpengaruh terhadap profitabilitas . Struktur Modal, Modal Kerja, Rasio Kas dan Pertumbuhan Penjualan berpengaruh terhadap Profitabilitas.
Analysis Of Income Tax Article 21 And Income Tax Article 4 Paragraph (2) And Income Tax Article 26 To Calculate Employees Salaries In Companies Farina Jessen Yap
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.182

Abstract

One of the largest state revenues is from the tax sector. In connection with the description above, one type of tax that is emphasized in this study is income tax, especially in income tax article 21, income tax article 4 paragraph (2) and income tax article 26. The formulation of the problem in this study is to determine whether Company employees have calculated, deducted, deposited and reported income tax article 21, income tax article 4 paragraph (2) and income tax article 26 in accordance with the applicable tax regulations. The method used in this study is descriptive approach, this type of research is descriptive qualitative and the nature of this research is explanatory research. The population and sample in this study is a list of salary data for 30 employees for the period 2019. The data collection method was carried out by literature study, interviews and documents. The data analysis technique used in this research is descriptive analysis. The results showed that there were still employees who did not report income tax article 21, income tax article 4 paragraph (2) and miscalculate income tax article 26 due to lack of information about income tax.
Co-Authors Merry Moy Mita Supriadi Siagian