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All Journal Science and Education Journal Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Aerlangga Aerlangga
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pelayanan, Transparansi Pengelolaan Dan Kepuasan Muzakki Terhadap Keputusan Memilih Unit Pengumpul Zakat (UPZ) Universitas Pamulang Herlambang Herlambang; Danang Choirul Umam; Aerlangga Aerlangga
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 3 (2023): Dinamika Business Intelijen di Era Digital
Publisher : Prisani Cendekia

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Abstract

This research aims to examine the influence of service quality, transparency of management, and muzakki satisfaction on the decision-making process in selecting the Zakat Collection Unit (UPZ) at Pamulang University. The study was conducted in March 2023, with a sample taken from the faculty members at Pamulang University who had become donors to the UPZ. A probability sampling approach was used with the simple random sampling technique, resulting in a sample size of 30 respondents. Data analysis was performed using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach. The sample size was determined based on the recommendation of Hair & Anderson (2014), which suggests a sample size of 5-10 times the number of indicators or parameters used in the model. The results of the analysis showed that service quality has a positive and significant influence on the decision-making process of the respondents. Study found that transparency of management did not have a significant influence on the decision-making process of the respondents. Muzakki satisfaction was also found to have no significant influence on the decision-making process.
Determinan Agresivitas Pajak Melalui Struktur Keuangan Perusahaan Pada Perusahaan Non-Siklikal Di Bursa Efek Indonesia Wardokhi Wardokhi; Rezi Eka Saputra; Aerlangga Aerlangga
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.375

Abstract

Penelitian ini bertujuan untuk mengurai determinan agresivitas pajak melalui pendekatan struktur keuangan perusahaan dengan menelaah peran leverage, capital intensity, dan profitabilitas pada perusahaan industri barang konsumsi non-siklikal yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data panel sebanyak 190 observasi yang diperoleh dari 38 perusahaan. Metode analisis yang digunakan adalah regresi data panel dengan Random Effect Model sebagai model terbaik berdasarkan uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa leverage dan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan capital intensity tidak berpengaruh signifikan. Secara simultan, ketiga variabel mampu menjelaskan variasi agresivitas pajak sebesar 61,71%. Temuan ini mengindikasikan bahwa agresivitas pajak lebih dipengaruhi oleh tekanan finansial dan eksposur laba dibandingkan dengan strategi investasi aset tetap. Dengan demikian, struktur keuangan perusahaan menjadi determinan utama dalam praktik pengelolaan beban pajak.
Co-Authors Danang Choirul Umam Herlambang Herlambang Rezi Eka Saputra Wardokhi, Wardokhi