Dipateruna Teruna Awaludin
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PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Dipateruna Teruna Awaludin; Eka Rahmawati
JURNAL REKAYASA INFORMASI Vol 11 No 1 (2022): JURNAL REKAYASA INFORMASI
Publisher : PROGRAM STUDI SISTEM INFORMASI INSTITUT SAINS DAN TEKNOLOGI NASIONAL (ISTN)

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Abstraks This study aims to examine several factors that can influence tax aggressiveness, namely leverage, liquidity, profitability, company size, capital intensity. The population used in this study were all goods and consumer sector manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2015-2019. The sample selection used purposive sampling. Based on the criteria, 30 companies were selected as samples in this study. The analytical tools used are normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results showed that profitability, firm size affect tax aggressiveness. Meanwhile, Leverage, Liquidity, and Capital Intensity have no effect on tax aggressiveness. Key Word : Leverage, Liquidity, Profitability, Capital Intencity, Tax Aggressiveness Company Size,
PENGARUH KUALITAS PELAYANAN, TEKNOLOGI INFORMASI & KEMUDAHAN PENGGUNA DENGAN TERHADAP PELAPORAN PAJAK E-FILING Dipateruna Teruna Awaludin; Hasanudin Hasanudin; Yolif Alfitriani
JURNAL REKAYASA INFORMASI Vol 12 No 2 (2023): JURNAL REKAYASA INFORMASI Vol 12 No 2 Tahun 2023
Publisher : PROGRAM STUDI SISTEM INFORMASI INSTITUT SAINS DAN TEKNOLOGI NASIONAL (ISTN)

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ABSTRACT This study aims to analyze the influence of Service Quality. Information Technology, and User Ease of Tax Reporting e-Filing. This study uses primary data obtained from respondents' answers to the questionnaire used in the study. The sample of this research is 100 taxpayers at the Depok Sawangan Primary Tax Service Office. Sampling technique using purposive sampling. Methods of data analysis using Descriptive Statistics, Data Quality Test, Classical Assumption Test, and Hypothesis Testing which consists of the Simple Regression Analysis Method, and the Coefficient of Determination, F Test, and t Test. The results show that Service Quality has a significant and positive effect on Tax Reporting e-Filing. Information Technology has a significant and positive effect on Tax Reporting e-Filing. User Ease has a significant and positive effect on Tax Reporting e-Filing. Keywords : Service Quality. Information Technology, User Ease and Tax Reporting e-Filing.
DETERMINAN ANALISIS KINERJA BANK BERDASAR METODE AHP ( ANALITICAL HIERARCHY PROCESS Dipateruna Teruna Awaludin; Asyari Asyari; Deny Hidayatullah; Muhammad Nur
JURNAL REKAYASA INFORMASI Vol 13 No 1 (2024): Jurnal Rekayasa Informasi
Publisher : PROGRAM STUDI SISTEM INFORMASI INSTITUT SAINS DAN TEKNOLOGI NASIONAL (ISTN)

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Balanced Scorecard is a performance measurement and management system which regards the company from four perspectives, namely financial perspective, customer, internal business process and learning and growth. Bank Mandiri has implemented a Balanced Scorecard performance measurement system with AHP Method. That's why the writer wanted to know how the application of balanced scorecard during this run the company and examine its impact on the company's performance. The method used in this research is descriptive explanatory with analitical hierarcy process. Data collection techniques include primary data by conducting interviews, deployment questioner and direct observation and secondary data to obtain documentation of the company and literature related to the research topic. Results of research have shown that the application of the balanced scorecard as a performance measurement system PT. Bank Mandiri Tbk. has executed quite well. Advantages and disadvantages of performance in each perspective an impact either directly or indirectly to the performance in other perspectives to the financial perspective. Performance of non-financial perspective can be considered good enough only still needed improvement as well as improvement in some aspects of the financial perspective while the performance has decreased, although not significantly. Keywords: Balanced Score card, Financial Performance. Analitical hierarcy process