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All Journal Jurnal Fairness
Halimatusyadiah
Universitas Bengkulu
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Ade Mentari; Halimatusyadiah
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36673

Abstract

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study were primary data. The primary data were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program. The results of the study showed that the tax fairness had negative effect on taxpayer perception about the ethics of tax evasion, while tax discrimination had positive effect on taxpayer perception about the ethics of tax evasion. In contrast, tax system, technology and information of taxation did not effect on taxpayer perception about the ethics of tax evasion.
KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017 Nuladani Setya Budi; Halimatusyadiah
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36948

Abstract

The research aims to: (1) test and prove the ability of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), capability Operations on operating income (BOPO), Net Interest Margin (NIM), Return On Asset (ROA) and Return On Equity (ROE) in predicting profit growth Registered Banking Company in IDX. A research sample is a banking company listed on the Indonesia Stock Exchange. Data analysis methods use multiple linear regression analyses. From the research results are known that: (1) Capital Adequacy Ratio (CAR) is not able to predict the profit growth of registered banking companies in IDX: (2) Loan to Deposit Ratio (LDR) is not able to predict the profit growth of the banking company Registered in the IDX: (3) Non-Performing Loan (NPL) is not able to predict the profit growth of registered banking companies in IDX: (4) operating expenses on operating income (BOPO) is not able to predict the profit growth of the banking company Registered in IDX: (5) Net Interest Margin (NIM) is not able to predict the profit growth of registered banking companies in IDX: (7) Return On Equity (ROE) is able to predict the profit growth of the IDX-registered banking company. The research aims to: (1) test and prove the ability of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), capability Operations on operating income (BOPO), Net Interest Margin (NIM), Return On Asset (ROA) and Return On Equity (ROE) in predicting profit growth Registered Banking Company in IDX. A research sample is a banking company listed on the Indonesia Stock Exchange. Data analysis methods use multiple linear regression analyses. From the research results are known that: (1) Capital Adequacy Ratio (CAR) is not able to predict the profit growth of registered banking companies in IDX: (2) Loan to Deposit Ratio (LDR) is not able to predict the profit growth of the banking company Registered in the IDX: (3) Non-Performing Loan (NPL) is not able to predict the profit growth of registered banking companies in IDX: (4) operating expenses on operating income (BOPO) is not able to predict the profit growth of the banking company Registered in IDX: (5) Net Interest Margin (NIM) is not able to predict the profit growth of registered banking companies in IDX: (7) Return On Equity (ROE) is able to predict the profit growth of the IDX-registered banking company.
ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DHARMA KOTA BENGKULU Ertika Nadila Sari; Halimatusyadiah
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i2.36965

Abstract

In the face of an increasingly complex business environment such as the current performance measurement methods are needed to assess the company's performance accurately and thoroughly. In this case the method to be used is the Balanced Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies from four Perspektif, namely: financial perspective, customer perspective, growth/ learning, internal business perspective. The objective of this research is to find out of financial performance of PDAM of Bengkulu City. Measuring the financial performance was used balanced scorecard. The author conducted measurements on PDAM Bengkulu using data years 2014-2017 to analyze the financial perspective, while for other perspectives using company data and calculation of a questionnaire distributed to employees and customers PDAM PDAM Bengkulu Bengkulu City. The results of measurements that have been made known that the performance assessment PDAM Bengkulu city as a whole good enough for the perspective of growth / learning, and internal business perspective and results for the customer's perspective was quite satisfied for services offered PDAM Bengkulu, the assessment results financial perspective PDAM Bengkulu figures are still categorized low. The conclusion that can be drawn through the analysis that has been done is that the Balanced Scorecard is a good method for measuring the performance of the company, because the Balanced Scorecard raised important aspects are overlooked by traditional performance measurement.
Co-Authors Ade Mentari Ertika Nadila Sari Nuladani Setya Budi