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All Journal Jurnal Ilmu Manajemen Profitability Amnesty: Jurnal Riset Perpajakan
Nurwahyuni Nurwahyuni
Postgraduate Program of Indonesian Muslim University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Commercial and Fiscal Profits, Leverage on Profit Persistence at PT. Mighty True Great Nurwahyuni Nurwahyuni; Faradita Farid; Anna Nurjanna; Indri Apriani; Muh. Asrullah Arifin; Vivianty Hemeto; Nungki Prawitasari; Muhammad Zidane Alfarizi
Jurnal Ilmu Manajemen Profitability Vol 8, No 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.13922

Abstract

This study, titled "Analysis of Commercial and Fiscal Profits, Leverage on Profit Persistence at PT. Mighty True Great," aims to investigate the impact of differences in commercial and fiscal profits, leverage, and their combined effects on profit persistence at PT. Mighty True Great. The research employs quantitative methods and utilizes financial statements from 2017 to 2019 for data analysis. Financial statements serve as a crucial tool for conveying a company's financial status to various stakeholders. Profit quality, particularly profit persistence, is an essential component in assessing a company's performance and making informed decisions. The study focuses on the phenomenon of differences between accounting profits and fiscal profits, known as Book-Tax Differences, and how these differences influence profit persistence. The research explores the role of leverage in shaping financial statements and its potential impact on profit persistence. Leverage, represented by the Debt to Equity Ratio, is highlighted as a significant factor affecting profit persistence. The study specifically investigates PT. Mighty True Great, a company operating in the animal feed industry, and analyzes its profit trends and the influence of leverage on profit persistence. The findings reveal that differences in commercial and fiscal profits, both temporary and permanent, have no significant impact on profit persistence at PT. Mighty True Great. However, the study identifies that leverage has a notable influence on profit persistence, suggesting that the company's debt levels affect its ability to sustain profits over time. In conclusion, the research emphasizes the importance of companies paying attention to profit stability and persistence. For future studies, researchers are encouraged to explore additional variables that may impact profit persistence and extend the observation period to provide a more comprehensive understanding. The recommendations aim to guide companies in decision-making and offer valuable insights for potential investors considering the persistence of a company's profits.
The effect of harmonization of tax regulations and tax knowledge on taxpayer compliance at Kpp Pratama Makassar Selatan Nurwahyuni Nurwahyuni; Muhammad Nuryamin Akbar Khairullah; Muhammad Fardhan Dinarto; Risvina Ridwan; Sarwan Arfah; Kartini Kartini; Nurul Fadillah; Muhammad Ainul Yaqin
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13732

Abstract

Harmonization of clearer tax regulations and a better understanding of taxation can result in improvements in taxpayer compliance with tax obligations. This study aims to examine the effect of harmonization of tax regulations and tax knowledge on taxpayer compliance. The data in this study was obtained from taxpayers in Makassar City who were registered with KPP Pratama Makassar Selatan. This study used primary and secondary data by conducting direct research in the field by providing questionnaires/statement sheets to 99 respondents. Data analysis techniques are carried out with descriptive statistical analysis and SPSS (Statistical Program for Social Science). The results showed that harmonization of tax regulations had a positive and significant effect on taxpayer compliance. Knowledge of taxation has a positive and significant effect on taxpayer compliance. Harmonization of tax regulations and knowledge of taxation simultaneously together have a positive and significant effect on taxpayer compliance.
Co-Authors Anna Nurjanna Faradita Farid Indri Apriani Kartini Kartini Muh. Asrullah Arifin Muhammad Ainul Yaqin Muhammad Fardhan Dinarto Muhammad Nuryamin Akbar Khairullah Muhammad Zidane Alfarizi Nungki Prawitasari Nurul Fadillah Risvina Ridwan Sarwan Arfah Vivianty Hemeto