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All Journal Deposisi: Jurnal Publikasi Ilmu Hukum Riset Ilmu Manajemen Bisnis dan Akuntansi
Muhammad Fata Aditya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Dinamika Kepatuhan Pajak Kendaraan Bermotor: Pendekatan Kualitatif Dalam Mengeksplorasi Persepsi Dan Sikap Wajib Pajak Nabila Septiana Putri; Muhammad Fata Aditya; Hironimus Steven Permana
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 2 No. 1 (2024): Maret : Deposisi: Jurnal Publikasi Ilmu Hukum
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v2i1.2323

Abstract

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.
Analisis Pengaruh Merger Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Studi Kasus Pada PT Gojek Tokopedia (GOTO) Tbk Tahun 2021 – 2023 Cornellius Nathanael Hartanto; Muhammad Fata Aditya; Irvan Adetyatama Diono Putra; Endang Kartini Panggiarti
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.570

Abstract

The research goal is to analyze the impact of merger which is conducted by Gojek and Tokopedia and their financial performance during 3 years after merger to company’s value. This research use qualitative method description analyzing from various related literature. The result show that merger have a impact to company’s value. Financial performance in this research use liquidity ratio, solvability ratio, and profitability ratio. Ratio liquidity don’t have impact to company’s value while solvability and profitability have impact to company’s value.
Co-Authors Cornellius Nathanael Hartanto Endang Kartini Panggiarti Hironimus Steven Permana Irvan Adetyatama Diono Putra Nabila Septiana Putri