Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Adira Oktaviani Tita Nurjanah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Faktor-faktor yang mempengaruhi Profitabilitas Perusahaan : Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan, Perputaran Aset Tetap dan Perputaran Piutang Denisa Salsabila Viyanis; Adira Oktaviani Tita Nurjanah; Khalisa Fahira; Avivah Shafa Nada; Tri Yulaeli
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.632

Abstract

Company Profitability is the company's ability to generate profit or profit. Profitability is the net result of various management policies and decisions. Profitability will provide the final answer about the effectiveness of company managers and provide an overview of the effectiveness of company management. Profitability can be interpreted as the company's ability to generate profits. According to R. Agus Sartono (2001: 122) profitability is the company's ability to earn profits in relation to sales, total assets and own capital. The company considers that the problem of profitability is more important regarding company profits, where companies that have large profits cannot reflect that the company operates efficiently. To assess the profitability of the company using solvency, current ratio and turnover receivables. This article reviews the factors that affect company profitability, namely: Working Capital Turnover, Cash Turnover, Inventory Turnover, Fixed Asset Turnover and Accounts Receivable Turnover in a study of financial management literature. The purpose of writing an article is to build a hypothesis on these variables so that they can be used for further research. The results of this review article are: Working Capital Turnover has an effect on Company Profitability, Cash Turnover has an effect on Company Profitability, Inventory Turnover has an effect on Company Profitability, Fixed Asset Turnover has an effect on Company Profitability and Accounts Receivable Turnover has an effect on Company Profitability
Pengaruh Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak dengan Sanksi Pajak sebagai Moderasi Adira Oktaviani Tita Nurjanah; Tutty Nuryati; Cris Kuntadi; Uswatun Khasanah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2463

Abstract

This study aims to analyze the influence of tax understanding and tax incentives on taxpayer compliance and to examine the role of tax sanctions as a moderating variable. This study employed a quantitative survey method. The population was individual taxpayers registered in the Bekasi area. The sampling technique used was purposive sampling with a sample size of 100 respondents. The data source in this study was primary data collected through a questionnaire with a Likert scale. Data analysis methods included instrument testing, classical assumption testing, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS version 25 software. The results indicate that, partially, tax understanding has a positive and significant effect on taxpayer compliance. Conversely, tax incentives have a negative effect, indicating that providing incentives does not increase taxpayer compliance. Based on the interaction term (MRA), tax sanctions moderate the effect of tax understanding on taxpayer compliance by strengthening it. However, tax sanctions, as a moderating variable in the relationship between tax incentives and taxpayer compliance, show a negative and significant effect, indicating that the presence of tax sanctions actually weakens the effect of tax incentives on taxpayer compliance.
Co-Authors Avivah Shafa Nada Cris Kuntadi Denisa Salsabila Viyanis Khalisa Fahira Nuryati, Tutty Yulaeli, Tri