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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Ensiklopedia of Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMBI)
Permata Sari, Putri Intan
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Meraih Kesuksesan Keuangan: Meneliti Ukuran Perusahaan, Struktur Modal, dan Kebijakan Utang pada Perusahaan Manufaktur Mulyadi, Olandari; Suryadi, Dodi; Permata Sari, Putri Intan; Puspita Sari, Yosi
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 2 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i2.3024

Abstract

This article analyzes the influence of Company Size and Capital Structure on Financial Performance with Debt Policy as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. This research focuses on the financial performance of 330 manufacturing companies selected using the purposive sampling method. The analysis was carried out using SPSS 25. The results of the research show that Company Size and Capital Structure have a partial effect on Debt Policy, and Company Size and Capital Structure also have a partial effect on Financial Performance. However, Debt Policy does not have a significant effect on Financial Performance. In addition, mediation of Debt Policy on the influence of Company Size on Financial Performance does not occur, while mediation of Debt Policy on the influence of Capital Structure on Financial Performance can occur
Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi Latifah, Jihan; Yeni, Fitri; Permata Sari, Putri Intan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3144

Abstract

The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang.
PENGARUH PEMAHAMAN PAJAK, PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO PERPAJAKAN SEBAGAI VARIABEL MODERASI Putri Ansari, Nurul Amanda; Permata Sari, Putri Intan; Putri, Nelly Prima
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 2 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3695

Abstract

The purpose of this study was to determine the effect of tax understanding, tax services, and tax sanctions on taxpayer compliance with tax risk preferences as a moderating variable. This study uses objects on taxpayers registered at the tax service office (KPP) Pratama Solok. The sample in the study consisted of 100 individual taxpayer respondents at KPP Pratama Solok who were determined using the Slovin formula. Data analysis using descriptive statistical tests and multiple linear regression tests with the help of SPPS 26 tools.This study proves that tax understanding, tax services and tax sanctions have a significant positive effect on taxpayer compliance, and tax risk preferences are able to moderate tax understanding, tax services, and tax sanctions on taxpayer compliance.
Co-Authors Dodi Suryadi, Dodi Fitri Yeni, Fitri Latifah, Jihan Mulyadi, Olandari Puspita Sari, Yosi Putri Ansari, Nurul Amanda Putri, Nelly Prima