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All Journal Jurnal Paradigma Ekonomika SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Permata Husda, Anggun
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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Analisis ukuran perusahaan, keputusan pendanaan, dan profitabilitas terhadap nilai perusahaan di bursa efek Indonesia Sanjaya, Heriyani; Permata Husda, Anggun
Jurnal Paradigma Ekonomika Vol. 17 No. 3 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

In general, companies have a goal to increase the wealth of company owners or shareholders. But in the long term, companies have a goal to optimize the value of the company. Optimizing the value of the company is done in order to invite investors to invest in the company. The purpose of this research is to determine the effect of firm size, funding decisions, and profitability on the firm value of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a non-probability sampling method, namely the purposive sampling method and there are 13 companies that have met the sample criteria determined by the researcher. The results of hypothesis testing using t-test indicate that firm size has a significant partial effect on firm value with a significance level of 0.042 <0.05. Funding decisions have no significant partial effect on firm value with a significance level of 0.661 > 0.05. Profitability partially has a significant effect on firm value with a significance level of 0.000 <0.05. Meanwhile, the results of the F test indicate that firm size, funding decisions, and profitability have a simultaneous positive and significant effect on firm value with a significance level of 0.000 <0.05.
ANALISIS KESADARAN, PENYULUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP BATAM SELATAN Muharram, Denissah; Permata Husda, Anggun
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7626

Abstract

This study aims to analyze the effect of taxpayer awareness, tax counseling and tax sanctions on taxpayer compliance at KPP Batam Selatan. This study uses a descriptive and quantitative statistical approach with a population of 400,034 WPOP in Batam City and the sample in this study is 100 respondents and uses a questionnaire as a data collection instrument. From data analysis, it was found that taxpayer awareness affects taxpayer compliance with t count (7.309) > t table (1.985), tax counseling affects taxpayer compliance with t count (2.653) > t table (1.985) and tax sanctions affect taxpayer compliance with t count (2.089) > t table (1.985). Simultaneously the results of the F test on taxpayer awareness, tax counseling and tax sanctions affect taxpayer compliance with F count (53.608) > F table (3.09). Keywords: Taxpayer Awareness; Tax Counseling; Taxpayer Compliance; Tax Sanctions.
Co-Authors Muharram, Denissah Sanjaya, Heriyani