Riski Putri Kusumaningsih
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THE INFLUENCE OF FINANCIAL RATIO ON FINANCIAL PERFORMANCE IN CONSUMPTION GOODS COMPANIES LISTED ON THE BEI FOR THE 2018-2022 PERIOD Raden Muhammad Jiddan Aziz; Muthya Fajar Riani; Ni Luh Putu Ayu Rediastuti S; Riski Putri Kusumaningsih
Finance : International Journal of Management Finance Vol. 1 No. 3 (2024): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i3.34

Abstract

This research explores the influence of liquidity, solvency and profitability on the financial performance of manufacturing companies on the Indonesia Stock Exchange (BEI), especially in the consumer goods sector. Using multiple linear regression analysis, these variables are evaluated to understand their impact individually and simultaneously. The research results show that liquidity has a significant influence on financial performance, while solvency has no effect individually. Profitability, on the other hand, shows a positive and significant impact on a company's financial performance. These findings provide important insights for the management of consumer goods companies amidst market dynamics influenced by the pandemic and PPKM policies. Implementing a comprehensive financial strategy, optimizing liquidity, maintaining solvency and increasing profitability, is recognized as the key to a company's sustainability and competitiveness in a competitive business environment.
THE INFLUENCE OF E-FILING, E-SPT AND EDUCATION ON INDIVIDUAL TAXPAYER COMPLIANCE IN BOGOR RAYA Raden Muhammad Jiddan Aziz; Riski Putri Kusumaningsih; Ni Luh Putu Ayu Rediastuti S; Siti Nurpiah; Rahma Aifa
Finance : International Journal of Management Finance Vol. 1 No. 3 (2024): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i3.35

Abstract

This study aims to determine the effect of e-filing e-SPT and education on individual taxpayer compliance registered in Bogor. This type of research uses a quantitative approach. Sampling using random sampling technique with a total sample of 85 respondents. The method of data collection is done by using a questionnaire method. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that partially e-filing has an effect on individual taxpayer compliance. This is evidenced by the tcount value is greater than the ttable value (3.045> 1.989) with a significance level of 0.003.e - SPT has no effect on individual taxpayer compliance. This can be proven by obtaining t count less than t table (-1.230> 1.989) with a significance level of 0.222. Education affects individual taxpayer compliance. This is evidenced by obtaining tcount greater than ttable (3,824> 1,989) and a significance of 0,000. Meanwhile, simultaneously there is the effect of e-filing e-SPT and education on individual taxpayer compliance with the results of the calculations that have been done resulting in a value of Fcount> Ftable of (16.173> 2.71) with a significance value of 0.000 <0.05.
THE IMPACT OF SHIFT IN TAX REGULATIONS ON INDIVIDUAL TAXPAYER COMPLIANCE IN BOGOR RAYA Raden Muhammad Jiddan Aziz; Riski Putri Kusumaningsih; Ni Luh Putu Ayu Rediastuti S; Ari Irawan; Ginanda Rizky Amalia
Finance : International Journal of Management Finance Vol. 1 No. 3 (2024): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i3.36

Abstract

This research investigates the impact of factors such as tax education, digital services, tariffs and tax incentives on individual taxpayer compliance in Bogor Regency, especially during the COVID-19 pandemic. In response to the economic challenges faced, the government provides tax incentives, as regulated in Minister of Finance Regulation Number 9/PMK.03/2021. The results of data analysis from 112 respondents show that tax education has a significant effect on taxpayer compliance, while digital services do not have a significant impact. On the other hand, tax rates and incentives play an important role in improving compliance. With an R2 value of 65.4%, this research provides in-depth insight into the factors that influence tax compliance in the region. It is hoped that these findings can become the basis for policies to increase taxpayer compliance and support economic recovery.