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All Journal JURNAL MAKRO MANAJEMEN Global Research on Economy, Business, Communication, and Information
Atmojo, Tirza Naftali
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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KAJIAN LITERATUR: PENGARUH MODAL KERJA DAN TOTAL HUTANG TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Effendi, Angelique -; Atmojo, Tirza Naftali; Chandra, Wenny -; Meiden, Carmel .
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 2 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i2.2136

Abstract

Working capital is a measurement of company liquidity which includes operational efficiency and the health of the company's financial performance in the short term. Therefore, this study aims to determine the magnitude of the development of working capital and total debt in calculating profitability. The technique used in this study was carried out using a systematic literature review method and using the Publish or Perish (PoP) software. In this study, the journals obtained were 200 journal articles and 30 journal articles were selected for analysis. Data in journal articles related to the effect of working capital and total debt on company profitability. This study uses a sample of companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results of the study show that developments in working capital and total debt will have an impact on company profitability.
Kepatuhan Wajib Pajak Kendaraan Bermotor Mahasiswa di DKI Jakarta Dipengaruhi oleh Kesadaran Pembayaran dan Sanksi Perpajakan Atmojo, Tirza Naftali; Sandra, Amelia
Global Research on Economy, Business, Communication, and Information Vol. 2 No. 2 (2024): November 2024 - April 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/grebuci.v2i2.1766

Abstract

Regional tax is a mandatory contribution to the region that is owed by individuals or entities that are coercive in nature. This research aims to examine the influence of payment awareness, tax sanctions, and digitalization of the regional tax system on taxpayer compliance of DKI Jakarta students. The hypothesis in this research is that the variables of payment awareness, tax sanctions, and digitalization of the regional tax system have a positive effect on taxpayer compliance of DKI Jakarta students. The results of the tests that have been carried out show that the independent variable has a significance level of 5%. Based on the results obtained from the F test, it has a Sig value. 0.000, from the t test it was found that the payment awareness variable had sig. of 0.002, the tax sanctions variable has sig. of 0.0085, and the digitalization variable has a sig value. of 0.2245. The conclusion from the research and testing that has been carried out is that awareness of payments and tax sanctions has sufficient evidence to have a positive effect on taxpayer compliance. Digitalization of the regional tax system has not been proven to have a positive effect on taxpayer compliance.
Co-Authors Amelia Sandra Chandra, Wenny - Effendi, Angelique - Meiden, Carmel .