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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan Entitas
Norman Edy
Unknown Affiliation
Economics, Econometrics & Finance

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Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance Manap, Abdul; Mustangin; Rini Yulia Sasmiyati; Norman Edy; Zainuddin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2344

Abstract

This study aims to ascertain the effects of tax officer services, tax knowledge, tax payer awareness, and tax penalties on taxpayer compliance. Causal study research is the research methodology employed. A questionnaire was used in this study's data collection process. The study's population consists of taxpayers who own real estate and/or structures in their own names that are used as homes or places of business. Convenience sampling is a non-probability sampling method used in this study. With the use of the SPSS software, a multiple linear regression model was used to examine this research. The study's findings indicate that a number of variables, including taxpayer awareness, tax knowledge, tax penalties, and tax officer services, positively and significantly affect taxpayer compliance. A strong understanding of taxes helps taxpayers comprehend the meaning and intent of the law, which improves compliance. Acknowledging the significance of taxes for the nation's economic progress is a crucial element in enhancing taxpayer compliance. In addition, the presence of imposed tax penalties influences taxpayer compliance, albeit respondents are generally unbiased about this issue. Good service from tax officers also makes a positive contribution to taxpayer compliance because it helps taxpayers fulfill their tax obligations more easily and comfortably.
ANALISIS RASIO SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. MUSTIKA RATU TBK. 2018 – 2020 Ahmad Mujaddid; Norman Edy
Jurnal Akuntansi dan Keuangan Entitas Vol. 3 No. 1 (2023): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perkembangan rasio likuiditas profitabilitas dan aktivitas sebagai alat pengukur kinerja keuangan pada PT Mustika Ratu Tbk. yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Yang menjadi variabel independen dalam penelitian ini adalah rasio likuiditas rasio profitabilitas dan rasio aktivitas. Sedangkan, variabel dependen dalam penelitian ini adalah kinerja keuangan di PT Mustika Ratu Tbk. Populasi penelitian adalah PT Mustika Ratu Tbk. yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020. Jenis data yang digunakan adalah data sekunder yang diambil menggunakan metode dokumentasi dengan cara mengakses situs www.ticmi.co.id. dan www.idx.co.id. Metode analisis yang digunakan adalah analisis deskriptif kuantitatif. .Kata kunci: likuiditas, profitabilitas, aktivitas, keuangan
Co-Authors Ahmad Mujaddid Manap, Abdul Mustangin Mustangin Nurwijayanti Rini Yulia Sasmiyati