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All Journal Jurnal Keuangan dan Perbankan Dia: Jurnal Administrasi Publik
Widyastari, Nurul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Effect of Net Profit Margin, Sales Growth, Profitability on Dividens Pay-Out Ratio with Managerial Ownership as Moderation Naibaho, Eduard Ary Binsar; Widyastari, Nurul
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9053

Abstract

This study aims to test and analyze the relationship between net profit margin, sales growth,profitabilitytodividendpay-outratiowithmanagerialownershipasamoderating. The source of this study data usessecondarydata fromcompanies availableat SPCapitalIQwithatotalof260 observationsthathavemetthecriteriausedusingpurposivesamplingtechniques. This research shows that net profit margin and profitability have a positive influence on the dividend pay-out ratio. Sales growth has a negative influence on the dividend pay-out ratio. The study also showed that managerial ownership as a moderating variable strengthens the relationship between net profit margin, sales growth and profitability to dividend pay-out ratio.
THE INFLUENCE OF TAX KNOWLEDGE AND TAX FAIRNESS ON VOLUNTARY TAX COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN DKI JAKARTA Widyastari, Nurul; Inayati, Inayati
DIA: Jurnal Administrasi Publik Vol. 24 No. 1 (2026): PUBLIC ADMINISTRATION
Publisher : Program Studi Doktor Ilmu Administrasi, FISIP, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax knowledge and perceptions of tax fairness on voluntary tax compliance among motor vehicle taxpayers in DKI Jakarta. The background of this study is based on the phenomenon of an increase in the number of motor vehicles that is not fully accompanied by an increase in compliance with Motor Vehicle Tax (PKB) payments, as reflected in high tax receivables and the dominance of vehicles with passive status. This study uses a quantitative approach with an explanatory survey design. Primary data were collected through the distribution of Likert scale questionnaires to motor vehicle taxpayers selected using purposive sampling techniques. Data analysis was performed using multiple linear regression to test the partial and simultaneous effects between variables. The results of the study are expected to show that tax knowledge and perceptions of tax fairness have a positive and significant effect on voluntary tax compliance. These findings are expected to contribute theoretically to the development of tax compliance literature and provide practical recommendations for local governments in formulating policies that encourage sustainable tax compliance.
Co-Authors Eduard Ary Binsar Naibaho Inayati Inayati