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All Journal Educoretax SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Angelina, Vivian
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization Angelina, Vivian; Jayanto, Veronica; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.819

Abstract

The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actors in Pekanbaru City. A purposive sampling technique was used to select 32 respondents as research samples. The sample criteria include business actors domiciled in Pekanbaru who calculate and pay taxes independently and meet MSME criteria based on applicable regulations. The study results indicate that tax understanding and tax sanctions positively affect the level of taxpayer compliance of MSMEs in Pekanbaru. However, tax socialization does not show a significant effect on taxpayer compliance. This study provides insight into tax compliance patterns outside Java that can be considered when making regulations by the tax authorities in Indonesia.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Angelina, Vivian; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

In general, banking companies always improves its companies performance to make it better so that every investors will not hesitate to invest in the company, which of course will affect the companies stock price. An investor who wants to invest must have a mature strategy and knowledge so that the investment can be profitable, such as analyzing company financial statements using several commonly used financial ratios. This research aims to analyze the effect of return on equity, earning per share and debt to equity ratio on stock prices in various banking companies listed in Indonesia Stock Exchange. The population in this study consisted of 46 companies and the study used techniques and samples in the form of purposive sampling and showed that the samples that could be used consisted of 39 companies multiplied by a period of 5 years. The results show that partially return on equity, earnings per share and debt to equity ratio have a negative and significant effect on stock prices. The F test states that simultaneously return on assets, loan to deposit ratio and debt to asset ratio return on equity, earnings per share and debt to equity ratio have a significant effect on stock prices. Keywords: stock price, return on equity, earning per share, debt to equity ratio.
Co-Authors Amrie Firmansyah Estralita Trisnawati Jayanto, Veronica Tipa, Handra