Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Andy Lasmana; Khaerul Rofik; Yoyok Priyo Hutomo
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, sanksi perpajakan, dan pendapatan wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di Kecamatan Jonggol. Menggunakan metode kuantitatif dengan pendekatan survei dan analisis regresi linear berganda, data diperoleh melalui penyebaran kuesioner kepada wajib pajak di wilayah tersebut. Hasil penelitian menunjukkan bahwa ketiga variabel independen memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, baik secara parsial maupun simultan. Temuan ini mengindikasikan perlunya peningkatan intensitas sosialisasi dan penerapan sanksi yang tegas serta pertimbangan aspek kemampuan ekonomi wajib pajak.
Pengaruh Likuiditas,Solvabilitas, dan Profitabiltas Return Saham Perusahaan Manufaktur Subsektor Farmasi dan Perawatan Kesehatan Yang Terdaftar di BEI Periode 2019-2024 M.Attahariq Rifqi; Susy Hambani; Yoyok Priyo Hutomo
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.2620

Abstract

Assessment seeks to investigate and also investigate the various effects financial ratios, as indicated by financial ratios consisting of the current ratio (CR), debt to equity ratio (DELR), and gross profit margin (GPM), on stock returns. The study focuses on companies in the pharmaceutical and healthcare treatment sub-sector that are registered with the IDX during the period of 2019-2024, totaling 13 companies. The sample selection utilized purposive sampling, and of those, only 5 companies were included in the sample. Data processing techniques involved classical assumption testing, multiple linear regression analysis, as well as hypothesis testing using F-tests and t-tests. IBM SPSS was utilized to facilitate the data analysis. The findings revealed that the current ratio (CR) has no significant effect on stock returns, the debt to equity ratio (DELR) has a significant effect on stock returns, and the gross profit margin (GPM) has no significant impact on stock returns for companies in the manufacturing sub-sector of pharmaceuticals and healthcare treatment registered with the IDX during the 2019-2024 period.