Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Journal of Ekonomics, Finance, and Management Studies
Ali Mauludi
UIN Sayyid Ali Rahmatullah Tulungagung
Religion Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Penerapan Sistem E-filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan SPT Tahunan Dengan Relawan Pajak Sebagai Variabel Moderasi Pada Tax Center UIN Sayyid Ali Rahmatullah Tulungagung Fikri Presa Permadi; Ali Mauludi
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9590

Abstract

This study aims to determine the effect of implementing the e-filing system on the level of individual taxpayer compliance with tax volunteers as a moderating variable. This research uses associative quantitative method. Primary data collection from this study is by using a questionnaire distributed to taxpayers registered at the Tax Center as many as 100 respondents. The results of this study, namely the application of the e-Filing system has a positive and significant effect on the level of individual taxpayer compliance, which can be seen from the significant value (0.004) where the value is below (0.05). Thus when the implementation of the e-filing system is used properly, compliance will increase. Then, testing the moderating variable on the effect of implementing the e-filing system on the compliance level of individual taxpayers which indicates that the moderation effect provided is significant positive and capable of moderating, meaning that if the implementation of the e-filing system and tax volunteers increases by one unit, the level increase in taxpayer compliance.
Pengaruh Pendapatan Sewa Modal, Jumlah Nasabah dan Kredit yang Diberikan terhadap Perolehan Laba Bersih PT Pegadaian Persero Indonesia Periode 2008-2022 Ali Mauludi; Difani A’isyah Fitri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.3175

Abstract

This research aims to provide empirical evidence by examining the influence of rental income, the number of customers, and loans granted on the profitability of PT Pegadaian Indonesia. sing an associative, quantitative approach, the study analyzes 15 annual financial reports from 2008 to 2022, and samples were drawn using a saturated sampling technique. Sourced from PT Pegadaian's official website at https://www.pegadaian.co.id/. The data analysis technique employed is multiple linear regression. The research findings indicate the following: 1. Rental income has a significant positive effect on the net profit of PT Pegadaian Persero Indonesia, as evidenced by a t-statistic probability value of 0.015 < 0.05, thus accepting the researcher's hypothesis H1. 2. The number of customers does not have a significant effect on the net profit of PT Pegadaian Persero Indonesia, as indicated by a t-statistic probability value of 0.305 > 0.05, leading to the rejection of the researcher's hypothesis H2. 3. Loans granted show a significant positive effect on the net profit of PT Pegadaian Persero Indonesia, with a t-statistic probability value of 0.040 < 0.05, thereby accepting the researcher's hypothesis H3. 4. Rental income, the number of customers, and loans granted simultaneously have a significant positive effect on the net profit of PT Pegadaian Persero Indonesia, as indicated by an F-statistic value of 30.26915 with a Prob(F-Statistic) value of 0.000013 < 0.05, thus accepting the researcher's hypothesis H4. In conclusion, rental income and loans granted can partially influence net profit, while the number of customers does not. However, when considered together, all three variables significantly impact net profit.
Co-Authors Difani A’isyah Fitri Fikri Presa Permadi