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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM)
Pujo Gunarso, Pujo Gunarso
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Economics, Econometrics & Finance

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Analisis ANALISIS PENGARUH NILAI TUKAR, TINGKAT SUKU BUNGA DAN HARGA EMAS TERHADAP INDEKS HARGA SAHAM GABUNGAN: PENDAHULUAN Pujo Gunarso, Pujo Gunarso
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.97

Abstract

The aim of this research is to determine and analyze the influence of the rupiah exchange rate, interest rates and real assets on composite index returns in Indonesia. This research uses quantitative methods. The analysis method uses a multiple linear analysis model using 3 independent variables and one dependent variable. This research is quantitative research using descriptive tests and hypothesis testing for data analysis using SPSS 23 software. Monthly closing price data for the period January 2020 to December 2023 for IHSG share prices, exchange rates, interest rates and real assets. The research results show that only the rupiah exchange rate index has a negative effect on the composite stock price index (IHSG). Meanwhile, real asset returns on gold prices and interest rates have no effect on the Composite Stock Price Index (IHSG).
PENGARUH PENGARUH KEADILAN PAJAK, KESADARAN WAJIB PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MALANG : PENDAHULUAN Pujo Gunarso, Pujo Gunarso
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 12 No 1 (2026): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v12i1.258

Abstract

Abstract This study aims to analyze the influence of tax fairness, compliance costs, and tax rates on individual taxpayer compliance in Malang City. The data analyzed were primary data, distributed through questionnaires in Malang City. This study is based on the Theory of Planned Behavior, which explains that compliance behavior is influenced by attitudes, subjective norms, and perceived behavioral control. The analysis tool used was IBM SPSS Statistics 22. The methods used were descriptive analysis, validity testing, reliability testing, classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), multiple regression analysis, and hypothesis testing (F test, t test, coefficient of determination test, and dominance test). Sampling used a simple random sampling technique with 98 respondents drawn from individual taxpayers in Malang. The results of this study indicate that tax fairness, compliance costs, and tax rates have a positive and significant effect on individual taxpayer compliance in Malang City. Keywords: Tax Fairness, Compliance Costs, E-tax system, Tax Rates, Tax Compliance
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