Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu
Gustati, Gustati
Politeknik Negeri Padang
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Analysis of the Relationship between Individual Taxpayer Compliance Viewed from Type of Work, Income Level, and Tax Digitalization Ningsih, Triana Zara; Handayani Z, Desi; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29177

Abstract

This study aims to look at the relationship between the type of job, income level, and tax digitization with individual taxpayer compliance. This study is a quantitative research that uses questionnaires as data collection instruments. The population in this study is individual taxpayers registered with several KPPs in Indonesia with a total of 162 respondents. The data were analyzed using the chi square test and contingency coefficient supported by frequency and crosstab. The results of this study prove that there is a positive and significant correlation between the type of work, namely employees and self-employed, and taxpayer compliance. In addition, there is a positive and significant correlation between income levels, both income less than PTKP and income more than PTKP, and taxpayer compliance. A positive and significant correlation was also found between the perception of tax digitization and taxpayer compliance. It is hoped that this study can provide insight into the factors that affect the compliance of individual taxpayers and produce recommendations for tax institutions to improve policies through the type of work, income level, and utilization of digitalization.
The Influence of Financial Ratios, GCG, and Sales Growth on Financial Distress Salsa Bila, Ghina; Putra Ananto, Rangga; Gustati, Gustati
Jurnal Riset Akuntansi Terpadu Vol 17, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i2.29708

Abstract

The purpose of this study is to investigate how financial distress is impacted by profitability, leverage, institutional ownership, the board of directors, the audit committee, the independent board of commissioners, and sales growth. Secondary data from the 2021–2023 financial statements of companies in the energy and basic material sectors listed on the Indonesia Stock Exchange were used in this study. Purposive sampling was the method utilized, and 72 data were collected based on the study's criteria. Multiple linear regression analysis is done with the SPSS (Statistical Product and Service Solution) version 25 program. Z-SCORE serves as a proxy for the dependent variable financial distress, and the Kolmogorov-Smirnov test, which employs a single sample, demonstrates that it is normally distributed. The study's findings suggest that financial difficulty is influenced by a number of factors, including audit committees, independent boards of commissioners, sales growth, leverage (debt to equity ratio), and profitability (return on assets). Financial distress is unaffected by the board of directors or institutional ownership. Financial distress is simultaneously influenced by sales growth, profitability, leverage, institutional ownership, the board of directors, the audit committee, and the independent board of commissioners.
Co-Authors Handayani Z, Desi Ningsih, Triana Zara Putra Ananto, Rangga Salsa Bila, Ghina