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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Economics, Business, Management, Accounting And Social Sciences
Jaeng, Theresa Yuliana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Jaeng, Theresa Yuliana; Tunya, Maria Grasella; Gula, Valeria Eldyn
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The aim of this research was to evaluate the financial performance of manufacturing companies in the textile and garment sector that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 by analyzing various financial ratios such as liquidity, solvency, profitability, and activity. The study utilized secondary data and employed a quantitative research approach, focusing on 18 companies as the subjects. Data was collected through documentation methods. The findings revealed that only PT. Tifico Fiber Indonesia Tbk consistently maintained a high liquidity ratio each year, indicating a strong financial position. Both PT Buana Artha Anugerah Tbk and PT. Tifico Fiber Indonesia Tbk were noted to be solvent companies as they maintained low debt ratios throughout the years. Additionally, PT. Panasia Indo Resources Tbk demonstrated impressive profitability over the past three years. Uni-Charm Indonesia Tbk and PT Pan Brothers Tbk also performed well in terms of activity ratios, surpassing industry benchmarks.  
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan Dan Kualitas Pelayanan, Terhadap Kepatuhan Wajib Pajak Hotel (Studi Kasus Di Kabupaten Sikka, NTT): (Studi Kasus Di Kabupaten Sikka) Jaeng, Theresa Yuliana; Yadnyana, I Ketut
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1818

Abstract

Tax compliance is identical to the recognition of taxpayers in fulfilling their obligations in accordance with tax regulations. Hotel tax arrears are caused by low awareness of hotel taxpayers.  Revenue from the hotel business has quite high potential, judging from the number of hotels and inns located in Sikka Regency. The large number of hotel tax arrears that have not been paid by taxpayers results in large hotel tax arrears at the Sikka Regency Regional Revenue Office. This study aims to analyze the effect of taxpayer awareness, tax knowledge, and service quality on hotel taxpayer compliance. Data from explanatory research with a quantitative approach. The number of samples used was 42 samples with saturated sampling method. The number of respondents in this study were 84 respondents. Data collection was done by distributing questionnaires. The data analysis technique used is path analysis using Partial Least Square 3.2.8 software. The results showed that taxpayer awareness, tax knowledge, and service quality had a positive effect on hotel taxpayer compliance. The more taxpayers are aware of their obligations have a good understanding of taxes, the higher the taxpayer compliance. In addition, the better the facilities and services provided by the tax authorities, the higher the level of taxpayer compliance. Local governments, especially the Sikka Regency Regional Revenue Agency (Bapenda), can play an active role in providing socialization about taxation that can increase the understanding of taxpayers of tax regulations so as to help increase taxpayer compliance and local tax revenue of Sikka Regency.
Co-Authors Gula, Valeria Eldyn I Ketut Yadnyana Tunya, Maria Grasella