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All Journal MANDAR: Management Development and Applied Research Journal Journal of Innovation Research and Knowledge
Yokazio Sharen
Universitas Negri Padang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING Fitri Indah Mayang Sari; fikri, Muhammad Fikri Ramadhan; Agam Mei Yudha; Yokazio Sharen
Journal of Innovation Research and Knowledge Vol. 4 No. 7: Desember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i7.8893

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kualitas Pelayanan sebagai Variabel Intervening. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan cara menyebarkan kuesioner secara langsung kepada responden yaitu wajib pajak yang terdaftar pada Kantor Samsat Kota Padang. Teknik pengambilan sampel menggunakan teknik Purposive sampling dan metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS versi 25. Hasil Penelitian ini menunjukan bahwa Kesadaran Wajib Pajak berpengaruh terhadap Kualitas Pelayanan, sedangkan Sanksi Perpajakan dan Penerapan E-Samsat tidak berpengaruh terhadap Kualitas Pelayanan. Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak, sedangkan Sanksi Perpajakan dan Penerapan E-Samsat tidak berpengaruh terhadap Kepatuhan Wajib Pajak. Kualitas Pelayanan tidak berpengaruh terhadap Kepatuhan Wajib Pajak. Kesadaran Wajib Pajak, Sanksi Perpajakan dan Penerapan E-Samsat tidak berpengaruh terhadap Kepatuhan Wajib Pajak dengan Kualitas Pelayanan sebagai Variabel Intervening pada Kantor Samsat Kota Padang.
ESG, Intellectual Capital, and Firm Value: The Mediating Role of Profitability in Indonesian Banking Sharen, Yokazio; Ramadhan, Muhammad Fikri; Sari, Fitri Indah Mayang
MANDAR: Management Development and Applied Research Journal Vol 8 No 1 (2025): December Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i1.5874

Abstract

This study focuses on examining the role of profitability in explaining the relationship between Environmental, Social, Governance (ESG) and Intellectual Capital on firm value. The research was conducted on banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with a total sample of 47 companies. Data analysis was carried out using the SPSS version 23 application. The results show that ESG and Intellectual Capital have a significant effect on profitability. However, ESG does not have a significant effect on firm value, while Intellectual Capital and profitability have a significant positive effect on firm value. Furthermore, the findings indicate that profitability is able to mediate the relationship between ESG and firm value, but it cannot mediate the relationship between Intellectual Capital and firm value. These results suggest that the implementation of ESG practices contributes to enhancing firm value through improved profitability, whereas the effect of Intellectual Capital on firm value tends to occur directly without the mediating role of profitability
Co-Authors Agam Mei Yudha fikri, Muhammad Fikri Ramadhan Fitri Indah Mayang Sari Ramadhan, Muhammad Fikri Sari, Fitri Indah Mayang