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All Journal Economic Reviews Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Fransiska, Bella
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Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Peran Struktur Modal Dalam Memoderasi Profitabilitas Terhadap Nilai Perusahaan Fransiska, Bella; Susilowati, Endah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.938

Abstract

Penelitian ini memiliki fokus untuk mengetahui apakah struktur modal dapat memoderasi profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan memperoleh data sekunder yang berasal dari lapoan tahunan perusahaan. Penelitian ini menggunakan perusahaan sub sektor pertambangan yang terdaftar di BEI tahun 2019-2023. Hasil penelitian yang didapatkan menunjukkan bahwa profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan struktur modal sebagai variabel moderasi juga tidak dapat memperkuat atau memperlemah profitabilitas terhadap nilai perusahaan. Penelitian ini memiliki keterbatasan pada data perusahaan yang tidak lengkap atau tidak dapat diakses yang diperlukan dalam penelitian serta beberapa perusahaan tidak menerbitkan laporan tahunan tahun 2019
Penerapan Pajak Penghasilan Pasal 23 Terhadap Kepatuhan Wajib Pajak Fransiska, Bella; Diah Widajantie, Tituk
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.412

Abstract

Compliance with Income Tax (PPh) 23 among companies varies greatly. Some companies comply, while others still face challenges in adhering to the regulations. Factors such as a lack of understanding of the regulations, complicated administration, or the intent to evade taxes often lead to non- compliance. As much as 82.5% of the realized state revenue in the third quarter of 2019 came from taxes. Income Tax and Value Added Tax were the largest contributors to the total tax revenue collected by the government. This article aims to identify the criteria that determine whether a company can be considered compliant with its tax obligations. This study uses qualitative research with descriptive data collection and focuses on the context provided by individuals or groups involved in the study. The focus of this research explains the criteria for companies that have complied with their tax obligations. The results of this study indicate that there are several tax compliance criteria according to Law Number 6 of 1983 concerning General Provisions and Tax Procedures, including timely registration, meaning that the taxpayer or the company registers itself after meeting the requirements set by the tax authorities and then starts its business.
Co-Authors Diah Widajantie, Tituk Endah Susilowati