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All Journal Scientium Management Review JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS
Sri Waluya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENGETAHUAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI DESA MANGUNJAYA Natrion; Heriston Sianturi; Sri Waluya; Veronica Dita
Scientium Management Review Vol. 4 No. 1 (2025): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/smr.v4i1.599

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Mangunjaya. Penelitian ini menggunakan pendekatan kuantitatif, teknik pengumpula data menggunakan data primer melalui kuesioner yang diukur dengan skala ordinal. Pengambilan sampel menggunakan teknik random sampling dengan jumlah responden sebanyak 100 responden. Metode pengolahan data adalah uji validitas, uji reabilitas, uji asumsi klasik, uji regresi linerar berganda, dan uji goodness of fit. Hasil penelitian menunjukkan variabel pengetahuan berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan, sedangkan variabel sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan. Besarnya pengaruh variabel pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan sebesar 23,7%, sedangkan sisanya 67,3% dipengaruhi oleh variabel lain di luar model penelitian.
Analisis Dampak Pajak Tangguhan, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Retail Natrion; Sri Waluya; Asrul Guc
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 12 No 1 (2026): Volume 12 Nomor 1 Tahun 2026
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v12i1.672

Abstract

ABSTRACT Financial statements can be defined as documents that present information regarding the financial condition of an entity, whether a company or organization, over a specific period. This study aims to determine the effect of deferred tax, company size, and sales growth on earnings management (an empirical study of retail companies listed on the IDX 2020–2024). The study population consisted of retail companies listed on the Indonesia Stock Exchange for the 2020-2024 period. A total of 40 companies were sampled. The sampling technique used purposive sampling. The data analysis method used multiple linear regression analysis with SPSS version 24 software. The type of data used in this study was secondary data obtained from annual reports and company sustainability reports. The results indicate that deferred tax burden has an effect on earnings management, company size has an effect on earnings management, while sales growth has no effect on earnings management
Co-Authors Asrul Guc Heriston Sianturi Natrion Veronica Dita