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All Journal Jurnal Sosial dan Teknologi Journal of Business, Accounting and Finance
Azizah, Winny Salma Nur
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice

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The Effect of Tax Socialization and the Implementation of E-Samsat on the Compliance of Motor Vehicle Taxpayers with Tax Sanctions as a Moderation Variable (Case Study on Sumedang Samsat Office Taxpayers) Krisdina, Tiana Fenny; Salsah, Silma Halimatis; Azizah, Winny Salma Nur; Syiafudin, Ahmad
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to test the hypothesis and produce empirical evidence regarding the effect of tax socialization and the application of e-samsat on the compliance of motor vehicle taxpayers with tax sanctions as a moderation variable. This study uses a quantitative approach with a sample of 100 respondents with a sampling technique, namely Simple Random Sampling. The data was analyzed using multiple linear regression analysis methods and Moderate Regression Analysis (MRA) with the help of the SPSS 29 program. The results of the study showed that the variable of tax socialization had no significant effect on taxpayer compliance (0,091>0,05). Implementation of e-samsat had a significant positive effect on taxpayer compliancae (0,001<0,05). Based on the Moderated Regression Analysis (MRA) test, the tax socialization interaction moderated by tax sanctions has a significant value of 0,504>0,05, so it is stated that tax sanctions are not able to strengthen tax socialization on taxpayer compliance. Implementation of e-samsat moderated by tax sanctions has a signifcant value of 0,391>0,05 so that it is stated that tax sanctions are not able to strengthen the relationship between the implementation of e-samsat and taxpayer compliance
Analisis Deskriptif Rasio Profitabilitas dan Solvabilitas Sebelum dan Sesudah Penerapan PSAK 116 Azizah, Winny Salma Nur; Dere, Sintikhe Ruth
Jurnal Sosial Teknologi Vol. 6 No. 1 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i1.32676

Abstract

The implementation of PSAK 116 on lease has brought changes in the presentation of the company's financial statements, especially related to the recognition of assets of use rights and lease liabilities. These changes have implications for the presentation of financial ratios used to assess company performance. This study aims to describe and compare changes in the company's financial ratios before and after the implementation of PSAK 116. This study uses a quantitative approach with a type of comparative descriptive research. The data used is secondary data obtained from the financial statements of the sample company. The analysis was carried out using descriptive statistics and a comparison of the average value of financial ratios in the period before and after the implementation of PSAK 116. The financial ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Debt to Assets Ratio (DAR), and Debt to Equity Ratio (DER). The results of the study show that there are changes in the company's profitability and solvency ratios after the implementation of PSAK 116, with a pattern of change that varies between companies. Some companies have increased ratios, while others show fluctuations or decreases in the value of ratios. The change reflects an adjustment in the presentation of the structure of assets, liabilities, and equity in the company's financial statements. This study provides an overview that changes in financial ratios after the implementation of PSAK 116 need to be understood as a consequence of changes in accounting standards. Therefore, users of financial statements are expected to be able to interpret financial ratios by considering the context of the implementation of PSAK 116.
Co-Authors Dere, Sintikhe Ruth Krisdina, Tiana Fenny Salsah, Silma Halimatis Syiafudin, Ahmad