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All Journal Monex: Journal of Accounting Research West Science Business and Management
Ibrahim, Faldi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Firm Growth, Investment Opportunity Set, Struktur Aset dan Ukuran Perusahaan terhadap Kebijakan Hutang Ibrahim, Faldi; Hadiwibowo, Imam; Azis, Muhammad taufik
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.5869

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pertumbuhan perusahaan, investment opportunity set, struktur aset, dan ukuran perusahan terhadap kebijakan hutang pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia antara tahun 2019 dan 2022. Sampel penelitian ini berjumlah 43 perusahaan, diperoleh melalui penggunaan teknik pengumpulan data purposive sampling. Hasil penelitian ini menunjukkan bahwa Firm Growth tidak ada pengaruh terhadap kebijakan hutang, Investment Opportunity Set tidak berpengaruh terhadap kebijakan hutang, Struktur Aset tidak berpengaruh terhadap kebijakan hutang,Ukuran Perusahaan berpengaruh terhadap kebijakan hutang. Sementara itu secara simultan Firm Growth, Investment Opportunity Set, Struktur Aset dan Ukuran Perusahaan memiliki pengaruh terhadap Kebijakan Hutang.Kata kunci: Firm Growth, Investment Opportunity Set, Struktur Aset, Ukuran Perusahaan, Kebijakan Hutang.
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation Hadiwibowo, Imam; Jufri, Ali; Alyaa Herdina, Trizka; Ibrahim, Faldi
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.498

Abstract

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance
Co-Authors Alyaa Herdina, Trizka Azis, Muhammad Taufik Hadiwibowo, Imam Jufri, Ali