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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Business and Accounting Research Journal Journal of Business and Behavioural Entrepreneurship AFRE Accounting Financial Review JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Jurnal Agregasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities Journal of Information System, Applied, Management, Accounting and Research Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Pendidikan @is The Best [Accounting Information System & Information Technology Business Enterprise] Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) International Journal Of Science, Technology & Management (IJSTM) Community Empowerment JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics, Management, Business And Accounting (JEMBA) Healthy Journal International Journal of Management Science and Information Technology (IJMSIT) Study & Accounting Research International Business and Accounting Research Journal Jurnal Pengabdian Tri Bhakti Society
Sri Dewi Anggadini
Universitas Komputer Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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The Influence of The Tax System And Tax Audits On Tax Evasion By Corporate Taxpayer Hikmawati Rahim; Sri Dewi Anggadini
STAR Vol 14 No 2 (2017): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.217 KB) | DOI: 10.55916/jsar.v14i2.13

Abstract

Tax revenue is essential to u.s. national development let us and public expenditure in the country and reflected in the state budget. Therefore, the government continues to boost sources of revenue from § taxes. However, in reality there are many taxpayers who do not comply with the tax laws by tax evasion. The research method used in this thesis is verification method with the quantitative approach. The primary data collection was obtained from questionnaires and interviews. The resulting data were analysed descriptively and statistically with Structural Equation Modelling (SEM) analysis method using Partial Least Square (PLS) 2.0. The result shows that a tax system and tax auditing variable have significant negative effect on tax evasion. Kata Kunci : Tax System, Tax audits, and Tax Evasion
Factors Affecting Probitability Sri Dewi Anggadini; Dita Juliana
STAR Vol 14 No 3 (2017): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.337 KB) | DOI: 10.55916/jsar.v14i3.15

Abstract

This study empirically tested the influence of liquidity, operational costs, toprofitabilitas in mining sector companies listed in Indonesia Stock Exchange 2011-2015. The problem with mining companies is the decline in Problemsthat occur in mining companies is the decline in profitability despite liquiditydecreased, operating costs decreased.The research method that is used isdescriptive analysis method verifikatif with unit of analysis researched isfinancial report of mining sector companies listed in BEI in year 2010-2015.And the population of 23 Purposive Sampling and obtained sample researchas many as 30 financial reports from 6 companies. This research that liquidityhas a significant affecting on profitability with a negative relationship,operational costs have a significant effect on profitability with a positiverelationship with a positive relationship.Partially proϔitability dominantinfluenced by operational cost compared with liquidity. Kata Kunci : Operational Cost, Liquidity, and Profitability
Co-Authors Adeh Ratna Komala Affan Neskisyah Ramadhan Agus Nursikuwagus Aldi Hamzah Anugrah Anto Purwanto Ari Bramasto Asep Saepudin Astiani, Elva Anggita Dadang Munandar Dean Subhan Saleh Dedeng Abdul Gani Amruloh Dhaniawaty, Rani Puspita Dita Juliana Edo Rahmat Hidayat Egi Fahrana Egi Fahrana Ekawardhani, Yully Ambarsih Faez M. Hassan Fahrana, Egi Fina Afrilia Elmanda Finna Afrilia Elmanda Fitri Annisa Rachmah Fitriyanti, Dini Ginting, Yogie Rinaldy Grima, Simon Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Natasha Puspa Dewi Nawawi, Muhamad Neneng Nur Azizah Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Raeni Dwi Santy Rafa Nafisah Rini Herdiani Rio Yunanto Rizki Zulfikar Rosyad, Achmad Sadikin, Taufik Saepudin, Asep Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti, Sari Selly Rahmawati Selvia Lorena Br Ginting Sharifah Norzehan Syed Yusuf Sidik, Rangga Simon Grima Siti Kurnia Rahayu Siti Kurnia Rahayu Soegoto, Dedi Sulistiyo Sri Damayanti Sukmawati, Ira Sultan Miftahul Sulton Aulia Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Suryadi, Yerdaniati Putri Suryana, Nanang Suryanagara, Gagan Syahrul Mauluddin Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Umi Narimawati Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yadi Mulyadi Rohman Yashinta Arizona Yoki Oktorian Sukardi