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PENGARUH ROA DAN NPM TERHADAP RETURN SAHAM Nida Putri Rahmayanti; Imawati Yousida; Susmita Dian Indiraswari
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.512

Abstract

This research aims to examine the effect of return on assets (ROA), net profit margin (NPM) on stock returns listed in food and beverage companies listed on the IDX for the 2018-2021 period. The statistical tool used in this research is Eviews version 12. The research results show that ROA has an effect on stock returns, and NPM has no effect on stock returns.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Nida Putri Rahmayanti; Imawati Yousida; Susmita Dian Indiraswari
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.587

Abstract

This study aims to examine the effect of understanding tax regulations and the implementation of E-Filling on taxpayer compliance. This study uses a quantitative method with primary data, statistical tools using SPSS version 26. The sample in the study amounted to 149 respondents. The results of the study indicate that understanding tax regulations has a partial effect on taxpayer compliance and the implementation of the E-Filling system has a partial effect on taxpayer compliance. This means that taxpayer compliance is greatly influenced by understanding tax regulations. Because with taxpayers understanding tax regulations, taxpayers will understand their rights and obligations as taxpayers. And with the existence of a technology system using E-Filling, it will make it easier for taxpayers to carry out their tax obligations