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Persepsi Wajib Pajak Mengenai Korupsi, Penegakan Hukum dan Sikap Rasional Terhadap Tingkat Kepatuhan Wajib Pajak Saskia Herlina; Siti Rodiah
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): September 2024
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.17887

Abstract

The purpose of this study was to investigate how taxpayers' views on corruption, law enforcement, and reasonable attitudes affect their level of compliance with tax obligations. This study used a sample of 100 taxpayers registered at KPP Pratama Pekanbaru Tampan. This research uses the accidental sampling method, which involves selecting participants based on chance and not based on certain criteria. This means that anyone who is encountered during the research is considered a suitable data source. The sample size was determined using the Slovin formula. Data were collected through the use of questionnaire techniques and analyzed using SPSS statistical software, specifically version 25. The study employed various data analysis techniques, including validity test, reliability test, classical assumption test, multiple linear regression test, t-test, and coefficient of determination. The results show that the independent variables, namely perceptions of tax corruption, law enforcement, and rational attitudes, jointly affect the dependent variable, namely taxpayer compliance.
Transaksi Derivatif Lindung Nilai (Hedging) Pada Perusahaan Manufaktur (Studi Kasus PT Japfa Comfeed Indonesia Tbk Dan PT Hanjaya Mandala Sampoerna Tbk) Alvi Nabilah; Salsabilla Ronardi; Queen Shakira Azzahra; Fitrah Maharani; Siti Rodiah
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.330

Abstract

The purpose of this study to determine the application of hedging derivative transactions in manufacturing companies in indonesia. This study uses a qualitative approach with content analysis. This study uses annual reports for 2022. The results show that PT Japfa Comfeed Indonesia Tbk and PT Hanjaya Mandala Sampoerna Tbk, two of manufacturing companies use derivative instruments for hedging. The derivative transactions is include swaps, forward contracts, and options. In addition, manufacturing companies also use derivative instruments as risk mitigation. The company is conducting a large-scale business that allows the use of derivative instruments. Large-scale companies such as manufacturing companies usually have more funds to cover costs and consider the economic benefits of using derivatives which are considered variable costs.
Co-Authors Ade Nila Oktafani Adriyanti Agustina Putri Adriyanti Agustina Putri Afrianti Kartika Putri Aftania Herlina Agum Murtaib Agustiawan Agustiawan Ahyaruddin, Muhammad Ajeng Ayun Dining Utami Alvi Nabilah Ameliya Ameliya Anjel Anjel Annisa Rahima Ramadhani Anriva, Della Hilia Atika Fitriani Azmi, Zul Bagus Suripto Bustamin Cindy Fasabillah Putri Cindy Fredicia Putri Devinda Ramdani Dian Puji Puspita Sari Dina Khairida Dwi Fionasari Eicha Febrianti Hasnah Erma Nuril Fajriah Ersha Wiriani Safitri Ertambang Nahartyo Evi Marlina Evi Marlina Evi Suryani Fadly Ardiansyah Fauziah Tiara Anggraini Febi Mulia Putri Fezi Waldeseska Aulia Fitrah Maharani Fitri Raudah Rahmah Gebby Amara Putri Sugeng Hariyanto Ghina Raudhatul Jannah Hasna Lutfi Indriani Hesti Juliani Icha Nurfadhilla Ika Ardianni Ilma Amelia Intan Diane Binangkit Intan Putri Azhari Intan Putri Azhari Irfani Kemala Fitri Isran Bidin Kharismha Fresty Linda Hatri Suriyanti Maria Yunita Tianar Br Panjaitan May Inggri Sihombing Meesy Anugrah Putri Melda Anjelia Melki Wijaya Mentari Dwi Aristi Mivtahul Janati Rahmi Fajri Muhammad Hari Setiadi Muharini Ulya Sari Mutia Afrianti Mutiara Oktaviani Putri Nadia Fathurrahmi Lawita Nadila Rahayu Nadya Berlianti Naiya Aulia Putri Nanda Shafa Salsabila Niken Nindika Sundayu Nur Rahayu Sabrina Damayanti Putra, Rudi Syaf Putri Dasti S Harahap Putri, Annie Mustika Qonita Aufa Dina Queen Shakira Azzahra Rama Gita Suci Rama Gita Suci Rani Novita Della Rara Nagita Syawalinda Ressy Agmallia Rifqi Muzakki Rintari Zonira Rizda Akira Henur Roaina Amelia Sabrina Faylesia Sahira Azzahra Salim Al’Afif Salsabilla Ronardi Sandra Audina Sarifah Aini Hasibuan Saskia Herlina Septiana Srinandini Siti Samsiah Supriadi Suriyanti, Linda Hetri Syaharani Mutia Sinulingga Tri Rahayu Ramadani Ulviana Agustina Vinni Qisthi Arini Windi Julianti Wira Ramashar Wira Ramashar Wira Satria Yashinta Khairani Yolanda Arsita Putri Yolanda Citra Yovanna nabila Azzahra Yustin Giftiani Zul Asmi Zul Azmi