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All Journal Jurnal Ilmiah Edunomika (JIE) Strategic: Journal of Management Sciences
Herlina Theodensia D. Doke
Universitas Flores
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS DAMPAK PERUBAHAN SISTEM PERPAJAKAN CORETAX TERHADAP TINGKAT PEMAHAMANAN WAJIB PAJAK DI KABUPATEN ENDE Herlina Theodensia D. Doke; Jamu, Maria Endang
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18259

Abstract

The purpose of this study is to analyze the impact of digitalization changes in tax payment and reporting, which have resulted in delays in tax payment and reporting, leading to fines or penalties for taxpayers. The changes in tax digitalization, which originally started with the e-SPT, E-Filling, and DJP Online applications, and now include Coretax, are information technology systems used by the government to manage taxes digitally. The purpose of Coretax is to improve accuracy, efficiency, and ease of tax reporting. Coretax is expected to reduce leakage and increase tax compliance. In addition, Coretax is expected to streamline the tax administration business process by improving the tax database. Coretax is also a centralized taxation application that can be accessed by taxpayers according to their respective needs. However, in some cases, the implementation of Coretax has been hampered by several factors, such as inaccurate schedules, lack of coordination between teams, and inadequate risk management. These obstacles have resulted in a lack of understanding among taxpayers regarding their tax obligations. The method used in this study was a quantitative approach with case studies. The data collection technique used was a questionnaire, with 384 respondents from various educational and occupational backgrounds. The results showed that the level of taxpayer understanding was still relatively low, which was an impact of the change in the tax payment system using Coretax
Pengaruh Leverage Dan Kebijakan Dividen Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Debi Eka Putri; Anggraini Syahputri; Herlina Theodensia D. Doke; Hermanus Reo; Liper Siregar
Strategic: Journal of Management Sciences Vol. 4 No. 1 (2024): Strategic : Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v4i1.231

Abstract

Objective. This research aims to understand how leverage and dividend policy influence the profit growth of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. Research Method. In this research, the purposive sampling method was used to select 10 companies. Data analysis techniques involve classical assumption testing, multiple linear analysis, correlation and determination coefficients, and hypothesis testing. Results. The effect of leverage on profit growth is not significant, while dividend policy has a significant effect on profit growth. Conclusion. It is advised that corporate aware to using debt more wisely and increase profit generation in order to increase profit growth.
Co-Authors Anggraini Syahputri Debi Eka Putri Hermanus Reo Liper Siregar Maria Endang Jamu