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Tengku Eka Susilawaty
universitas potensi utama
Economics, Econometrics & Finance Other

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The Growth and Impact of e-Filing in Indonesia Nurul Izzah Lubis; Tengku Eka Susilawaty; Benny Lyanto
ACCUMULATED JOURNAL Vol 4 No 2 (2022): ACCUMULATED JOURNAL (JULI 2022 )
Publisher : LPPM Univ Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/accj.4.2.2022.186-198

Abstract

e-Filing is an application provided by the Directorate General of Taxes to facilitate taxpayers in reporting their Annual SPT and as a support to increase state revenue from tax sector. This study aims to find out how the growth and impact of e-Filing in Indonesia over a period of 7 years, namely 2014 to 2020 and what things the government should do in order to maintain or increase the use of e-Filing as a means of receiving tax in Indonesia. This type of descriptive research is carried out with a desk study approach where both types of qualitative and quantitative data are used and taken from trusted secondary data sources. The conclusion of this research is the average percentage of e-Filing users compared to the number of registered taxpayers who are required to SPT for a period of 7 years is only 39% and that the growth of e-Filing users is indicated to decline from 2017 to 2020. In order to maintain or increase the use of e-Filing in Indonesia, government must continue to improve the quality of e-Filing in terms of ease of access, trust, environmental interaction functions, reliability, display of information content, support for users, and responsiveness to feedback, continuing socialization and counseling activities, accelerate the mandatory use of e-Filing in reporting SPT and focus on the growth of compliance ratio of each taxpayers division.
ANALISIS KOMPARATIF KINERJA KEUANGAN BERBASIS TINGKAT STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Eka Purnama Sari; Nurul Izzah Lubis; Citra Windy Lubis; Tengku Eka Susilawaty; Fifi Virgantria Bong; Kiki i Awalia
ACCUMULATED JOURNAL Vol 3 No 2 (2021): ACCUMULATED JOURNAL (JULI 2021 )
Publisher : LPPM Univ Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/accj.3.2.2021.162-172

Abstract

Tujuan dari penelitian ini adalah agar dapat mengetahui perbandingan antara kinerja keuangan perusahaan yang dilihat dari struktur modal di Perusahaan Pertambangan Sub Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan beberapa kriteria. Populasi sebanyak 25 perusahaan dan sampel yang digunakan hanya sebanyak 20 perusahaan sesuai dengan kriteria yang telah ditentukan. Dalam penelitian ini analsis yang digunakan adalah metode uji independent t test. Hasil dari uji ini menunjukkan bahwa perusahaan yang memiliki high leverage dan liw leverage yang menggunakan tolak ukur Return On Equity 9ROE), Total Asset Turnover (TATO) tidak adanya perbadaan yang signifikan. Namun untuk tolak ukur Current Ratio menunjukkan hasil berbeda untuk perusahaan yang high leverage dan low leverage. Maka dari itu perusahaan dianjurkan untuk meningkatkan kembali kinerja keuangan untuk memperoleh hasil yang lebih baik dan optimal.
Co-Authors Benny Lyanto Citra Windy Lubis Eka Purnama Sari Fifi Virgantria Bong Kiki i Awalia Nurul Izzah Lubis Nurul Izzah Lubis