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KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIPENGARUHI OLEH SANKSI PAJAK, MOTIVASI DAN TINGKAT PENDIDIKAN Cut Martlita Ariestiani; Putri Arini Septya Agustin; Pramandyah Fitah Kusuma
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 2 (2024): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i2.675

Abstract

This reasearch aims to examine and analyze the effect of tax sanctions, motivation and level of education on taxpayer compliance behavior in the Pakal district of Surabaya. The unit of analysis in this study is an individual taxpayer who is domiciled in the Pakal district as many as 100 people. The sampling technique used purposive sampling. Data analysis used multiple linear regression method. The results of the study show that tax sanctions have a significant effect on taxpayer compliance. Taxpayer motivation has a significant effect on taxpayer compliance. Education level has a significant effect on taxpayer compliance. Thus, it is concluded that tax sanctions, taxpayer motivation and education level have a significant effect on individual taxpayer compliance who live in the Pakal district of Surabaya.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIPENGARUHI OLEH SANKSI PAJAK, MOTIVASI DAN TINGKAT PENDIDIKAN Cut Martlita Ariestiani; Putri Arini Septya Agustin; Pramandyah Fitah Kusuma
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 2 (2024): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i2.675

Abstract

This reasearch aims to examine and analyze the effect of tax sanctions, motivation and level of education on taxpayer compliance behavior in the Pakal district of Surabaya. The unit of analysis in this study is an individual taxpayer who is domiciled in the Pakal district as many as 100 people. The sampling technique used purposive sampling. Data analysis used multiple linear regression method. The results of the study show that tax sanctions have a significant effect on taxpayer compliance. Taxpayer motivation has a significant effect on taxpayer compliance. Education level has a significant effect on taxpayer compliance. Thus, it is concluded that tax sanctions, taxpayer motivation and education level have a significant effect on individual taxpayer compliance who live in the Pakal district of Surabaya.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DEVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2023 Putri Arini Septya Agustin; Endah Supeni Purwaningsih; Aminatuzzuhro Aminatuzzuhro
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.627

Abstract

This research aims to analyze the influence of Liquidity, Profitability, Leverage, and Dividend Policy on Stock Prices in infrastructure companies listed on the Indonesia Stock Exchange during the period of 2022-2023. This type of research uses statistics with a quantitative approach. Data collection techniques use documentation methods, namely collecting data from the financial statements of companies published through the official IDX website. The sample size in this study consists of 17 infrastructure companies listed on the IDX for the years 2022-2023. Purposive sampling is used as a sampling determination technique with specific criteria, and multiple regression analysis is employed. Data analysis is conducted using the SPSS software version 26. The results of the study show that partially, Liquidity and Dividend Policy have a significant effect on Stock Prices. In contrast, Profitability and Leverage do not have a significant effect. Simultaneously, the four independent variables significantly affect Stock Prices. This finding provides insights for investors and company management in making strategic decisions.
ANALYSIS OF THE IMPACT OF LIQUIDITY, PROFITABILITY, LEVERAGE, AND DIVIDEND POLICY ON STOCK PRICES IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2022-2023 Putri Arini Septya Agustin; Endah Supeni Purwaningsih; Aminatuzzuhro Aminatuzzuhro
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.627

Abstract

This research aims to analyze the influence of Liquidity, Profitability, Leverage, and Dividend Policy on Stock Prices in infrastructure companies listed on the Indonesia Stock Exchange during the period of 2022-2023. This type of research uses statistics with a quantitative approach. Data collection techniques use documentation methods, namely collecting data from the financial statements of companies published through the official IDX website. The sample size in this study consists of 17 infrastructure companies listed on the IDX for the years 2022-2023. Purposive sampling is used as a sampling determination technique with specific criteria, and multiple regression analysis is employed. Data analysis is conducted using the SPSS software version 26. The results of the study show that partially, Liquidity and Dividend Policy have a significant effect on Stock Prices. In contrast, Profitability and Leverage do not have a significant effect. Simultaneously, the four independent variables significantly affect Stock Prices. This finding provides insights for investors and company management in making strategic decisions.