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Contact Name
Aen Fariah
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INDONESIA
Jurnal Syntax Transformation
ISSN : 27213854     EISSN : 27212769     DOI : https://doi.org/10.36418
Syntax Transformation. Jurnal syntax Transformation adalah jurnal yang diterbitkan sebulan sekali oleh CV. Syntax Corporation Indonesia. Syntax Transformation akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial sains. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis dan komprehensif tentang isu-isu penting dan terkini atau ulasan buku-buku ilmiah.
Articles 812 Documents
The Influence of Nationalism on The Fulfillment of Tax Obligations is Moderated Knowledge of MSMES Within National Universities Agil Syahrial; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i1.911

Abstract

This study aims to determine the effect of Sense of Nationalism on the Fulfillment of Tax Obligations with Knowledge as a Moderating Variable. This study uses primary data obtained from respondents' answers to the questionnaire used in the study. The sample of this study amounted to 100 MSME actors in the National University. The sampling technique used was convenience sampling. The data analysis method used Descriptive Statistics, Data Quality Test, Classical Assumption Test, and Hypothesis Testing which consisted of Simple Regression Analysis Method, and Moderated Regression Analysis (MRA) Method, F Test, Coefficient of Determination, and T Test. The results showed that the effect of The sense of Nationalism has a positive and significant effect on the fulfillment of tax obligations. Knowledge has a significant and negative effect on the relationship between Sense of Nationalism and Fulfillment of Tax Obligations.
The Effect of Profitability and Profit Management on Corporate Income Tax Payable (Empirical Study On IDX Manufacturing Companies 2015-2020) Lestinar Fefrina; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 1 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i1.912

Abstract

This study aims to analyze Profitability and Ernings Management on Income Tax (Pph) of Agency Payable of pharmaceutical Industry companies listed on the Indonesia Stock Exchange (IDX). This research use library data collection rechniques and documentary studies, the sample in this study amounted to 11 pharmaceutical industry companies listed on the Indonesia stock Exchange (IDX) in 2015-2020, the data analysis technique used in this study is associative analysis technique. The data in this study are in the form of annual financial statements,closing price of shares,&; the number of outstanding shares listed on the Indonesia stock Exchange (IDX) website. Based on the results of the analysis, it can be seen the Profitability has no effect on Corporate Income Tax (Pph) Payable with a significant value of 0,324, while the Earnings Management Variable has no significant effevt on Corporate Income Tax (Pph) payable with a value of 0,067. From the results pf the coefficient of determination, the results is 0,031. This means that 3,1% of the Comporate Income tax (Pph) Variable payable can be explained by Profitability and Earnings Management. While the remaining 96,9% can be explained by other factors other than the independent variable used.
Systematic Literature Review of Boss Phubbing From 2013 – 2023 Irfan Hadi Yuda; Joko Suyono
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.913

Abstract

This study conducted a systematic literature review analysis to examine the growing research around the phenomenon of boss phubbing from 2013 to 2023. Boss phubbing refers to bosses doing phone snubbing, which has the potential to impact workplace dynamics and employee well-being. Through a systematic review of academic literature, this study aims to identify the main themes, article information, and content of article extraction. To provide a comprehensive review of boss phubbing, nine English-language research articles were generated between 2013 and 2023 from the Scopus database. Data were analyzed using Watase, presented by descriptive analysis and content analysis. This research contains a discussion of the theory that underlies the article so as to provide insight to understand the direction of research and its potential implications for organizational behavior and management practices. This research is also complemented by ideas for future developments in the topic, thus encouraging the need for future research to investigate more deeply whether certain manifestations of Boss Phubbing can provide positive results for individuals, teams, or organizations.
The Effect of The Student Facilitator and Explaining (SFAE) Learning Model Reporting Techniques on Writing Skills Atika Zikri; Afnita
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.914

Abstract

Indonesian is one of the main subjects in the world of education in Indonesia. Language skills in these subjects include aspects of listening, reading, listening, speaking, listening and writing. The type of research used is quantitative. This research is called quantitative because the research data is in the form of numbers and the analysis uses statistics. Quantitative research is based on the philosophy of positivism which emphasizes objective phenomena that are studied quantitatively or using numbers, statistical processing, structure, and controlled experiments, (Sukmadinata, 2010: 53). In this subchapter two things are described. First, the skill of writing news texts before using the Student Facilitator And Explaining model assisted by reporting techniques for grade VIII students of SMP Negeri 15 Padang.
The Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance With Tax Morals As a Moderation Variable Annisa Ramadhani Putri; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.915

Abstract

This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.
The Effect of Taxpayer Convenience, Taxpayer Compliance, and Understanding of Tax Regulations on The Use of M-Tax Application System Services Balqis Alhusna Izzatulislam; Muhammad Nur; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.916

Abstract

The purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application.
The Influence of Work Motivation, Work Facilities and Physical Work Environment on Employee Performance at The Jakarta City Industry and Trade Office Fadjar Arief Perdana Putra; Herry Krisnandi; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.917

Abstract

This study aims to analyze the effect of motivation, facilities and physical work on employee performance at the Jakarta City Industry and Trade Office. Types of Research Using Quantitative Techniques, Descriptive Methods and Data Analysis Methods Using Multiple Linear Regression Inferential Analysis and Using Primary Data in the form of Closed Questionnaires to 100 Respondents Assisted by Using the Statistical Product and Service Solution (SPSS) Version 23.0 program The results of the analysis in this study prove that the three variables of motivation, facilities and physical environment of work which certainly have a significant influence on the defenden variable is employee performance. From the results of this study expect the ministry to pay attention and evaluate employee performance in order to improve employee performance to be good and effective
The Effect of Profitability, Liquidity, and Company Size on Tax Planning With Transparency As A Moderation Variable in Food and Beverage Companies Listed on The IDX in 2018-2022 I Putu Arka Pradipta; Abdul Hadi Achmad; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.918

Abstract

This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.
Analysis of The Effect of Cash Turnover, Inventory Turnover, and Receivables Turnover on Profitability in Manufacturing Companies Listed on The IDX For The 2019-2021 Period Zhalma Syafitri Alkobar; Subur Karyatun; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.919

Abstract

This study aims to find out and analyze whether there is a significant effect of cash turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX for the 2019-2021 period. The data used in this study is secondary data, namely the financial reports of manufacturing companies listed on the IDX for the 2019-2021 period. The type of data in this study is quantitative using panel data. The population of this study includes 46 manufacturing companies listed on the IDX for the 2019-2021 period. The sample used is 35 samples. The data analysis used in this study is the model feasibility test method, descriptive analysis, classic assumption test, multiple regression test, and hypothesis testing with panel data using Eviews 10 software. The results showed that the cash turnover variable had no effect on profitability, inventory turnover had a positive and significant effect on profitability, and accounts receivable turnover had a positive and significant effect on profitability.
The Effect of Intangible Assets on The Financial Performance, Financial Policy and Corporate Value of LQ 45 Companies Listed on The IDX in 2018-2022 Bernadeta Longa; Riris Rotua Sitorus
Jurnal Syntax Transformation Vol 5 No 5 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i3.920

Abstract

This research was written with the aim to determine the effect of intangible assets on financial performance, financial policies, and firm value with assets size and leverage as control variables for LQ 45 companies in the period of 2018-2022. This type of research is a causal study that is based on cause and effect. The type of data used in this research is quantitative data in the form of intangible assets, assets size, leverage, financial performance, financial policies, and firm value. The data source for this research is the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, for a period of 5 years. The population in this research is LQ 45 companies listed on the IDX. The sample in this research is 18 companies multiplied. The sampling technique used in this study is non-probability sampling. The results of this research show that intangible assets have a positive effect on financial performance, financial policies, and firm value.

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