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Fitriana Santi
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jurnal.bijak@unmer.ac.id
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Terusan Dieng Street 62-64, Malang City, East Java, 65146 Indonesia
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Kota malang,
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INDONESIA
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol 2, No 1 (2020): February 2020" : 4 Documents clear
Pelaku UMKM di Kota Malang taat pajak? Metana Hemas En Ardhabilly; Norman Duma Sitinjak
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.055 KB) | DOI: 10.26905/j.bijak.v2i1.4306

Abstract

Research on tax compliance is always important because the role of tax for the government is very large. MSME also contributes to the stability of the Indonesian economy and includes those who have tax obligations. This study examines the compliance of MSME tax payers in Malang. The findings in this study are tax awareness affects tax compliance. Keyword: knowledge, awareness, tax compliance, MSME
Pengaruh Non Performing Financing (NPF) dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Financing Deposit Ratio (FDR) di Bank Syariah Indonesia Miftakhul Jannah; Pujo Gunarso
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.321 KB) | DOI: 10.26905/j.bijak.v2i1.4303

Abstract

The purpose of this study is to determine the effect of Non Performing Financing (NPF) and Operational Expenses Operating Income (BOPO) partially and simultaneously on Financing Deposit Ratio (FDR) in Banks Syariah Indonesia, as well as knowing the most dominant variable influencing the Financing Deposit Ratio (FDR) variable at Bank Syariah Indonesia. This study uses quantitative methods with multiple linear regression analysis techniques with the help of SPSS Version 24, while the hypothesis is proven using the statistical test t (partial test) and the statistical test F (simultaneous test). The type of data used in this study is secondary data, namely the Annual Report of Bank Syariah in Indonesia which is listed on the Indonesia Stock Exchange in the period 2015-2018. The results of this study, based on the statistical test t (partial test) showed that the Non Performing Financing (NPF) variable partially had a negative or no significant effect on the FDR variable, while the Operational Expense Operating Income (BOPO) variable partially had a positive or significant effect on the variable Financing Deposit Ratio (FDR). From the results of the F statistical test (simultaneous test) explained that the NPF and BOPO variables together (simultaneously) affect the FDR variable. Based on the results of the statistical test t variable that is most dominant in influencing the dependent variable namely Financing Deposit Ratio (FDR) is the Operating Expense Operating Income (BOPO) variable because of the value of sig. of the BOPO variable is smaller than the value of sig. (0.05) which is 0.003.
Analisis faktor-faktor yang mempengaruhi perilaku minat wajib pajak orang pribadi dalam menggunakan e-Filing (Studi di Kabupaten Ende) Antonius Gunawan Ghani; Dewi Kusumowati
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i1.4304

Abstract

This study aims to examine whether perceptions of usefulness, perceptions of ease, perceptions of volunteerism, perceptions of social factors influence the behavior of the personal interests of taxpayers in the use of e-Filing in Ende Regency. Data obtained from the results of filling out the questionnaire by respondents totaling 86 individuals taxpayers who use e-Filing in Ende Regency. Questionnaire data were tested with validity, reliability, classic assumption tests, and to analyze hypotheses using multiple linear regression analysis, F test, and T test using the SPSS version 16.0 application. The results showed that the perception of usefulness and perception of social factors significantly influence the interest in e-Filing behavior. While perceptions of ease and volunteerism perceptions do not significantly influence the interest of taxpayers' behavior in using e-Filing. Keywords: perceived usefulness, perceived ease, volunteerism perception, perception of social factors,interest in the use of e-Filing.
Rasio keuangan yang mengindikasikan perusahaan mengalami financial distress pada perusahaan manufaktur BEI 2015-2018 Risal Susanto
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 2, No 1 (2020): February 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v2i1.4305

Abstract

Financial distress is an initial situation in which a company experiences financial difficulties, especially in financing the company's operations, most people only know that the company loses if it has been declared failed by the court and declared bankrupt, actually before that phase there is an indication of bankruptcy known as financial distress. This study aims to obtain empirical evidence about the effect of financial ratios namely profitability ratios, leverage, liquidity, and activities on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX), research conducted during the period 2015-2018 with a total sample of 68 Data retrieval is done by the method of selecting purposive sampling data. The data analysis technique used in this study is multiple regression analysis. By using the SPSS application version 20. The results of this study indicate that profitability ratios, leverage ratios, and activity ratios affect financial distress, whereas liquidity ratios have no effect on financial distress. Keyword: CR, DER, financial distress, ROA, TATO

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