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Fitriana Santi
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fitriana.santi@unmer.ac.id
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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 3 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2026): February 2026" : 3 Documents clear
Pengaruh intellectual capital dan profitabilitas terhadap nilai perusahaan Gadis Salzhabilla Hapsary , Davina; Rini, Wahyu Setyo; Kusumowati, Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.15902

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan profitabilitas terhadap nilai perusahaan pada perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2023. Intellectual capital diukur menggunakan Value Added Intellectual Coefficient (VAIC), meliputi Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA), sementara profitabilitas diproksikan oleh Return on Assets (ROA) dan nilai perusahaan diukur menggunakan Tobin’s Q. Penelitian ini menggunakan analisis regresi linier berganda menggunakan data 62 perusahaan yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif signifikan terhadap nilai perusahaan, sementara profitabilitas berpengaruh negative signifikan terhadap nilai perusahaan.
Kontribusi konsultan pajak meningkatkan kepatuhan wajib pajak orang pribadi Arifudin, Arifudin; Puspita, Wulan Dri
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16671

Abstract

This research seeks to determine and analyze the contribution of tax consultants to enhance the compliance levels of individual taxpayers, with a focus on those registered at the Dwi Achmad Tax Consultant Office. The study utilizes a qualitative methodology with a descriptive approach, gathering data through interviews with tax consultants. The findings reveal that individual taxpayers continue to face several challenges in meeting their tax obligations. These challenges include limited understanding of tax regulations, inefficient use of tax applications, confusion about regulatory changes, poor organization of transaction’s documents, and insufficient financial record-keeping. Such conditions elevate the risk of errors in tax reporting and payment. Therefore, the Dwi Achmad Tax Consultant plays a crucial role in providing tax education and guidance to individual taxpayers, offering consultation and assistance in resolving tax-related issues, and reducing their concerns and fears regarding tax sanctions. Tax consultants also contribute by encouraging greater tax compliance and helping optimize tax calculations and payments in accordance with applicable laws and regulations.
Analisis pengaruh kesadaran wajib pajak, sanksi pajak, dan program pemutihan pajak terhadap kepatuhan pembayaran pajak kendaraan bermotor di Kota Malang: Introduction Thensy, Velisya; Gunarso, Pujo
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16721

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanctions, and tax amnesty programs on motor vehicle tax payment compliance in Malang City. The study employs a quantitative approach using primary data collected through questionnaires from 100 respondents. Data were analyzed using multiple linear regression. The results indicate that taxpayer awareness and tax sanctions have a positive and significant effect on compliance, while the tax amnesty program has no significant effect on motor vehicle tax payment compliance.

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