cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sigit Sanjaya
Contact Email
sigitsanjaya@upiyptk.ac.id
Phone
-
Journal Mail Official
upiyptkjbe@upiyptk.ac.id
Editorial Address
Kampus Universitas Putra Indonesia YPTK Padang Jl. Raya Lubuk Begalung Padang
Location
Kota padang,
Sumatera barat
INDONESIA
Journal of Business and Economics (JBE) UPI YPTK
Published by Universitas Putra Indonesia YPTK Padang
ISSN : 25026275     EISSN : 25026275     DOI : https://doi.org/10.35134/jbeupiyptk
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Business and Economics (JBE) UPI YPTK is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including accounting, auditing, management, marketing, business, finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2019): Januari 2019" : 5 Documents clear
Pengaruh Opportunity Growth, Gender Dewan Direksi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Anthony Estevan
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.152 KB) | DOI: 10.35134/jbeupiyptk.v4i1.81

Abstract

This study aims to determine the effect of opportunity growth, gender of the board of directors, and firm size on firm value with profitability as a control variable for manufacturing companies on the Indonesia Stock Exchange in the 2015-2019 period. The sampling technique was chosen by purposive sampling. The company sample consists of 42 companies listed in manufacturing companies listed on the Indonesia Stock Exchange with a research period of 5 years, namely 2015-2019. Financial report data was obtained from the Indonesia Stock Exchange (IDX) and the company's website (www.idx.co.id). The results of this study indicate that Opportunity Growth has a significant positive effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The gender of the Board of Directors has a significant negative effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. Firm size has a significant negative effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange
Faktor Faktor Yang Mempengaruhi Struktur Modal Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Budi Febrian
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.269 KB) | DOI: 10.35134/jbeupiyptk.v4i1.82

Abstract

This study aims to determine the effect of firm size, asset structure, and profitability on capital structure (a case study on consumption manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020). The data used in this study is secondary data in the form of financial statements. The research sample was taken using the purposive sampling method and based on predetermined criteria, a sample of 26 manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2018 - 2020. The analytical method used was quantitative analysis using the Econometric Views 9 (Eviews) program application tool. 9) . The results of this study indicate that company size partially has no positive and significant effect on capital structure, and shows a probability value of 0.08 greater than 0.05 or (0.08 > 0.05), asset structure partially has no positive and significant effect. on Capital Structure, and shows a probability value of 0.00 less than 0.05 or (0.00 < 0.05).
Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Samsat Kota Padang R Rahmawati
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.52 KB) | DOI: 10.35134/jbeupiyptk.v4i1.83

Abstract

This study aims to determine taxpayer compliance in paying motorized vehicle taxes at the Padang City Samsat as an Intervening Variable: Public Awareness, Tax Sanctions, and Service Quality, the population in this study found 400 people with a sample of 400 respondents. The data was obtained by conducting a questionnaire, then processed and tested using SPSS. From the research conducted, it is known that based on the results of hypothesis testing, it shows that the test results show that awareness, sanctions and service quality have a significant effect on taxpayer compliance.
Pengaruh Thin Capitalization, Transfer Pricing Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Aditia Prayoga
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.787 KB) | DOI: 10.35134/jbeupiyptk.v4i1.85

Abstract

This study aims to determine the effect of thin capitalization, transfer pricing and capital intensity on tax avoidance. Thin capitalization, transfer pricing and capital intensity are used as independent variables and tax avoidance is used as the dependent variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data is obtained by accessing the Indonesia Stock Exchange page. The method of determining the sample in this study used the purposive sampling method so that the number of samples obtained was 62 companies. The data in this study were analyzed using panel data regression analysis technique using Eviews 9. The results showed that simultaneously thin capitalization, transfer pricing and capital intensity had a significant effect on tax avoidance. While partially thin capitalization has no significant effect on tax avoidance, transfer pricing and capital intensity have a significant effect on tax avoidance
Pengaruh Surat Ketetapan Pajak Kurang Bayar, Surat Tagihan Pajak dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak Lisa Amelia Putri
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.1 KB) | DOI: 10.35134/jbeupiyptk.v4i1.86

Abstract

This study aims to determine the effect of underpaid tax assessment letters, invoices and entrepreneurs subject to value added tax with notification as a moderating variable. The respondents of this study were 38 employees of KP2KP Dharmasraya. Underpayment tax assessment letters, tax taxes, tax invoices for value added tax receipts with notification, underpaid tax assessment letters, have a positive effect on value added tax receipts with notification as moderating variables at KP2KP Dharmasraya. While the notification letter on the receipt of value added tax, assessment of value added tax tax with a notification letter as a notification of moderating variables of negative influence on KP2KP Dharmasraya

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 7 No. 3 (2022): September 2022 Vol. 7 No. 2 (2022): Mei 2022 Vol. 7 No. 1 (2022): Januari 2022 Vol. 6 No. 3 (2021): September 2021 Vol. 6 No. 2 (2021): Mei 2021 Vol. 6 No. 1 (2021): Januari 2021 Vol. 5 No. 3 (2020): September 2020 Vol. 5 No. 2 (2020): Mei 2020 Vol. 5 No. 1 (2020): Januari 2020 Vol. 4 No. 3 (2019): September 2019 Vol. 4 No. 2 (2019): Mei 2019 Vol. 4 No. 1 (2019): Januari 2019 More Issue