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Journal Accounting International Mount Hope
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30311276     DOI : 10.61696
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Accounting International Mount Hope (JAIMO) is a peer-reviewed international journal publishing high quality, original manuscripts concerned with critical accounting and related issues. Contributions can be of a theoretical or empirical nature. Journal Accounting International Mount Hope (JAIMO) targets scholars from both academia and the professional accounting community. Papers examine emerging trends in critical accounting and fast-changing concerns faced by corporations, government and regulators from a comprehensive range of areas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 82 Documents
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PENGARUH PEMUTIHAN PAJAK, SOSIALISASI PAJAK, KUALITAS PELAYANAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN PATI Rose Wira Hadi Kesuma; Zaenal Afifi; Febra Robiyanto
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.839

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemutihan pajak, sosialisasi pajak, kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati. Sampel dalam penelitian ini dipilih melalui metode accidental sampling dengan responden berjumlah 400. Metode pengumpulan data menggunakan kuesioner. Pengujian data penelitian dilakukan dengan bantuan software SPSS versi 26. Hasil penelitian ini menunjukan bahwa pemutihan pajak, sosialisasi pajak, kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor.
PENGARUH PROFITABILITAS (ROA), KEBIJAKAN DIVIDEN (DPR), STRUKTUR MODAL (DER), DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2020-2023 Jefferson Ng, Enrico; Setiady, David; Sitorus, Jessy Safitri; Sanjaya, Ni Made Wulan Sari
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.843

Abstract

This study aims to assess the influence of profitability, dividend policy, capital structure, and company size on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The analysis was conducted using classical assumption tests (normality, multicollinearity, heteroscedasticity) and multiple linear regression, including the coefficient of determination test, the t-test for partial effects, and the F-test for simultaneous effects. The results demonstrate that ROA, DPR, DER, and firm size significantly influence firm value as measured by PBV. The simultaneous test also confirms that all four variables have a significant influence.

Page 9 of 9 | Total Record : 82

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