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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 185 Documents
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Performance Of Domestic Airlines In Kenya: The Role Of Strategic Management Practices Georgina Shiboko Ichingwa; Sarah Kamau
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.932

Abstract

The study sought to examine the effect of strategic management practices on performance of domestic airlines in Kenya. This comes at a time when the domestic airlines in Kenya have been facing tremendous challenges orchestrated by dynamics in the operating environment and disruptions in the global markets. The domestic airlines have seen a surge in customer-shun rate due to low customer satisfaction. Moreover, most of the players in domestic airlines have faced a steady decline in sales revenues and the overall market share. This raises the question on what could be the remedy to upscale organizational performance of domestic airlines. The study specifically addressed the effect of environmental scanning, strategy formulation, strategy implementation and strategy evaluation on performance of domestic airlines in Kenya. The study employed a descriptive survey approach, and targeted 129 employees drawn from 43 domestic Kenyan airlines. A questionnaire was used to collected primary data for the study, which was analysed using descriptive and inferential statistics. The findings revealed that strategic management practices (environmental scanning, strategy formulation, strategy implementation and strategy evaluation) significantly influenced performance of domestic airlines in Kenya.  It was therefore concluded that the deficiencies in performance of domestic airlines in Kenya was strongly associated with effective embrace of strategic management practices. It is recommended that for the domestic airlines to expand and continue performing in the current competitive market, the managers have a duty to integrate strategic management practices through vigorous environmental scanning, formulation of strategies that respond to market demands, effective implementation of developed strategies and evaluation of implemented strategies to ensure they align with the external operating market for enhanced performance.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, Profitabilitas, Solvabilitas dan Aktivitas terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Tahun 2019 – 2023 Puput Rustianne Febri Hadi; Diah Nurdiwaty; Sugeng
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.935

Abstract

Abstract : Plantation is a sub-sector that plays an important role in the national economy which is considered as a strength and supporter of the national economy where each company has the goal of obtaining maximum profit. The purpose of this study is to analyze the effect of company size, company age, liquidity (CR), profitability (ROE), solvency (DER), and activity (TATO) on profit growth. The population in this study were 21 plantation sub-sector companies listed on the IDX 2019 - 2023. The sampling technique used was purposive sampling which resulted in 7 company samples. The analysis techniques used were classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the study partially stated that company size, company age, liquidity (CR), profitability (ROE), solvency (DER) and activity (TATO) had an effect on profit growth. The results of the study simultaneously stated that company size, company age, liquidity (CR), profitability (ROE), solvency (DER), and activity (TATO) had an effect on profit growth. Abstrak : Perkebunan merupakan sub-sektor yang berperan penting dalam perekonomian nasional yang dinilai sebagai kekuatan dan penopang ekonomi nasional yang dimana setiap perusahaan memiliki tujuan memperoleh laba yang maksimal. Tujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER), dan aktivitas (TATO) terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah perusahaan sub sektor perkebunan yang terdaftar di BEI 2019 – 2023 yang berjumlah 21 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan 7 sampel peruahaan. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER) dan aktivitas (TATO) berpengaruh terhadap perumbuhan laba. Hasil penelitian secara simultan menyatakan bahwa ukuran perusahaan, umur perusahaan, likuiditas (CR), profitabilitas (ROE), solvabilitas (DER), dan aktivitas (TATO) berpengaruh terhadap perumbuhan laba. 
Analisis Faktor – Faktor yang Mempengaruhi Penyerapan Tenaga Kerja pada Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 Dewi Hayu Nafi’ah; Erna Puspita; Puji Astuti
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.936

Abstract

Abstract : The role of the industrial sector is aimed at strengthening the national economic structure and supporting each other between sectors, improving the national economy, absorbing labor to reduce poverty, and empowering communities which are also expected to increase per capita growth. The purpose of this study is to analyze the effect of Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) on Labor Absorption (PTK). The population in this study is the entire Industrial Sector in East Java Province in 2019 - 2023 which consists of 29 districts and 9 cities. The sampling technique used in this study is saturated sampling which produces the entire Industrial Sector in East Java Province in 2019 - 2023 which consists of 29 districts and 9 cities. The analysis techniques used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the study partially state that Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) have an effect on Labor Absorption (PTK). The results of the study simultaneously stated that Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) have an effect on Labor Absorption (PTK). Abstrak : Peranan sektor industri ditujukan untuk memperkokoh struktur ekonomi nasional dan saling mendukung antar sektor, meningkatkan perekonomian nasional, menyerap tenaga kerja guna mereduksi kemiskinan, dan pemberdayaan masyarakat yang juga diharapkan dapat meningkatkan pertumbuhan perkapita. Tujuan penelitian ini untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) terhadap Penyerapan Tenaga Kerja (PTK). Populasi dalam penelitian ini adalah seluruh Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 yang terdiri dari 29 kabupaten dan 9 kota. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu secara sampling jenuh yang menghasilkan seluruh Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 yang terdiri dari 29 kabupaten dan 9 kota. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) berpengaruh terhadap Penyerapan Tenaga Kerja (PTK). Hasil penelitian secara simultan menyatakan bahwa Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) berpengaruh terhadap Penyerapan Tenaga Kerja (PTK).
Pengaruh Current Ratio, Debt to Equity Ratio terhadap Return On Asset dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Efa Wahyuni; Inge Sui Fanny
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.938

Abstract

Abstract : Purpose: This research was conducted to determine the effect of Current Ratio and Debt to Equity Ratio on Return on Assets which is moderated by Company Size in Transportation companies listed on the Indonesia Stock Exchange Design/methodology/approach: This type of research is quantitative with a sampling technique, namely purposive sampling and using panel data regression analysis with the Eviews program. Findings: The results of this research can provide scientific proof that the research model for the Current Ratio and Debt to Equity Ratio variables on Return On Assets is moderated by Company Size so as to obtain a new view on the role of Company Size as a moderating variable on Return On Assets. Implications:.It is hoped that the practical implications will contribute to scientific thinking as reference material for future researchers and can be used as a benchmark for thinking in providing an overview of the Current Ratio, Debt to Equity Ratio and Company Size to predict Return On Assets. Originality/value: Previous research places company size as a mediating variable. However, this research tests the role of Company Size as a moderating variable with two independent variables, namely Current Ratio and Debt to Equity Ratio. Meanwhile the dependent variable is Return on Assets.  Abstrak : Tujuan: Penelitian ini dilakukan untuk mengetahui pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Asset yang dimoderasi oleh Ukuran Perusahaan pada perusahaan Transportasi yang tercatat di Bursa Efek Indonesia Desain/metodologi/pendekatan: Jenis penelitian ini adalah kuantitatif dengan Teknik pengambilan sampling, yaitu purposive sampling dan menggunakan analisis regresi data panel dengan program Eviews. Temuan: Hasil penelitian ini dapat memberikan pembuktian ilmiah bahwa model penelitian untuk variabel Current Ratio dan Debt to Equity Ratio terhadap Return on Asset yang dimoderasi Ukuran Perusahaan sehingga memperoleh pandangan baru atas peran Ukuran Perusahaan sebagai variabel moderasi terhadap Return on Asset Implikasi: Implikasi praktis diharapkan dapat kontribusi pemikiran ilmiah untuk bahan referensi bagi peneliti selanjutnya dan dapat digunakan sebagai tolak ukur pemikiran dalam memberikan gambaran tentang Current Ratio, Debt to Equity Ratio dan Ukuran Perusahaan untuk memprediksi Return on Asset Orisinalitas/nilai: Penelitian terdahulu menempatkan Ukuran Perusahaan sebagai variabel mediasi. Namun penelitian ini menguji peran Ukuran Perusahaan sebagai variabel moderasi dengan dua variabel independen yaitu Current Ratio dan Debt to Equity Ratio. Sedangkan variabel dependen yaitu Return on Asset.  
Pengaruh Perencanaan Penempatan Karyawan dan Pelatihan Pengembangan terhadap Audit Sumber Daya Manusia Umi Anggraeni; Rizal effendi; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.924

Abstract

Abstract : The purpose of this study was to determine and analyze Employee Placement Planning (X1) and Development Training (X2) both together or simultaneously or partially towards Human Resource Audit (Y) at PT PLN Indonesia Power UPDK Keramasan. The population in this study were all employees totaling 158 people, with a sample of 61 people who met the criteria, sampling using purposive sampling technique with the criteria namely Permanent Employees of PT PLN Indonesia Power UPDK Keramasan, Employees related to human resource audits, Employees involved in placement planning, Employees involved in development training, Direct superiors of employees. Analysis techniques include validity and reliability tests, normality tests, homogeneity tests, heteroscedasticity tests, multicollinearity tests, regression equation analysis and determination coefficients (R2) and hypothesis testing through f tests and t tests. The results of this study obtained the influence of Employee Placement Planning (X1) and Development Training (X2) simultaneously obtained a significant value of F of 0.000 which is smaller than a of 0.05 (0.000 <0.05) then Ho is rejected and H, is accepted, meaning there is a significant influence. At PT PLN Indonesia Power UPDK Keramasan. Employee Placement Planning (X,) obtained a significant value of t of 0.000 which is smaller than a of 0.05 (0.000 <0.05) meaning that partially there is a significant influence. While Development Training (X2) has a significant value of 0.000 which is smaller than a of 0.05 (0.000 <0.05) meaning that partially there is a significant influence. Abstrak : Tujuan penelitian ini untuk mengetahui dan menganalisis Perencanaan Penempatan Karyawan (X1) dan Pelatihan Pengembangan (X2) baik secara bersama-sama atau simultan maupun parsial terhadap Audit Sumber Daya Manusia (Y) Pada PT PLN Indonesia Power UPDK Keramasan. Populasi dalam penelitian ini yaitu seluruh pegawai yang berjunlah 158 orang, dengan sampel 61 orang yang memenuhi kriteria, sampling menggunakan teknik purposive sampling dengan kriteria yaitu Pegawai Tetap PT PLN Indonesia Power UPDK Keramasan, Pegawai yang berkaitan dengan audit sumber daya manusia, Pegawai yang terlibat dalam perencanan penempatan, Pegawai yang terlibat dalam pelatihan pengembangan, Atasan langsung pegawai. Teknik analisis meliputi uji validitas dan reliabilitas, uji normalitas, uji homogenitas, uji hateroskedisitas, uji multikolineritas, analisis persamaan regresi dan koefisien determinasi (R2) serta pengujian hipotesis melalui uji f dan uji t. Hasil penelitian ini didapat pengaruh Perencanaan Penempatan Karyawan (X1) dan Pelatihan Pengembangan (X2) secara simultan diperoleh nilai signifikan F sebesar 0,000 yang lebih kecil dari a sebesar 0,05 (0,000<0,05) maka Ho ditolak dan H, diterima, artinya ada pengaruh secara signifikan. Pada PT PLN Indonesia Power UPDK Keramasan. Perencanaan Penempatan Karyawan (X,) diperoleh nilai signifikan t sebesar 0,000 yang lebih kecil dari a sebesar 0,05 (0,000<0,05) artinya secara parsial ada pengaruh yang signifikan. Sedangkan Pelatihan Pengembangan (X2) mempunyai nilai signifikan sebesar 0,000 yang lebih kecil dari a sebesar 0,05 (0,000<0,05) artinya secara parsial ada pengaruh signifikan. 
Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Mahasiswa/I Fakultas Ekonomi dan Bisnis Universitas Tridinanti Putri Wahyuni Ramadhina; Sugiharto; Febransyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.900

Abstract

Abstract : This research aims to determine the effect of understanding tax regulation, tax sanctions, and tax socialization on motor vehicle taxpayer compliance at students of the faculty of economic and bussines Tridinanti University. This research uses a quantitative type of research with the sampling technique used is purposive sampling. The sampling technique uses the slovin formula. The sample obtained was 90 motor vehicle taxpayers registered at Palembang I,II,III, and IV. Data were collected by distributing questionnaires to motor vehicle taxpayers registered at students of the faculty of economic and bussines Tridinanti University. Data were analyzed using validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, hypothesis test, coefficient of correlations and coefficient of determination with the help of the SPSS version 25 application. The results of this research indicate that simultaneously understanding tax regulation, tax sanctions, and tax socialization influence motor vehicle taxpayer compliance at students of the faculty of economic and bussines Tridinanti University. Then partially understanding tax regulation influences motor vehicle taxpayer compliance, tax sanctions influences motor vehicle taxpayer compliance and tax socialization influences motor vehicle taxpayer compliance at at students of the faculty of economic and bussines Tridinanti University. Suggestion for future researchers can develop this research by adding the variables of tax rate, taxpayer awareness and tax service quality. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan perpajakan, sanksi pajak, dan sosialisasi pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada mahasiswa/i fakultas ekonomi dan bisnis Universitas Tridinanti. Penelitian ini menggunakan jenis penelitian kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive sampling. Teknik pengambilan sampel menggunakan rumus slovin. Sampel yang diperoleh berjumlah 90 wajib pajak kendaraan bermotor yang terdaftar di Samsat Palembang I,II,III dan IV. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada wajib pajak kendaraan bermotor pada mahasiswa/i fakultas ekonomi dan bisnis Universitas Tridinanti. Data dianalisis dengan uji validitas, uji reliabilitas, uji normalitas, uji asumsi klasik, regresi linear berganda, uji hipotesis, uji koefisien korelasi dan uji koefisien determinasi dengan bantuan aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara simultan pemahaman peraturan perpajakan, sanksi pajak, dan sosialisasi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor pada mahasiswa/i fakultas ekonomi dan bisnis Universitas Tridinanti. Kemudian secara parsial pemahaman peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor dan sosialisasi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor pada mahasiswa/i fakultas ekonomi dan bisnis Universitas Tridinanti. Saran untuk peneliti selanjutnya dapat mengembangkan penelitian ini dengan menambahkan variabel tarif pajak, kesadaran wajib pajak, dan kualitas pelayanan pajak.  
Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang Reina Widya Carissa; Sugiharto; Amanda Oktariyani
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.901

Abstract

Abstract : This study aims to find out: The Effect of Modernization of Tax Administration System and Tax Understanding both partially and simultaneously on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Tbk. Palembang Branch. This study uses quantitative data analysis techniques. The data source used in this study is primary data in the form of the distribution of questionnaire results. The population in this study is individual taxpayers in PT. Eka Sari Lorena Transport Tbk Palembang Branch has 153 employees. The sample in this study was 60 respondents selected using  the Proportionate Stratified Random Sampling method. To analyze the data, the researcher used validity test, reliability test, normality test, classical assumption test (multicollinearity test and heterokedasticity test), multiple linear regression, hypothesis test (F test and t test) and determination coefficient test (R2). The results of the multiple linear regression analysis show that Y = 2.245 + 0.602 X1 + 1.033 X2 + e, thus it can be concluded that the constant of 2.245 indicates that the compliance of individual taxpayers with PT. Eka Sari Lorena Transport Tbk Palembang Branch. The simultaneous test showed a significance value of the F test of 0.000 < 0.05, meaning that the Modernization of the Tax Administration System and Tax Understanding simultaneously had an effect and significant on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Transport Tbk Palembang Branch. Partial testing for Tax Administration System Modernization showed a significant value of 0.069 > 0.05, meaning that Tax Administration System Modernization had no partial effect on Individual Taxpayer Compliance at PT. Eka Sari Lorena Transport Tbk Palembang Branch. And for Tax Understanding, it shows a significant value of 0.000 < 0.05, meaning that Tax Understanding has a partial effect on the Compliance of Individual Taxpayers at PT. Eka Sari Lorena Transport Tbk Palembang Branch. The results of the determination coefficient (R2) test were 93.9% while the rest was influenced by other factors that were not studied in this study. Abstrak :  Penelitian ini bertujuan untuk mengetahui: Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan secara parsial dan simultan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Tbk. Cabang Palembang. Penelitian ini menggunakan teknik analisis data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa hasil penyebaran kuesioner. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang yang berjumlah 153 orang karyawan. Sampel dalam penelitian ini sebanyak 60 responden yang dipilih dengan menggunakan metode Proportionate Stratified Random Sampling. Untuk menganalisis data, peneliti menggunakan uji validitas, uji reliabilitas, uji normalitas, uji asumsi klasik (uji multikolinearitas dan uji heterokedastisitas), regresi linier berganda, uji hipotesis (uji F dan uji t) dan uji koefisien determinasi (R2). Hasil analisis regresi linier berganda menunjukkan Y = 2,245 + 0,602 X1 + 1,033 X2 + e dengan demikian dapat disimpulkan bahwa konstanta sebesar 2,245 menunjukkan bahwa kepatuhan wajib pajak orang pribadi PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Pengujian secara simultan menunjukkan nilai signifikansi uji F sebesar 0,000 < 0,05 artinya Modernisasi Sistem Administrasi Perpajakan dan Pemahaman Perpajakan secara simultan berpengaruh dan signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Pengujian secara parsial untuk Modernisasi Sistem Administrasi Perpajakan menunjukkan nilai signifikansi sebesar 0,069 > 0,05 artinya Modernisasi Sistem Administrasi Perpajakan tidak berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Dan untuk Pemahaman Perpajakan menunjukkan nilai signifikansi sebesar 0,000 < 0,05 artinya Pemahaman Perpajakan berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak Orang Pribadi pada PT. Eka Sari Lorena Transport Tbk Cabang Palembang. Hasil uji koefisien determinasi (R2) sebesar 93,9% sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Pengaruh Pajak Penghasilan, Profitabilitas, dan Tunneling Incentive TerhadapTransfer Pricing pada Perusahaan Manufaktur Periode 2019-2023 Nurul Isroq Patrirosa; Febransyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.910

Abstract

Abstract : The purpose of this study is to determine the effect of Income Tax, Profitability, and Tunneling Incentive on Transfer Pricing. This study uses a quantitative method using secondary data in the form of financial statements or annual reports of companies obtained from the official website of the Indonesia Stock Exchange (www.idx.com). The sample selection used purposive sampling method and the total samples obtained were 34 samples that fit the criteria. The data analysis method in this study uses multiple linear regression analysis with the help of SPSS 26 application. The results showed that partially the variables of Profitability and Tunneling incentive affect transfer pricing. Meanwhile, Income Tax has no effect on transfer pricing. Income Tax, Profitability and Tunneling Incentive simultaneously affect transfer pricing. Abstrak : Tujuan penelitian ini adalah untuk mengetahui pengaruh Pajak Penghasilan, Profitabilitas, dan Tunneling Incentive terhadap Transfer Pricing. Penelitian ini menggunakan metode kuantitatif menggunakan data sekunder berupa laporan keuangan atau laporan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia (www.idx.com). Pemilihan sampel menggunakan metode purposive sampling dan total sampel yang diperoleh sebanyak 34 sampel yang sesuai dengan kriteria. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa secara parsial variabel Profitabilitas dan Tunneling incentive berpengaruh terhadap transfer pricing. Sedangkan Pajak Penghasilan tidak berpengaruh terhadap transfer pricing. Pajak Penghasilan, Profitabilitas dan Tunneling Incentive secara simultan berpengaruh terhadap transfer pricing
Pengaruh Penerapan Penurunan Tarif Pajak UMKM, Pelayanan Online dan Sanksi Pajak sebagai Ukuran Kepatuhan Wajib Pajak  UMKM Alparizi; Yancik Syafitri; Rizal Effendi; Pipit Fitri Rahayu
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.913

Abstract

Abstract : This study aims to: 1. To determine the effect of the reduction in MSME tax rates, online services and tax sanctions on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang, 2. To determine the effect of the reduction in MSME tax rates on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang, 3. To determine the effect of online services on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang and 4.This study uses quantitative data analysis techniques, namely by using validity tests, reliability tests, normality tests, hypothesis testing and multiple linear regression analysis. The data source used in this study is primary data where the authors obtained data in the form of results from distributing questionnaires related to the research. The data collection technique used in this research is a questionnaire. The population in this study is the number of MSME taxpayers registered at KPP Pratama Ilir Timur Palembang in 2024. The sample in this study was the number of MSME taxpayers registered at the KPP Pratama Ilir Timur Palembang in 2024 totaling 29,935 using the slovin formula with an error rate of 10% to 100 respondents.The results of the research that have been analyzed by researchers conclude that based on the results of tests carried out between the variables of the reduction in MSME tax rates, Online Services and Tax Sanctions Affect MSME Taxpayer Compliance. It can be seen from the significance value of the F test sig. 0.001 <0.05, so in accordance with the basis for the decision in the F test it is concluded that the hypothesis is accepted or in other words, the reduction in MSME tax rates (X1), Online Services (X2) and Tax Sanctions (X3) has a significant effect on MSME taxpayer compliance (Y) at KPP Pratama Ilir Timur Palembang. Abstrak : Penelitian ini bertujuan untuk: 1. Untuk mengetahui pengaruh penurunan tarif pajak UMKM, layanan online dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang, 2. Untuk mengetahui pengaruh penurunan tarif pajak UMKM terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang, 3. Untuk mengetahui pengaruh layanan online terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang dan 4. Penelitian ini menggunakan teknik analisis data kuantitatif yaitu dengan menggunakan uji validitas, uji reliabilitas, uji normalitas, uji hipotesis dan analisis regresi linier berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dimana penulis memperoleh data berupa hasil dari penyebaran kuesioner yang berkaitan dengan penelitian. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Populasi dalam penelitian ini adalah jumlah wajib pajak UMKM yang terdaftar di KPP Pratama Ilir Timur Palembang tahun 2024. Sampel dalam penelitian ini adalah jumlah wajib pajak UMKM yang terdaftar di KPP Pratama Ilir Timur Palembang tahun 2024 sebanyak 29.935 dengan menggunakan rumus slovin dengan tingkat kesalahan 10% terhadap 100 responden. Hasil penelitian yang telah dianalisis oleh peneliti menyimpulkan bahwa berdasarkan hasil pengujian yang dilakukan antara variabel Penurunan tarif pajak UMKM, Layanan Online dan Sanksi Perpajakan Berpengaruh terhadap Kepatuhan Wajib Pajak UMKM. Hal ini dapat dilihat dari nilai signifikansi uji F sig. 0,001 < 0,05 maka sesuai dengan dasar pengambilan keputusan dalam uji F tersebut disimpulkan bahwa hipotesis diterima atau dengan kata lain Penurunan tarif pajak UMKM (X1), Layanan Online (X2) dan Sanksi Perpajakan (X3) berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM (Y) di KPP Pratama Ilir Timur Palembang.
Pengaruh Kinerja Keuangan, Reputasi Auditor dan Opini Audit terhadap Peringkat Obligasi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Jihan Permata Sari; Rizal effendi; Shelly Farida Tobing; Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.914

Abstract

Abstract : This journal aims to explain the effect of financial performance (leverage and liquidity), auditor reputation and audit opinion on bonds rating in non-finance companies that issued bonds on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data obtained from the annual reports of non-finance companies listed on the IDX during the 2021-2023 period through the website www.idx.co.id. The total population was 74 companies. The sampling method used is purposive sampling so that the sample obtained is 20 companies with total 60 data. The data analysis method used in this study is logistic regression. The results of the study simultaneously show there is significant value of >0.05, which means that leverage, liquidity, auditor reputation and audit opinion simultaneously has affected the bonds rating of non-finance companies listed on the Indonesian Stock Exchange. The results of the study partially show a No. significant value of <0.05, which means that that auditor reputation and audit opinion have positive and significant effect on the bonds of non-finance companies while leverage and liquidity has negative and significant effect on bonds rating of non-finance companies listed on the Indonesian Stock Exchange.  Abstrak : Jurnal ini bertujuan untuk menjelaskan pengaruh kinerja keuangan (leverage dan likuiditas), reputasi auditor dan opini audit terhadap kinerja keuangan pada perusahaan non-keuangan yang menerbitkan obligasi di bursa efek indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan perusahaan non-keuangan yang terdaftar di BEI selama periode 2021-2023 melalui website www.idx.co.id. Total populasi adalah 74 perusahaan, metode sampling yang digunakan adalah purposive sampling sehingga sampel yang didapatkan adalah 20 perusahaan dengan total data sebanyak 60. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian secara simultan menunjukan nilai signifikan <0,05 yang artinya leverage, likuiditas, reputasi auditor dan opini audit secara bersamaan berpengaruh terhadap peringkat obligasi pada perusahaan non-keuangan yang terdaftar di bursa efek indonesia. Hasil penelitian secara parsial menunjukan nilai signifikan < 0,05 yang artinya bahwa reputasi auditor dan opini audit berpengaruh secara positif dan signifikan terhadap peringkat obligasi sedangkan leverage dan likuiditas secara negatif dan signifikan terhadap peringkat obligasi pada perusahaan non-keuangan.  

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