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Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Published by Baca Dulu Publisher
ISSN : -     EISSN : 30483433     DOI : https://doi.org/10.70550/pelita
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Pelita : Jurnal Penelitian, Terapan dan Aplikatif is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of contemporary issues on Economics, Business, Management, Accounting and Social Sciences both academics and practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025)" : 4 Documents clear
The Effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value Muharam, Daud; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.99

Abstract

This study aims to analyze the effect of Institutional Ownership, Company Size, Leverage, and Profitability on Firm Value. The population in this study are companies listed on the IDX (Indonesia Stock Exchange) in 2018-2022. The sample of this study amounted to 19 companies with 5 years of observation, so the total sample was 95 sample data. The sampling method was carried out by using purposive sampling method. The data analysis method used in this research is multiple linear analysis. The results of this study indicate that Company Size and Leverage have an influence on firm value in companies in the Non-Cylical Consumer Sector of the processed food and beverage sub-industry listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022.
BANK SYARIAH NASIONAL VS BANK SYARIAH INDONESIA (BSI): DINAMIKA PERSAINGAN DAN KOLABORASI Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.182

Abstract

Industri perbankan syariah Indonesia tengah memasuki fase transformasi struktural dan strategis yang signifikan. Seiring dengan dorongan pemerintah dan regulator untuk memperkuat ekonomi syariah nasional, sektor perbankan syariah didorong untuk menjadi lebih kompetitif, inklusif, dan inovatif.
Transformasi Digital dan Kepatuhan Pajak: Studi Literatur tentang Dampak E-Filing pada Sistem Perpajakan Romadhona, Fatikhah; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.224

Abstract

Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
The Role of Tax Volunteers for the Nation in Enhancing Tax Compliance and Tax Literacy at KPP Pratama Jakarta Kembangan Rabbani, Riswari Asri; Harefa, Irwan; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.226

Abstract

Taxes are the main source of state revenue and play an important role in supporting national development. Therefore, improving taxpayer compliance is a major concern for the government. This study aims to evaluate the role of the Tax Volunteer Program for the Nation (Renjani) in assisting with annual tax return reporting and providing tax education to the public. The approach used is descriptive qualitative, involving direct observation of the implementation of the Tax Volunteer Program at the Kembangan Tax Office in Jakarta from February to May 2025. Volunteers consisting of accounting students from Mercu Buana University provided technical assistance to taxpayers and created educational content through social media. The results of the activities showed that volunteers successfully helped overcome various challenges in filing tax returns, such as data entry errors, system connection issues with the Tax Office, and verification challenges. On the other hand, the digital content created successfully reached the public and improved online tax literacy. The conclusion of this study is that volunteer involvement not only supports tax compliance but also helps in the application of tax accounting principles and tax planning through practical and communicative education.

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