Penelitian ini bertujuan untuk mengetahui Pengaruh Perilaku Wajib Pajak, Sanksi Perpajakan, dan Self Assessment System terhadap Kepatuhan Wajib pajak Orang Pribadi. Data dari penelitian ini diperoleh dari wajib pajak yang melapor pajak pada Kantor Pelayanan Pajak Pratama di kota Makassar tahun 2018. Model analisis data yang dipergunakan dalam penelitian ini adalah analisis statistik deskriptif untuk menguji dan memberikan gambaran bagaimana pengaruh Perilaku Wajib Pajak, Sanksi Perpajakan, dan Self Assessment System terhadap Kepatuhan Wajib pajak Orang Pribadi diKantor Pelayanan Pajak Pratama Makassar. Data yang diperoleh dianalisis dengan menggunakan regresi linier berganda dan sebelumnya dilakukan uji asumsi klasik. Hasil penelitian menunjukkan bahwa Perilaku Wajib Pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Sanksi Perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi dan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi.
This research examines the financial performance as a mediating variable in analyzing the capital structure, wealth structure, and financial structure of stock prices by using trade-off theory and signaling theory. This study uses 145 secondary data in the form of bank financial reports listed on the Indonesia Stock Exchange (IDX). Model testing uses structural equation (SEM) through the SmartPLS version 3.0 programs. The results of model testing show that capital structure and financial structure can reduce financial performance, wealth structure can improve financial performance. High financial performance cannot increase stock prices. The capital structure does not lower the stock price, the wealth structure raises the stock price, and the financial structure lowers the stock price. Financial performance does not mediate the effect of capital structure, wealth structure, and financial structure on stock prices.
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