This community service activity is one of the manifestations of the Tri Dharma Perguruan Tinggi, which is to provide benefits to the community in this case to taxpayers who are domiciled at the Tax Service Office (KPP) in the working area of the Directorate General of Taxes (DJP) of North Sumatra 1. Several KPPs that were appointed partners were KPPs of Medan Timur, Medan Petisah, Binjai and Lubuk Pakam. These activities include serving taxpayers, discussing, helping to calculate, and determining the amount of income tax deposits that must be fulfilled by taxpayers along with filling and reporting their annual SPT online (e-SPT). For the Indonesian Methodist University, especially the Faculty of Economics, this activity is a role to support the Government, especially in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to better foster relationships with the surrounding community. This activity begins with a meeting to explore the needs of partners, in this case, the DGT/KPP. Then the Tax Volunteer recruitment process is carried out in the form of written tests and interviews. Next, we compiled soft skills material for Tax Volunteers, namely FE UMI students who had been trained as volunteers, and coordinated the timing of this activity.
Penelitian ini bertujuan untuk meneliti pengaruh karakteristik kebijakan hutang, kebijakan dividen, dan kebijakan modal terhadap profitabilitas. Jumlah sampel yang digunakan dalam penelitian ini adalah 75 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2018. Penelitian ini menggunakan data sekunder. Teknik sampling yang digunakan adalah purposive sampling. Data analisis dengan menggunakan model regresi tidak berpengaruh terhadap profitabilitas, kebijakan dividen berpengaruh terhadap profitabilitas, dan kebijakan modal berpengaruh terhadap profitabilitas, serta kebijakan hutang, kebijakan dividen, dan kebijakan modal secara bersama-sama berpengaruh terhadap profitabilitas.
Tujuan penelitian ini adalah untuk menguji pengaruh kebijakan hutang (DER), kebijakan investasi (TAG), Good Corporate Governance (KID) terhadap nilai perusahaan (PBV). Populasi dari penelitian ini yaitu perusahaan subsektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2019 dan teknik pengambilan sampel yaitu metode sampel jenuh.Penelitian ini menggunakan metode regresi linier berganda dengan jumlah data sampel 52. Temuan penelitian ini diketahui bahwa kebijakan investasi dan komisaris independen berpengaruh postif tetapi tidak signifikan terhadap nilai perusahaan. Kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan.Nilai koefisien determinasi sebesar 0,190.
The purpose of this study is to examine the effect of the company's fundamentals (DER and ROA), Systematic risk (beta stocks) and population growth (PP) on firms value (PBV).The sampleswas food and beverage sub-sectors listed in Indonesia StockExchange. The sampling technique is purposive sampling.
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