This study is aimed at inding factors affecting the owner of Micro Small Medium Enterprises (SMEs) in reporting tax obligation in Jambi. The research method was quantitative research. Data were collected through questionnaire and document and analyzed quantitatively; descriptive analysis, validity and reliability tests, multi linear regression analysis, T test, F Test, and coef icient of determination analysis. The research inding indicates the level of understanding, allegiance, and the irmness of tax sanction in luence signi icantly toward reporting tax obligation. It can be seen from the result f test where F hitung 11,196 > F tabel 3,09 with 0,0000 signi icance level, and the determination coef icient value is 0,236. It means 23,6% of the level of understanding, allegiance, and the irmness of tax sanction toward reporting tax obligation, while 76,4% is in luenced by other factors. Speci ically it can be elaborated as follows: (1) the understanding level gains T hitung 2,156 is higher than T tabel 1,984 (T hitung >T tabel ), with 0,034 signi icance value. (2) the allegiance level gets T hitung 2,014 is higher than T tabel 1,984 (T hitung >T tabel ) with 0,047 signi icance value, (3) the irmness of tax sanction receives T hitung 2,156 is higher than T tabel 1,984 (T hitung >T tabe l), with 0,034 signi icance value.Keywords: the understanding level, allegiance level, the irmness of tax sanction level, SMEs, and tax Abstrak: Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemilik Usaha Mikro Kecil Menengah (UMKM) dalam pelaporan kewajiban perpajakan di Kota Jambi. Metode penelitian ini adalah penelitian kuantitatif. Pengumpulan data yang dilakukan dengan menyebarkan angket (kuesioner) dan dokumentasi. Sampel dalam penelitian ini berjumlah 100 orang. Analisis data yang digunakan dalam penelitian ini yaitu analisis deskriftif, uji validitas, uji relibilitas, analisis regresi linear berganda, uji T, uji F, dan analisis koe isien determinasi. Penelitian dilakukan dengan persamaan regresi linier berganda untuk tingkat pemahaman, tingkat kepatuhan, dan ketegasan sanksi perpajakan terhadap pelaporan kewajiban perpajakan adalah Y= 5,706 + 2,156 X 1 + 2,014 X 2 + 2,659 X 3 + e. Pengaruh tingkat pemahaman berpengaruh signi ikan terhadap pelaporan kewajiban perpajakan karena t hitung > t tabel atau 2,156 > 1,984 dan nilai signi ikasi 0,034
This study aims to determine how the variables influence the quality of human resources, accounting information systems, organizational commitment to the implementation of accrual-based government accounting standards partially or simultaneously. This research was conducted using quantitative methods. The population that became the unit of analysis in this study were 19 Departments of Regional Apparatus Organizations in Jambi City. The sampling method is purposive sampling technique with the number of respondents as many as 76 people. The type of data in this study is primary data. Data collection was carried out using a questionnaire instrument. Measurement using a Likert scale. Analysis of research data using multiple linear regression analysis using SPSS version 22 program. The results of this study indicate that the quality of human resources and
This study aims to determine the effect of Profitability (ROI), Liquidity ((CR), and Solvency (Debt To Asset Ratio) on the disclosure of Islamic Social Reporting (ISR) with company size as a mediating variable in companies listed in the Jakarta Islamic Index (JII). ) period 2018-2020. The population of this study includes all companies registered with JII. The sample was taken by purposive sampling method with certain criteria, during the research period. The data analysis method used in this study was carried out using PLS (Partial Least Square) and data processed using the Smart PLS 3.3.9 program. PLS in this study aims to test the predictive relationship between constructs by seeing whether there is an influence or relationship between research constructs. The results of this study indicate that: (1) Liquidity (CR) has a significant effect on ISR ( 2) the CR variable on Company Size does not have a significant effect on the size of the company company ran (3) DAR variable on ISR has no significant effect on ISR (4) DAR variable on firm size has no significant effect on firm size (5) ROI variable on ISR has a significant effect on ISR (6) ROI variable on firm size has no significant effect on firm size (7) Mediation variable on firm size on ISR has no significant effect on ISR. Keywords: Profitabilitas, Likuiditas, Solvabilitas, ISR, Company Size, Mediating Variabel
This research aims to test intellectual capital improvingthe profitability of Islamic banking in Indonesia from 2015 to 2019. The dependent variable in the study was the profitability of Islamic banking, consisting of Return on Asset (ROA). In contrast, the independent variable in the study was Intellectual Capital (VAIC), consisting ofValueAdded Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). This research emphasizes the importance of intellectual capital disclosure in financial statements to improve financial performance. The data used is Islamic bank data registered with the Financial Services Authorityfrom 2015to 2019. Intellectual Capital's measurement model uses Pulic Models, namely VAIC, VACA, STVA, and VAHU. Data is analyzed descriptively quantitatively with multiple linear regression analysis tools. The results showed thatVACA and STVA positively affect ROA in Islamic banks in Indonesia, and VAIC and VAHU have a significant adverse effect on ROA in Indonesia.
Agar seorang investor mendapatkan sebuah pengembalian (return) investasi saham yang tinggi, ada beberapa pendekatan yang dapat digunakan oleh seorang investor salah satunya adalah analisis teknikal.Dalam menggunakan pendekatan analisis teknikal para investor dapat menggunakan berbagai macam indikator yang memiliki keunggulannya masing-masing untuk memperoleh sebuah return. Penelitian ini bertujuan untuk melihat kefektifan dari beberapa indikator teknikal yaitu, Moving Avarage, Relative Strangth Index (RSI), dan Bollinger Bands. Dari perbandingan return indikator Moving Avarage, RSI, dan Bollinger Bands. dapat dilihat bahwa indikator Bollinger Bands memiliki hasil yang lebih optimal dibandingkan dengan indikator Moving Average dan RSI. Selain itu, Indikator Bollinger Bands terbukti optimal dalam penggunaannya untuk melihat sinyal transaksi. untuk hasil yang diberikan indikator teknikal lebih tinggi dibandingkan dengan indikator moving average dan RSI, khususnya pada saham-saham yang memiliki tingkat range dan volatilitas yang cukup banyak.sehingga pada penggunaanya indikator ini dapat menentukan adanya batas atas dan batas bawah yang cukup baik agar tidak terjadi pembelian saham dengan harga yang terlalu tinggi atau penjualan saham pada harga yang terlalu rendah.
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