Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45

Kurniawati, Lintang; Wijayanti, Rita; Kholis, Nur

doi:10.26714/mki.11.2.2021.96-109

Cited by 2 publications

(2 citation statements)

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“…So, Ha1 is rejected. This result is not under the research results of (Kurniawati et al, 2021). However, these results are the same as the results of Gunawan and Putra (2021) study that profitability has no significant effect on ERC.…”

Section: The Effect Of Company Profitability On Accounting Conservatismsupporting

confidence: 82%

Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?

Siregar,

Puspita Sari,

Widayanti

et al. 2023

MAKSIMUM

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This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatism

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Section: The Effect Of Company Profitability On Accounting Conservatismsupporting

confidence: 82%

Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?

Siregar,

Puspita Sari,

Widayanti

et al. 2023

MAKSIMUM

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show abstract

“…The Self Assessment System cannot mediate the Quality of Fiscus Services on Taxpayer Compliance. The justification that can explain the absence of mediation or interaction between the Self-Assessment System and the Quality of Fiscus Services regarding SMEs Taxpayer Compliance is the finding in the field that SMEs Taxpayers want to be helped/guided from Calculation, Payment to Tax Reporting (Kurniawati et al, 2021;Sa'diyah & Hariyono, 2022). By establishing good quality tax services, SMEs have the awareness to carry out a self-assessment system to meet tax obligations.…”

Section: Discussionmentioning

confidence: 99%

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

Hadiwibowo,

Jufri,

Lusiyana

2023

MAKSIMUM

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SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance

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Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45

Cited by 2 publications

References 0 publications

Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?

Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

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