Jurnal Ilmiah Esai最新文献_第2页

Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Kondisi Keuangan, dan Kesadaran Diri Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 税收社会化、税收制裁、财务状况和纳税人自我意识对 Covid-19 大流行期间纳税人遵纪守法的影响

Jurnal Ilmiah Esai Pub Date : 2023-01-25 DOI: 10.25181/esai.v17i1.2596

Sekar Woro Wulandari, A. K. Dewi, Damayanti Damayanti

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Pengaruh Struktur Kepemilikan Perusahaan dan Profitabilitas Terhadap Manajemen Laba 企业所有权结构和盈利能力对利润管理的影响

Jurnal Ilmiah Esai Pub Date : 2023-01-25 DOI: 10.25181/esai.v17i1.2636

Maya Arieska, Nurmala Nurmala, A. K. Dewi

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Pengaruh Penerapan E-Filing, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Bandar Lampung 对曼城楠榜个人纳税人合规实施、税收制裁和税收知识的影响

Jurnal Ilmiah Esai Pub Date : 2022-07-25 DOI: 10.25181/esai.v16i2.2548

Zya Pasha Melando, Irawan Irawan, Eksa Ridwansyah

{"title":"Pengaruh Penerapan E-Filing, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Bandar Lampung","authors":"Zya Pasha Melando, Irawan Irawan, Eksa Ridwansyah","doi":"10.25181/esai.v16i2.2548","DOIUrl":"https://doi.org/10.25181/esai.v16i2.2548","url":null,"abstract":"Taxes are the main source of government & development financing. Realizing the magnitude of the tax benefits, the government implements various ways in order to maximize tax revenue through increasing taxpayer compliance by carrying out tax reforms, namely improving tax regulations and administration systems. Data obtained from the regional office of the Directorate General of Taxes in Bengkulu and Lampung shows the low compliance of individual taxpayers in the city of Bandar Lampung.This study aims to determine the effect of the application of e-filing, tax sanctions, and knowledge of taxation on individual taxpayer compliance in Bandar Lampung City. The data used are primary data obtained through the distribution of questionnaires. The sample used in this study was 100 respondents who met the sample criteria from the total population of individual taxpayers registered at the Primary Tax Service Office in Bandar Lampung City. The method of analysis in this study is multiple linear regression analysis. The results of this study indicate that (1) the application of e-filing has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City. (2) Tax sanctions have no significant effect on individual taxpayer compliance in Bandar Lampung City. (3) Knowledge of taxation has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"327 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134372858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak 分析影响逃税的因素

Jurnal Ilmiah Esai Pub Date : 2022-07-25 DOI: 10.25181/esai.v16i2.2542

R. Oktaviana, Lihan Rini Puspo Wijaya, Dian Nirmala Dewi

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Pengaruh Komite Audit, Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017-2019 审计委员会对2018 -2019年贝上市制造商逃税的影响

Jurnal Ilmiah Esai Pub Date : 2022-07-25 DOI: 10.25181/esai.v16i2.2528

Muhammad Lubara, Damayanti Damayanti, A. K. Dewi

引用次数: 0

Pengaruh kepemilikan institusional, komisaris independen, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan manufaktur di BEI 2017 - 2019 对2017年贝贝生产公司避税制度所有权、独立专员和财政补偿的影响

Jurnal Ilmiah Esai Pub Date : 2022-07-25 DOI: 10.25181/esai.v16i2.2549

M. Daniel, Eksa Ridwansyah, Arif Makhsun

{"title":"Pengaruh kepemilikan institusional, komisaris independen, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan manufaktur di BEI 2017 - 2019","authors":"M. Daniel, Eksa Ridwansyah, Arif Makhsun","doi":"10.25181/esai.v16i2.2549","DOIUrl":"https://doi.org/10.25181/esai.v16i2.2549","url":null,"abstract":"This study aims to determine the effect of institutional ownership, independent commissioners, and fiscal loss compensation. The hypothesis is H1 whether institutional ownership has an effect on tax avoidance, H2 whether independent commissioners have an effect on tax avoidance, H3 whether fiscal loss compensation has an effect on tax avoidance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Determination of the sample using the Purposive Sampling method, namely the selection with certain criteria and obtained 44 companies that meet the criteria, so the total number of samples is 123 company reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The technique used is using SPSS.V.22 test equipment and multiple linear regression test. The results of this study indicate that institutional ownership has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, fiscal loss compensation has affect on tax avoidance and institutional ownership, independent commissioners, and fiscal loss compensation collectively affect tax avoidance.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125027435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Rasio Keuangan untuk Memprediksi Financial Distress pada PT Austen Jaya di Bandar Lampung

Jurnal Ilmiah Esai Pub Date : 2022-07-25 DOI: 10.25181/esai.v16i2.2546

Irwandi Irwandi

{"title":"Analisis Rasio Keuangan untuk Memprediksi Financial Distress pada PT Austen Jaya di Bandar Lampung","authors":"Irwandi Irwandi","doi":"10.25181/esai.v16i2.2546","DOIUrl":"https://doi.org/10.25181/esai.v16i2.2546","url":null,"abstract":"The purpose of this study was to predict financial distress using financial ratio analysis at PT AUSTEN JAYA in Bandar Lampung. The ratio analysis used is the current ratio, return on assets, and leverage. The research data used was obtained directly through interviews and equipped with financial reports for four years from 2018 to 2021. The research method used is descriptive method on the results of financial ratio analysis. Based on the results of the study, it was found that returns on assets decreased continuously from 10.05% in 2018 to 9.04% in 2019, and fell again in 2020 by 6.15%, and there was a slight increase in 2021 to 6.25%. This situation describes the prediction of the occurrence of financial distress in accordance with the results of previous studies that profitability affects the prediction of financial distress. Another thing that supports is the curent ratio which continues to decline on the other hand, the leverage continues to increase. This situation shows the existence of financial difficulties indicated by the company's inability to earn profits, difficulty paying obligations, and the company's financing is increasingly dependent on outside parties. It is hoped that the company will immediately take steps to improve its finances, especially be careful with debt and secondly, do efficiency seriously.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122704612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 杠杆作用和盈利能力对印尼证券交易所上市的分业制药公司的价值影响及盈利能力

Jurnal Ilmiah Esai Pub Date : 2022-07-25 DOI: 10.25181/esai.v16i2.2543

Issomatusaada Issomatusaada, Dian Nirmala Dewi, A. K. Dewi

引用次数: 0

Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah 为小型、小型和中型企业创建基于微软存取的简单财务报表系统

Jurnal Ilmiah Esai Pub Date : 2022-01-25 DOI: 10.25181/esai.v16i1.2409

Olivia Luthfia Nabila, Endang Asliana, Eksa Ridwansyah

{"title":"Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah","authors":"Olivia Luthfia Nabila, Endang Asliana, Eksa Ridwansyah","doi":"10.25181/esai.v16i1.2409","DOIUrl":"https://doi.org/10.25181/esai.v16i1.2409","url":null,"abstract":"Micro, Small, and Medium Enterprises (UMKMs) are the largest business units in Indonesia. There are UMKMs that do not make transaction records and financial reports. This can be detrimental to business people because they do not know the details of transactions and developments in their own businesses and cannot take advantage of the usefulness of financial reports. This problem occurs because of the lack of ability to make financial reports and the absence of an effective, efficient, and affordable system. Technology is the right medium in dealing with these problems, therefore the author decided to create a simple financial reporting system based on Microsoft Access, called TEAMER. The analysis used in making TEAMER is quantitative analysis and Black Box Testing. The analysis shows that TEAMER has been running well according to the plans and orders entered. The author has succeeded in creating a system that can be used to enter business information, register accounts, and financial transactions, and can produce general journals, ledgers, and financial reports (cash flow, profit and loss, changes in capital and financial position).\u0000 ","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128281430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM 税收知识、财政和环境对UMKM纳税人的服从的影响

Jurnal Ilmiah Esai Pub Date : 2022-01-25 DOI: 10.25181/esai.v16i1.2407

Agung Riskillah, Irawan Irawan, Artie Ardhita Rachman

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