Journal of Applied Business, Taxation and Economics Research最新文献_第9页

The Effect of Self Confidence on Job Readiness 自信对工作准备的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.89

Ristiani Ristiani, Farah Putri Wenang Lusianingrum

引用次数: 0

Optimization of Restaurant Tax Revenue in The Era of Covid-19 at The Regional Revenue Agency of Serang Regency 在新冠肺炎时代，雪朗县地区税务局的餐厅税收优化

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.91

Intan Puspanita, Mulyanah Mulyanah, Asih Machfuzhoh, Farah Juliani

{"title":"Optimization of Restaurant Tax Revenue in The Era of Covid-19 at The Regional Revenue Agency of Serang Regency","authors":"Intan Puspanita, Mulyanah Mulyanah, Asih Machfuzhoh, Farah Juliani","doi":"10.54408/jabter.v1i5.91","DOIUrl":"https://doi.org/10.54408/jabter.v1i5.91","url":null,"abstract":"This study aims to analyze the optimization of restaurant tax collection, especially during the Covid-19 Pandemic, describe the inhibiting factors for collecting restaurant taxes, and find out what efforts are made by the Serang Regency Regional Revenue Agency in optimizing restaurant tax revenues. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews, and documentation. The results of this study are the realization of the Restaurant Tax in Serang Regency is still not optimal, especially in 2020 and 2021, it has not yet reached the target, and it is even said to be very far from reaching the target. The Covid-19 pandemic limits human activities which has an impact on the decline in the economy in Indonesia. Restaurants are one of the things that have been affected by Covid-19. The enactment of the PSBB has caused restaurants to experience a decrease in visitors and even restaurants have gone out of business. This has an impact on the decline in restaurant turnover so that the amount of tax paid also decreases.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130310318","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

The Effect of Earnings Opacity on Cost of Equity with Earnings Persistence as Moderating Variable 以盈余持续性为调节变量的盈余不透明度对权益成本的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.95

Dervien Listionargo Listionargo, L. Uzliawati, I. Ismawati

{"title":"The Effect of Earnings Opacity on Cost of Equity with Earnings Persistence as Moderating Variable","authors":"Dervien Listionargo Listionargo, L. Uzliawati, I. Ismawati","doi":"10.54408/jabter.v1i5.95","DOIUrl":"https://doi.org/10.54408/jabter.v1i5.95","url":null,"abstract":"The purpose of this study was to determine the effect of earnings opacity as measured by earnings aggressiveness and earnings smoothing on the cost of equity with earnings persistence as a moderating variable. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used in this study amounted to 16 manufacturing companies using purposive sampling method based on certain criteria. This research uses associative technique with quantitative methodology. The technique used in collecting data is by using library research derived from the company's annual financial statements. The hypothesis test used is the Multiple Linear Regression Test and Moderated Regression Analysis using the SPSS 25 program. The results of this study show a significant positive effect of earnings aggressiveness on the cost of equity, earnings smoothing has a positive effect on the cost of equity but is not significant, earnings persistence is able to weaken the relationship between earnings aggressiveness and the cost of equity, and earnings persistence is not able to moderate the relationship between earnings smoothing and the cost of equity.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"546 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116229595","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

Sustainability Strategies and Stakeholders' Influence in The Palm Oil Industry 可持续发展战略和利益相关者在棕榈油行业的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-06-24 DOI: 10.54408/jabter.v1i5.94

Nurhayati Soleha

引用次数: 0

Accounts Receivable Information System at PT. Latinusa, Tbk 拉丁美洲公司的应收帐款信息系统

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.82

Tri Wahyudi, Kurniasih Dwi Astuti, Intan Putri Kinasih

引用次数: 1

The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic 新冠肺炎大流行期间万丹省绩效问责制的决定因素

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.73

Ratu Heti Suryawiati, Elvin Bastian, Windu Mulyasari

{"title":"The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic","authors":"Ratu Heti Suryawiati, Elvin Bastian, Windu Mulyasari","doi":"10.54408/jabter.v1i4.73","DOIUrl":"https://doi.org/10.54408/jabter.v1i4.73","url":null,"abstract":"This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129226451","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

Transformation Financial Services Authority in the Digitalization Era 数字化时代的金融服务管理局转型

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.75

Master Irfan Ibrahim, Dabella Yunia

引用次数: 1

The Effect of Leverage and Liquidity on Dividend Policy, Profitability as Intervening Variables 杠杆和流动性对股利政策的影响，盈利能力作为中介变量

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.76

Prayogo Pangestu, Bambang Mahmudi

引用次数: 0

Implementation of Innovation Strategy, Intellectual Capital in Efforts to Increase Financial Performance 实施创新战略，智力资本努力提高财务绩效

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.63

Renan Lintang Prakoso, L. Uzliawati, T. Lestari

{"title":"Implementation of Innovation Strategy, Intellectual Capital in Efforts to Increase Financial Performance","authors":"Renan Lintang Prakoso, L. Uzliawati, T. Lestari","doi":"10.54408/jabter.v1i4.63","DOIUrl":"https://doi.org/10.54408/jabter.v1i4.63","url":null,"abstract":"The purpose of this study is to analyse the influence of innovation strategy and intellectual capital on organizational performance in the context of developing countries. The sample consists of 41 managers of manufacturing companies in the steel industry in the province of Banten, Indonesia. Data were analysed by partial least squares–structural equation modelling. This study provides empirical evidence that the three components of intellectual capital produce a positive and significant effect on firm performance. Structural capital is the component that has the most influence on performance. It also shows a positive and significant relationship between innovation strategy and intellectual capital. Structural capital is also the component most influenced by the innovation strategy. This research uncovers limitations for the future. First, the work uses as the only source of information, consulting at the highest level of the company. Second, this study only covers manufacturing industry companies. The results may have important practical implications for stakeholders and managers and offer a vision of the influence of intellectual capital on the innovative capacity of organizations. The value of work lies in the importance of intellectual capital in a developing country like Indonesia, given the low level of knowledge in this field.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115029624","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

The Effect of Final Sanctions to Increase MSME Taxpayer Compliance in The City of Jambi 最终制裁对提高占碑市中小微企业纳税人合规性的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2022-04-30 DOI: 10.54408/jabter.v1i4.84

Edy Arisondha

引用次数: 0