Ekuitas Jurnal Ekonomi dan Keuangan最新文献_第5页

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN GREEN PRODUCT 影响绿色产品购买决策的因素

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-06-30 DOI: 10.24034/j25485024.y2022.v6.i2.5139

Rina Wulandari, Miswanto Miswanto

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN GREEN PRODUCT","authors":"Rina Wulandari, Miswanto Miswanto","doi":"10.24034/j25485024.y2022.v6.i2.5139","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i2.5139","url":null,"abstract":"Tujuan penelitian ini menguji pengaruh green poduct knowledge pada keputusan pembelian green product dengan green trust sebagai variabel mediasi. Tujuan penelitian ini juga menguji pengaruh moderasi perceived price pada hubungan antara green trust dengan keputusan pembelian green product. Penelitian ini merupakan penelitian explanatory research yang bertujuan untuk menguji dan menjelaskan hubungan kausal antara variabel penelitian melalui pengujian hipotesis. Pendekatan yang dilakukan pada penelitian ini adalah pendekatan penelitian kuantitatif. Data yang digunakan berupa data primer. Metode purposive sampling digunakan sebagai teknik penentuan sampel. Proses mendapatkan data dilaksanakan dengan cara survei yang berbentuk kuesioner. Pada penelitian ini, peneliti menggunakan 192 responden yang merupakan konsumen The Body Shop. Penelitian ini memakai structural equation modeling (SEM) untuk menguji hipotesis. Temuan penelitian ini sebagai berikut. Green product knowledge dan green trust memiliki pengaruh positif pada keputusan pembelian green product. Selain itu, green trust mampu memediasi hubungan antara green product knowledge dan keputusan pembelian green product. Terakhir, perceived price mampu memoderasi pengaruh antara green trust dan keputusan pembelian green product.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74228010","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

PEMENUHAN TANGGUNGJAWAB EKONOMIK-SOSIO-EKOLOGI:BENARKAH MEMICU KEBERLANJUTAN KINERJA KEUANGAN? 社会生态责任的满足:经济可持续性是否令人满意?

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-06-30 DOI: 10.24034/j25485024.y2022.v6.i2.5274

Akhmad Riduwan, Andajani Andajani

{"title":"PEMENUHAN TANGGUNGJAWAB EKONOMIK-SOSIO-EKOLOGI:BENARKAH MEMICU KEBERLANJUTAN KINERJA KEUANGAN?","authors":"Akhmad Riduwan, Andajani Andajani","doi":"10.24034/j25485024.y2022.v6.i2.5274","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i2.5274","url":null,"abstract":"This study aims to obtain evidence whether the fulfillment of economic-socio-ecological responsibilities is a determinant that can drives financial performance sustainability. Fulfillment of economic-socio-ecological responsibilities is proxied by the disclosure index of economic responsibility, environmental responsibility, and social responsibility based on General Reporting Initiative (GRI) standards; while the financial performance sustainability is proxied by earnings persistence. This study sampled 69 Indonesian public companies that are included in five industrial sectors, with an observation period of 10 years. Multiple univariate regression models are applied to test each hypotheses. The results of this study show that the fulfillment of economic-socio-ecological responsibilities drive corporates financial performance sustainability. The results of this study open implications for business practices. First, fulfilling the economic-socio-ecological responsibilities is important for companies to obtain stakeholder legitimacy and support. Second, fulfilling economic-socio-ecological responsibilities is important to be disclosed to the public so that stakeholders can assess the risks and prospects of the company based on social and environmental factors.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"7 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88608849","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

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI 影响消费品行业利润停留的因素

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-04-30 DOI: 10.24034/j25485024.y2022.v6.i1.4911

Farihatul Ula Riskiya, Laely Aghe Africa

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI","authors":"Farihatul Ula Riskiya, Laely Aghe Africa","doi":"10.24034/j25485024.y2022.v6.i1.4911","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i1.4911","url":null,"abstract":"Investors keep investing in the company with the aim of seeing how far the company's ability to generate profits. The company is said to be good if able to achieve the desired profit target. Profit is an indicator of the company in attracting investors to invest. This research aims to prove empirically about the effect of accrual reliability, cash flow operations, sales volatility, and firm size on earnings persistence. This research was conducted at manufacturing companies in the goods industry sector consumption listed on the Indonesia Stock Exchange in 2015-2018. Method determination of the sample in this study using purposive sampling criteria for manufacturing companies using the currency Rp not experiencing a loss, the company is consistently listed that listed on the Indonesia Stock Exchange for the period 2015-2018 in order to obtain a sample as many as 112 companies. The analysis technique used in this study namely multiple linear regression analysis. Based on the research results, it is known that the reliability of accruals and operating cash flows has a positive effect on earnings persistence. Sales volatility and firm size have no effect on earnings persistence.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83093506","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

DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII)

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-04-30 DOI: 10.24034/j25485024.y2022.v6.i1.5001

Y. W. Prihatiningtias, Elok Riskika Putri, Nurkholis Nurkholis, W. Ekowati

{"title":"DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII)","authors":"Y. W. Prihatiningtias, Elok Riskika Putri, Nurkholis Nurkholis, W. Ekowati","doi":"10.24034/j25485024.y2022.v6.i1.5001","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i1.5001","url":null,"abstract":"This study empirically analyzes the factors affecting Islamic Social Reporting (ISR), including profitability, liquidity, industry type, board of commissioner size, and company size. ISR, based on its category, is measured using ISR Index assessed from the companies’ annual report. The populations are all companies listed in Jakarta Islamic Index (JII) in 2017-2019. The samples include 17 companies selected through purposive sampling method, and are analyzed by multiple regression method. The results of this study indicate that the type of industry and company size have a significant effect on ISR; whilst, the profitability, liquidity, and board of commissioner size have no significant effect on ISR because manufacturing industry tends to be wider in disclosing its social responsibility reports, and this is also the case with large companies. This may be because the larger the size of the company, the larger the stakeholder community that must be served. Furthermore, profitability, liquidity, and the size of the board of commissioners have no significant effect on ISR because the company's orientation may be purely on profit or other financial aspects and the quality of ISR is not determined mainly by the quantity of the board of commissioners but may be caused by the quality or diversity of its members.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76967780","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: 1

HAPPINESS AND ECONOMIC CHOICE 幸福与经济选择

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-03-30 DOI: 10.24034/j25485024.y2022.v6.i1.4844

Maria Kontesa, J. C. Wong, R. Brahmana, Sisca Contesa

{"title":"HAPPINESS AND ECONOMIC CHOICE","authors":"Maria Kontesa, J. C. Wong, R. Brahmana, Sisca Contesa","doi":"10.24034/j25485024.y2022.v6.i1.4844","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i1.4844","url":null,"abstract":"Penelitian ini mencoba menjawab pertanyaan ini secara empiris: Apakah kebahagiaan memengaruhi pilihan ekonomi? Penelitian ini menggunakan pengukuran kebahagiaan yang terbarukan dan mengujinya kepada 416 responden. Ukuran kebahagiaan dipenelitian ini menggunakan Oxford Happiness Scale dan diestimasi terhadap pilihan ekonomi. Pengukuran kebahagian ini berkorelasi dengan keyakinan positif tentang kondisi ekonomi masa depan dan dengan uji psikometrik kebahagiaan. Dengan menggunakan orang dewasa Malaysia sebagai sampel, temuan kami menunjukkan bahwa jika seseorang bahagia, mereka akan cenderung membuat keputusan yang baik pada pilihan ekonomi mereka. Dalam hasil yang lebih detail, kami juga mengestimasi efek kebahagiaan pada keputusan investasi, keputusan keuangan, preferensi risiko, dan toleransi risiko. Sebagai uji keandalan, kami juga menggunakan regresi instrumental yang dimana variabel cuaca adalah variabel instrumentalnya. Kesimpulan tetap sama. Ini juga berarti bahwa memiliki pilihan ekonomi yang bijak tidak membuktikan bahwa keputusan bergantung pada pemikiran rasional. Hasil temuan ini sangat penting karena memberikan panduan bagi pembuat kebijakan ketika mereka mengembangkan analisis kebijakan antara lain mengenai kebijakan pajak dan kebijakan pensiun.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"98 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80994553","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

SINERGI INOVASI, MODAL BUDAYA DAN PARTISIPASI MASYARAKAT DALAM MENCIPTAKAN KESEJAHTERAAN UMKM 创新、文化资本和公民参与创造UMKM福利的协同效应

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-03-30 DOI: 10.24034/j25485024.y2022.v6.i1.5079

Made Setini, I. Sara, I. G. L. P. Tantra

{"title":"SINERGI INOVASI, MODAL BUDAYA DAN PARTISIPASI MASYARAKAT DALAM MENCIPTAKAN KESEJAHTERAAN UMKM","authors":"Made Setini, I. Sara, I. G. L. P. Tantra","doi":"10.24034/j25485024.y2022.v6.i1.5079","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i1.5079","url":null,"abstract":"The happiness level of MSME actors determines the regional economy. Small business innovation is the driving force behind MSMEs' happiness and business continuity. Business units classified as micro, small and medium enterprises (MSMEs) are the locomotives of the regional and national economies. This study aimed to analyze the influence of cultural capital and community involvement on the well-being of MSMEs either directly or through MSME innovation. This study was conducted on MSME agents. Data was collected through questionnaires from 350 MSME agents and 150 MSME agents, and data analysis was performed using the SEM PLS. The study results indicate that cultural capital and community involvement have a positive and significant impact on the innovations undertaken by MSMEs. The cultural capital and innovation of MSMEs have a positive and significant effect on the happiness of MSMEs. In contrast, the role of community participation has an insignificant effect on the happiness of MSMEs. MSME innovation controls the impact of cultural capital on MSME welfare with partial mediation, and MSME innovation controls the impact of public engagement on MSME welfare with complete mediation.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78780133","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

DETERMINAN PENGAMBILAN KEPUTUSAN INVESTASI BERDASARKAN NORMA SUBJEKTIF, KONTROL PERILAKU, DAN PERILAKU HEURISTIK 基于主观规范、行为控制和启发行为的投资决策

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-01-30 DOI: 10.24034/j25485024.y2022.v6.i1.5163

Rosadi Wirawan, Titik Mildawati, Bambang Suryono

{"title":"DETERMINAN PENGAMBILAN KEPUTUSAN INVESTASI BERDASARKAN NORMA SUBJEKTIF, KONTROL PERILAKU, DAN PERILAKU HEURISTIK","authors":"Rosadi Wirawan, Titik Mildawati, Bambang Suryono","doi":"10.24034/j25485024.y2022.v6.i1.5163","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i1.5163","url":null,"abstract":"This study aims to obtain empirical evidence of the influence of Subjective Norms, Behavioral Control, and Heuristic Behavior on Investment Decisions. We used 54 respondents of individual investors who are just learning and or have already transacted on the Indonesia Stock Exchange (BEI) as a sample. By using multiple regression analysis, we found that the subjective norm has an effect on investment decisions. This means that the higher the influence of individual external environmental pressures, namely observers, friends, mass media, and investment management, the greater the individual's ability to make investment decisions. Behavioral Control has an effect on Investment Decisions. This means an understanding of the simplicity or complexity of taking action based on past experience and the obstacles that may be faced when taking action, affecting individuals in making investments. Heuristic behavior affects investment decision making. This means that the level of confidence and experience possessed by individuals and other known people will influence individuals in making accurate investments.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74031815","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: 3

PEMILIHAN VENDOR JASA KEAMANAN DENGAN PENDEKATAN ANALYTICAL HIERARCHY PROCESS

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2021-12-31 DOI: 10.24034/j25485024.y2022.v6.i1.4632

Fandi Ahmad

{"title":"PEMILIHAN VENDOR JASA KEAMANAN DENGAN PENDEKATAN ANALYTICAL HIERARCHY PROCESS","authors":"Fandi Ahmad","doi":"10.24034/j25485024.y2022.v6.i1.4632","DOIUrl":"https://doi.org/10.24034/j25485024.y2022.v6.i1.4632","url":null,"abstract":"If an organization makes a wrong decision, it is certain that it can result in losses with a domino effect, especially in a depressed economic condition like today, for that decision selection must optimize the benefits of every possibility and minimize the losses that will be incurred. The purpose of this study is to assist in decision making and find out which vendor is best through a descriptive qualitative research approach with a focus on selecting security service vendors that will be used as a reference, the data in this study were obtained from the method of observation, interviews, and literature study to then be processed using the Analytical Hierarchy Process (AHP) approach by utilizing expert choice software in the hope of finding options that match the required criteria. From the research results it is known that there are four factors that are used as references in decision making, namely administrative, price, technical and qualification factors, with the alternative choice, namely PT. Handaru, PT. ABDI and PT. Wake up, after processing the data it is known that the best choice fell to PT. Handaru with a vector eigen value of 0.508 with an overall incostintency value of 0.02.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83138237","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

WORK EXPERIENCE, INTERPERSONAL COMMUNICATION ON PERFORMANCE AND USE OF INFORMATION TECHNOLOGY, AIRCRAFT MAINTENANCE COMPANIES 有工作经验，人际交往能力强，对飞机维修公司信息技术的运用表现良好

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2021-12-31 DOI: 10.24034/j25485024.y2021.v5.i4.4840

W. Harjanti, Tri Wahjoedi, Anita Kartika Sari, Pompong Budi Setiadi, Suhermin Suhermin

{"title":"WORK EXPERIENCE, INTERPERSONAL COMMUNICATION ON PERFORMANCE AND USE OF INFORMATION TECHNOLOGY, AIRCRAFT MAINTENANCE COMPANIES","authors":"W. Harjanti, Tri Wahjoedi, Anita Kartika Sari, Pompong Budi Setiadi, Suhermin Suhermin","doi":"10.24034/j25485024.y2021.v5.i4.4840","DOIUrl":"https://doi.org/10.24034/j25485024.y2021.v5.i4.4840","url":null,"abstract":"Penelitian ini untuk mengkaji peran pengalaman kerja, Keterampilan Komunikasi Interpersonal terhadap Kinerja dan Penggunaan Teknologi Informasi sebagai Moderasi. Data primer diperoleh dari wawancara kepada 61 responden pada Perusahaan Lini Pemeliharaan Pesawat di Surabaya, Indonesia. Unsur-unsur individu dalam organisasi akan menunjukkan perilaku yang berbeda satu sama lain. Ciri-ciri orang ini akan terbawa ketika memasuki lingkungan baru, yang diwujudkan dalam susunan suatu hierarki, pekerjaan, tanggung jawab, dan lainnya. Hasil penelitian ini adalah Pengalaman Kerja tidak berpengaruh signifikan terhadap Kinerja. Keterampilan Komunikasi Interpersonal berpengaruh signifikan terhadap Kinerja. Penggunaan Teknologi Informasi berpengaruh signifikan terhadap Kinerja, tetapi Penggunaan Teknologi Informasi hanya berperan sebagai prediktor antara Pengalaman Kerja terhadap Kinerja dan Keternampilan Komunikasi Interpersonal terhadap Kinerja. Belum ada penelitian yang mengkaji model sebagaimana tersebut di atas. Kajian ini memberikan gambaran tentang aspek-aspek yang harus diperhatikan guna menjaga dan meningkatkan kinerja di suatu departemen yang menjunjung tinggi keselamatan penerbangan.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80157222","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: 1

STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL 战略通过符合模范的方式促进税务合规

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2021-12-31 DOI: 10.24034/j25485024.y2021.v5.i4.4869

Wijayanah Wijayanah, Basuki Basuki

{"title":"STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL","authors":"Wijayanah Wijayanah, Basuki Basuki","doi":"10.24034/j25485024.y2021.v5.i4.4869","DOIUrl":"https://doi.org/10.24034/j25485024.y2021.v5.i4.4869","url":null,"abstract":"This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.","PeriodicalId":31783,"journal":{"name":"Ekuitas Jurnal Ekonomi dan Keuangan","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72642089","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: 2