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Determinan Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Jakarta Barat 雅加达西部地区的个人合规保证
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1742
Tania Pretty Cia, I. N. Sukadana
{"title":"Determinan Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Jakarta Barat","authors":"Tania Pretty Cia, I. N. Sukadana","doi":"10.34208/mb.v13i2.1742","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1742","url":null,"abstract":"This research was to examine the effect of independent variables (awareness of paying taxes, tax sanctions, tax authorities' attitudes, subjective norms, knowledge of tax regulations, perceptions of the effectiveness of the tax system, willingness to pay taxes and service quality) on the dependent variable (taxpayer compliance). The sample of this research is an individual who is registered at the KPP West Jakarta. Data collection was done by distributing questionnaires via google form. The data collection technique in this study was convenience sampling. The data analysis process in this study uses the SPSS 25 program. The results of this research indicate that tax sanctions and perceptions of the effectiveness of the taxation system affect taxpayer compliance because if the increasingly stringent tax sanctions and a high perception of the effectiveness of the taxation system owned by taxpayers, it will increasingly encourage taxpayers to comply with their tax obligations. While the awareness of paying taxes, the attitude of the tax authorities, subjective norms, knowledge of tax regulations, willingness to pay taxes and service quality have no effect on taxpayer compliance.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123923081","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
Factors that Motivate The Act of Earnings Management 激励盈余管理行为的因素
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1667
Janet Jesslyn, Yulius Kurnia Susanto, Williem Chahya Wijaya
{"title":"Factors that Motivate The Act of Earnings Management","authors":"Janet Jesslyn, Yulius Kurnia Susanto, Williem Chahya Wijaya","doi":"10.34208/mb.v13i2.1667","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1667","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the influence of return on asset, financial leverage, firm size, firm age, fixed asset turnover, free cash flow, sales growth, audit quality, managerial ownership, institutional ownership, board size, and audit committee on earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange from 2017 to 2019. The sample used for this research consists of 195 listed non-financial companies. The sampling technique used purposive sampling method, tested and analyzed using multiple regression method. The result of this research shows that return on asset, financial leverage, sales growth, and audit committee has positive influence while fixed asset turnover and free cash flow has negative influence on earnings management, moreover the other independent variables such as firm size, firm age, audit quality, managerial ownership, institutional ownership, and board size have no influence on earnings management.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"113 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124181546","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 mempengaruhi Nilai Perusahaan non-Keuangan yang tedaftar di Bursa Efek Indoensia 因素影响了印多尼亚证券交易所上市的非金融公司的价值
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1690
Marcella Marcella, Mungniyati Mungniyati
{"title":"Faktor-Faktor mempengaruhi Nilai Perusahaan non-Keuangan yang tedaftar di Bursa Efek Indoensia","authors":"Marcella Marcella, Mungniyati Mungniyati","doi":"10.34208/mb.v13i2.1690","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1690","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the effect of independent variables on firm value. This study uses a variable performance ratio, leverage ratio, profit sustainability ratio, shareholder's equity ratio, profitability, dividend payout ratio, firm size, firm productivity and firm age. The population used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2015 to 2017. There were 118 non-financial companies selected to be used as the final sample and the hypothesis tested using multiple regression analysis This study shows that the performance ratio, dividend payout ratio, firm productivity and firm age have an influence on firm value, while the leverage ratio, profit sustainability ratio, shareholder's equity ratio, profitability, and firm size do not affect the firm's value.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130736948","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 Intellectual Capital Terhadap Kinerja Perusahaan dan Nilai Perusahaan 智力资本对公司业绩和企业价值的影响
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.515
Melsia Melsia, N. Dewi
{"title":"Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan dan Nilai Perusahaan","authors":"Melsia Melsia, N. Dewi","doi":"10.34208/mb.v13i2.515","DOIUrl":"https://doi.org/10.34208/mb.v13i2.515","url":null,"abstract":"Intellectual capitalmerupakan aset pengetahuan yang dimiliki perusahaan sebagai sumber daya yang kompetitif yang akan meningkatkan kemampuan perusahaan dalam bersaing dengan memberikan value addedbagi perusahaan. Penelitian ini bertujuan untuk menemukan bukti empiris atas pengaruhintellectual capitalterhadap kinerja dan nilai perusahaan pada industri property and real estateyang terdaftar di Bursa Efek Indonesia tahun 2016 - 2018. Penelitian ini menggunakan konstruk laten formatif dengan indikator Return on Asset(ROA), Current Ratio (CR) dan Debt to Equity Ratio (DER) sebagai indikator pembentuk konstruk kinerja perusahaan, indikator Price to Book Value(PBV) sebagai indikator pembentuk konstruk nilai perusahaan, serta indikator Value Added of Capital Employed(VACA), Value Added Human Capital(VAHU) dan Structural Capital Value Added(STVA) sebagai indikator pembentuk konstruk intellectual capital(VAICTM). Pengambilan sampel pada penelitian menggunakan metode purposive sampling. Teknik analisis pada penelitian ini menggunakan metode Partial Least Square(PLS). Hasil dari penelitian ini menunjukkan, (1) Intellectual capitalberpengaruh positif secara signifikan terhadap kinerja perusahaan, dan (2) Intellectual capitalberpengaruh positif secara signifikan terhadap nilai perusahaan.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114390450","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
Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang 影响唐郎私人纳税人合规的因素
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1745
Myken Vanda Gishela, Rian Sumarta
{"title":"Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang","authors":"Myken Vanda Gishela, Rian Sumarta","doi":"10.34208/mb.v13i2.1745","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1745","url":null,"abstract":"The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124569929","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 Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 影响印尼证券交易所制造业价值的因素
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1688
Dewi Pertiwi Novelita, Nelliyana Nelliyana
{"title":"Faktor-Faktor yang mempengaruhi Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia","authors":"Dewi Pertiwi Novelita, Nelliyana Nelliyana","doi":"10.34208/mb.v13i2.1688","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1688","url":null,"abstract":"The objective of this research is to obtain empirical evidence that leverage policy, liquidity, profitability, company size, investment policy, sales activity, free cash flow, and corporate growth influence firm value. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange from 2013 to 2016. Sixty-seven manufacturing companies are selected as the research sample using purposive sampling method. This research uses multiple regression method for hypothesis analysis. The empirical result of this research shows that leverage policy, profitability, size, and free cash flow positive influence firm value. However, liquidity, investment policy, sales activity, and corporate growth do not influence firm value.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125121116","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
Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Internet, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Orang Pribadi 使用E-Filing系统、税收理解、纳税人意识、税收制裁、互联网理解和个人纳税人服务质量的影响
Media Bisnis Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1744
Lucia Noviyanti, M. Febrianti
{"title":"Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Internet, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"Lucia Noviyanti, M. Febrianti","doi":"10.34208/mb.v13i2.1744","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1744","url":null,"abstract":"This study aims to obtain empirical evidence and to determine the effect of the application of e-fiiling system, understanding taxation, awareness of taxpayers, taxable sanctions, internet understanding and quality of services on individual taxpayer compliance who registered in KPP Bekasi Region. This study uses primary data by distributing questionnaires via Google Form to individual taxpayers who registered in KPP Bekasi Region. The number of samples are 95 respondents. This research uses purposive sampling method. The method for the data analysis in this research is multiple linear regression processed by statistical tests. The results of this study indicate that the application of e-fiiling system, taxable sanctions, quality of services has an effect on individual taxpayer compliance, while understanding taxation, awareness of taxpayers, and  internet understanding  have no effect on individual taxpayer compliance.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127965475","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 MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA 影响雅加达北部KPP地区个人纳税人合规程度的因素
Media Bisnis Pub Date : 2021-02-20 DOI: 10.34208/mb.v13i1.955
Juliani Juliani, Rian Sumarta
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA","authors":"Juliani Juliani, Rian Sumarta","doi":"10.34208/mb.v13i1.955","DOIUrl":"https://doi.org/10.34208/mb.v13i1.955","url":null,"abstract":"This study aims to obtain empirical evidence of understanding of taxpayers, taxpayer awareness, taxes sanction, taxpayer environment, quality of service, moral obligations and perceived behavioral control of taxpayer compliance. The use of the method in this study is causality research method. The population in this study is an individual taxpayer that registered in North Jakarta Tax Office. Sampling in this study used a simple random sampling method with a total of 103 respondents. The results of this study concluded that understanding of taxpayers, taxes sanction and moral obligations has an influence on the compliance of individual taxpayers registered in the North Jakarta Tax Office. In the sense that the higher the level of understanding of the taxpayer, the firmer the tax sanctions and the better the moral obligations, the higher the level of compliance of individual taxpayers. While taxpayer awareness, taxpayer environment, quality of service and perceived behavioral control do not affect the compliance of individual taxpayers registered in North Jakarta Tax Office.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128702742","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
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA 因素——影响雅加达北部KPP地区私人纳税人合规的因素
Media Bisnis Pub Date : 2021-02-20 DOI: 10.34208/MB.V11I2.963
Rian Sumarta, Meliawati Meliawati
{"title":"FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA","authors":"Rian Sumarta, Meliawati Meliawati","doi":"10.34208/MB.V11I2.963","DOIUrl":"https://doi.org/10.34208/MB.V11I2.963","url":null,"abstract":"The Objective of the research is to determine effect of taxpayer awareness, tax sanction, knowledge and understanding of taxation, tax socialization, service quality of tax authorities and implementation of e-filing system against individual taxpayer compliance in KPP North Jakarta area. Object used in this research isindividual taxpayer have Taxpayer Registration Number and registered in KPP North Jakarta area. The samples in this research consists 118 taxpayer respondents. The method of sample in this research used conveniencesampling method. The result showed that variable taxpayer awareness, knowledege, and understanding of taxation has influenced against individual taxpayer compliance. While other variables as tax sanction, service quality of tax authorities, implementation of e-filing system, tax socialization has not influenced against individual taxpayer compliance.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130696521","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
THE INFLUENCE OF TIME PRESSURE, ROLE AMBIGUITY, WORKLOAD AND LACK OF MOTIVATION ON EMPLOYEE PERFORMANCE 时间压力、角色模糊、工作量和缺乏激励对员工绩效的影响
Media Bisnis Pub Date : 2021-01-10 DOI: 10.34208/MB.V12I2.920
Karel Tjahjadi, F. Cahyadi
{"title":"THE INFLUENCE OF TIME PRESSURE, ROLE AMBIGUITY, WORKLOAD AND LACK OF MOTIVATION ON EMPLOYEE PERFORMANCE","authors":"Karel Tjahjadi, F. Cahyadi","doi":"10.34208/MB.V12I2.920","DOIUrl":"https://doi.org/10.34208/MB.V12I2.920","url":null,"abstract":"This study aimed to determine the influence of Time Pressure, Role Ambiguity, Workload, and Lack of Motivation on Employee Performance at PT XYZ. The population of this study was all of the employees at PT XYZ. 76 respondents were chosen to be the sample of this research. The sampling technique used was purposive sampling. The questionnaire was a 26-item likert scale, created by using google form, and distributed to the respondents via email. To analyze the data, research used multiple regression analysis as a test tool. Results showed that both Role Ambiguity and Lack of Motivation have a negative and significant influence on employee performance at PT XYZ, while the two other variables, Time Pressure and Workload don’t have any influence on employee performance.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134217815","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
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