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Pengaruh Good Corporate Governance (GCG) dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sektor Infrastruktur
Nurlita Hairunnisa
; Ina Khodijah
; Mochamad Fahru Komarudin
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 3
(2025)
The concept of company value is critical for investors as it reflects the potential growth, profitability, and long-term sustainability of a business. Company value is a critical factor that guides investment decisions, as it embodies both tangible and intangible factors that contribute to the firm’s success. The factors that influence company value include Good Corporate Governance (GCG), which refers to the practices that ensure a company’s management is held accountable, transparent, and effi...
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Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Pegawai Dinas Koperasi dan UKM Banten
Siti Nazihah Mahfudah
; Ina Khodijah
; Mochamad Fahru Komarudin
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compl...
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