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Faktor – Faktor yang mempengaruhi Ketepatan Waktu Pelaporan Keuangan (Studi Perusahaan Manufaktur di Bursa Efek Indonesia Tahun Periode 2017-2019)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.
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13 Sitasi
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissione...
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11 Sitasi
Faktor-faktor yang Mempengaruhi Effective Tax Rate
Husni, Anna Nabhilla
; Joko Wahyudi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. T...
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7 Sitasi
faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM (Studi Kasus UMKM di Kabupaten Demak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110...
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7 Sitasi
PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, INSENTIF PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The...
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4 Sitasi
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance. The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed tha...
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29 Sitasi