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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Analisis Rasio Solvabilitas (DAR, DER, CAR, LTDER, LTDAR) dalam Menilai Kinerja Keuangan pada PT Bank Central Asia Tbk Tahun 2019-2022
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 2
(2024)
This study aims to analyze the solvency ratio at PT Bank Central Asia by looking at the percentage of the ability to pay debts against assets and equity with indicators of debt to equity ratio, debt to asset ratio, capital adequacy ratio, long term debt to equity ratio, and long term debt to asset ratio. This research method uses a descriptive method with a quantitative approach. The data used is secondary data obtained from the annual report data of PT Bank Central Asia in 2019-2022. The result...
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Analisis Pengaruh Indeks Pembangunan Manusia (IPM) terhadap Ketimpangan Pengeluaran Kab/Kota di Provinsi Banten pada tahun 2020
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 1
, No 2
(2022)
The Human Development Index (HDI) & expenditure inequality for each province in Indonesia need to be studied whether the Human Development Index (HDI) and expenditure inequality in each district/city in Banten Province have an influence or not. The independent variable is the Human Development Index (HDI) and the dependent variable is expenditure inequality. The research method used is quantitative method using document data from the Central Statistics Agency (BPS) in Banten Province. The re...
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