Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)

The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance. Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Complianc

EVENT STUDY : REAKSI PASAR MODAL SEBELUM DAN SESUDAH ADANYA COVID-19 (Studi Pada Perusahaan Non-Perbankan Yang Terdaftar Di BEI Sebagai Anggota LQ45)

This study aims to test whether there are differences in the average Abnormal Return and Trading Volume Activity before and after the Covid-19. The population in this study are companies listed on the LQ-45 Index. The sample used in this study is a non-banking company listed on the LQ-45 Index. The sampling technique used purposive sampling method. Data collection is done by documenting the required data on the capital market website. The data analysis technique used is the normality test using Kolmogorov-Smirnov and hypothesis testing using the Wilcoxon Signed rank test. The results of this study indicate that there are significant differences in the average abnormal return and trading volume activity before and after the presence of Covid-19. Which is addressed with a significant value <0.05

Pengaruh Kepemilikan Manajerial Terhadap Kebijakan Pembagian Dividen Perbankan dengan Pemoderasi Tanggungjawab Sosial Perusahaan

investasi merupakan salah satu alternatif untuk dapat mendapatkan keuntungan dari nilai yang ditanamkan. Untuk dapat memberikan daya tarik masyarakat untuk melakukan investasi, maka suatu perusahaan harus dapat memperhitungkan dividen yang diberikan agar masyarakat semakin tertarik untuk melakukan investasi pada perusahaan tanpa terkecuali perusahaan sektor perbankan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi kebijakan dividen. Penelitian ini menguji dampak kepemilikan manajerial terhadap kebijakan dividen dengan tanggungjawab sosial sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019. Sampel penelitian berjumlah 8 perusahaan dengan metode purposive sampling. Data penelitian ini dianalisis dengan analisis linier berganda dengan menggunakan alat bantu IBM SPSS. Hasil penelitian ini membuktikan bahwa 1) kepemilikan manajerial berpengaruh secara signifikan terhadap kebijakan dividen, 2) tanggungjawab sosial perusahaan tidak memoderasi pengaruh kepemilikan manajerial terhadap kebijakan dividen. Kata kunci: kepemilikan manajerial, kebijakan dividen, tanggungjawab sosial perusahaa

Determinan Minat Mahasiswa Mengikuti Brevet Pajak

This study aims to examine the effect of tax knowledge motivation, career motivation, quality motivation, social motivation, economic motivation and achievement motivation on students' interest in taking tax brevets. The samples in this study were obtained from accounting collage students class of 2019-2022 throughout Indonesia by using convenience sampling method. The number of samples used was 221 respondents. This research method use multiple linear regression analysis. The results of the study show that tax knowledge motivation, career motivation, quality motivation and achievement motivation have a positive effect on students' interest in taking tax brevets. Therefore, social motivation and economic motivation have no effect on students' interest in taking tax brevets. This research is expected to provide additional information for tertiary institutions regarding the high interest of students in taking tax brevets. This research is also expected to influence accounting students to take tax brevets so that they can improve their competence in the field of taxation

Kecerdasan Adversitas, Motivasi Diri, dan Minat Berkarir di Bidang Perpajakan: Peran Pemahaman Tri-Nga

The low number of tax officers in Indonesia is a great opportunity for economics graduates to consider choosing a career in taxation. Economics scholars consider that a career in taxation is quite difficult. Therefore economics students are expected to have motivation and intelligence in facing challenges and difficulties. This study aims to test whether adversity intelligence and self-motivation have a positive effect on career interest in taxation. In addition, this study also aims to test whether understanding Tri-Nga can strengthen the effect of adversity intelligence and self-motivation on career interest in taxation. The research sample was 227 students of the Faculty of Economics at Tamansiswa Universities throughout Indonesia. Hypothesis testing was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study prove that adversity intelligence and self-motivation have a positive effect on career choices in the field of taxation and understanding Tri-Nga can strengthen the positive influence of adversity intelligence and self-motivation on career intentions in the field of taxation