The purpose of this study is to analyze the effect of Current Ratio, Return on Equity, and Debt to Equity Ratio partially and simultaneously on stock returns in food and beverage companies listed on the IDX for the 2014-2017 period. The data used is secondary data in the form of documentation and processed using SPSS. The results of this study indicate that the partial Current Ratio (CR) has n…
This research was conducted to fulfill: The effect of fixed assets on tax aggressiveness on the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2017-2019. The influence of profitability on tax aggressiveness in the sub-sector of the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The influence of debt to tax aggressiveness in the sub-se…
This study aims to analyze the effect of understanding and awareness of taxation on tax compliance. The number of samples used in this study amounted to 50 MSME correspondents in Malang. Correspondents are divided into 2 types, namely trade businesses with 36 correspondents and businesses in services totaling 14 correspondents. The testing phase uses a questionnaire which amounts to 10 statemen…
This study aims to evaluate the level of compliance of individual taxpayers in reporting the annual tax return at the Ende Pratama Tax Office. The data analysis technique used is descriptive qualitative and quantitative analysis. Based on the results of the analysis, it shows that the level of compliance of individual taxpayers in the Annual SPT reporting at KPP Pratama Ende from 2015 to 2018 f…
The purpose of this study is to determine the effect of profitability, capital intensity, and inventory intensity on the effective tax rate of LQ45 companies listed on the Indonesian Stock Exchange for the 2017-2018 period. The research method used purposive sampling with a total of 29 companies. The method of analysis of this research is using multiple linear regression. The results of this st…
Each regional work unit (SKPD) records accounting for economic transactions that occur on its part, so as to produce financial reports. The purpose of this study is to analyze the suitability of financial recording and reporting on the SKPD in Manggarai Regency, especially in the Regional Finance Agency with the Minister of Home Affairs Regulation No. 13 of 2006 and Government Regulation No. 71…
This research aims to evaluate the self-assessment tax collection system for individual taxpayers. The object of this research is KPP Pratama Ende as an agency that organizes DGT operational activities in the field of taxation in accordance with the policies stipulated based on the prevailing laws and regulations. Data collection techniques in this study were carried out by interview and docume…
This study aims to determine the compliance of land and building taxpayers based on the realization of land and building tax (PBB) revenue in the area of regional income in Ngada Regency. In this case the authors conducted research related to the level of taxpayer compliance, the compliance in question is how the taxpayers respond. Are taxpayers timely in reporting SPT and paying taxes, especia…
In carrying out its operational activities, PT Teratai always tries to increase its sales, because the increase in sales also increases the revenue for the company. One way to increase sales is that companies also use a credit sales system. The problems studied in this study are the functions related to the PT Teratai credit sales accounting system, documents and records used in the PT Teratai …
This study aims to measure the management and countermeasures carried out in managing liquidity and increasing profitability at the Sangosay Cooperative, Ngada Regency. The method used is quantitative methods, namely by using financial ratio analysis. The analysis used to measure the transaction ratio at the Sangosay Cooperative uses liquidity ratio analysis and profitability ratio analysis. Th…