Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1999
Abdillah Arif Nasution
The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.
{"title":"Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia","authors":"Abdillah Arif Nasution","doi":"10.33395/owner.v8i2.1999","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1999","url":null,"abstract":"The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"10 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2074
Muhammad Ridho Satyanugraha, Yulianti Abbas
Regional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved.
{"title":"Evaluasi Implementasi Pengawasan Berbasis Kewilayahan: Studi Kasus KPP Pratama X","authors":"Muhammad Ridho Satyanugraha, Yulianti Abbas","doi":"10.33395/owner.v8i2.2074","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2074","url":null,"abstract":"Regional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.
{"title":"Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi","authors":"Abdillah Bijak, Roebiandini Soemantri, Syaiful Rahman Soenaria","doi":"10.33395/owner.v8i2.2063","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2063","url":null,"abstract":"This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"107 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2006
H. Herlina, Rio Johan Putra
Penelitian ini mengevaluasi faktor-faktor yang memengaruhi persepsi kepatuhan wajib pajak. Melalui kuesioner dan analisis regresi berganda dengan 55 responden wajib pajak di DKI Jakarta, Teknik pengumpulan data melalui metode purposive sampling. Menggunakan perangkat lunak Smart PLS 3 untuk menguji hipotesis. Penelitian menunjukkan bahwa individu yang lebih terdidik dan memiliki pengetahuan lebih baik tentang pajak cenderung lebih patuh dalam membayar pajak, terlepas dari persepsi mereka tentang korupsi pajak. Tingkat pendidikan dan pengetahuan tidak memengaruhi hubungan antara persepsi keadilan dan kepatuhan pajak. Namun, pendidikan dan pengetahuan memperkuat efek positif norma sosial pada kepatuhan pajak. Mereka tidak memengaruhi hubungan antara kesadaran hukum dan etika dengan kepatuhan pajak. Dalam konteks norma sosial, pendidikan dan pengetahuan tentang pajak memiliki peran penting dalam meningkatkan kepatuhan pajak.
本研究评估了影响纳税人遵纪守法观念的因素。通过对雅加达 DKI 区 55 名纳税人受访者进行问卷调查和多元回归分析，采用目的性抽样方法收集数据。使用 Smart PLS 3 软件检验假设。研究表明，无论个人对税务腐败的看法如何，受教育程度越高、税务知识越丰富的人往往越遵守纳税规定。教育和知识水平并不影响公平感与纳税遵从之间的关系。然而，教育和知识水平加强了社会规范对纳税遵从的积极影响。它们不会影响法律和道德意识与税收遵从之间的关系。在社会规范的背景下，教育和税收知识在提高税收遵从度方面发挥着重要作用。
{"title":"Faktor – Faktor Yang Mempengaruhi Persepsi Terhadap Kepatuhan Wajib Pajak","authors":"H. Herlina, Rio Johan Putra","doi":"10.33395/owner.v8i2.2006","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2006","url":null,"abstract":"Penelitian ini mengevaluasi faktor-faktor yang memengaruhi persepsi kepatuhan wajib pajak. Melalui kuesioner dan analisis regresi berganda dengan 55 responden wajib pajak di DKI Jakarta, Teknik pengumpulan data melalui metode purposive sampling. Menggunakan perangkat lunak Smart PLS 3 untuk menguji hipotesis. Penelitian menunjukkan bahwa individu yang lebih terdidik dan memiliki pengetahuan lebih baik tentang pajak cenderung lebih patuh dalam membayar pajak, terlepas dari persepsi mereka tentang korupsi pajak. Tingkat pendidikan dan pengetahuan tidak memengaruhi hubungan antara persepsi keadilan dan kepatuhan pajak. Namun, pendidikan dan pengetahuan memperkuat efek positif norma sosial pada kepatuhan pajak. Mereka tidak memengaruhi hubungan antara kesadaran hukum dan etika dengan kepatuhan pajak. Dalam konteks norma sosial, pendidikan dan pengetahuan tentang pajak memiliki peran penting dalam meningkatkan kepatuhan pajak. \u0000 ","PeriodicalId":124624,"journal":{"name":"Owner","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2059
Bella Amelia Chandra, E. R. Shauki
Penelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger.
{"title":"Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia","authors":"Bella Amelia Chandra, E. R. Shauki","doi":"10.33395/owner.v8i2.2059","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2059","url":null,"abstract":"Penelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"30 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1911
Jossep Titirloloby, T. O. Lenggono, Paskanova Christi Gainau
This study aims to determine the disclosure and presentation of Heritage Assets according to PSAP 07 of 2010 at the Siwalima Museum, Maluku Province. The type of research used in this study is a case study research with a qualitative approach. The necessary data were obtained through interviews, observation, documentation, as well as secondary data related to this research. The results of the study show that the presentation of heritage assets is not in accordance with PASP No. 07 of 2010. They are not presented in the Notes to the Financial Statements where historical assets are supposed to be included. Instead, heritage assets are listed in the Notes to the Financial Statements in terms of units, without any corresponding values, but they are explained in the Museum Items Inventory Book.
{"title":"Analisis Penyajian dan Pengungkapan Aset Bersejarah (Studi Kasus Pada Museum Negeri Siwalima Provinsi Maluku)","authors":"Jossep Titirloloby, T. O. Lenggono, Paskanova Christi Gainau","doi":"10.33395/owner.v8i2.1911","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1911","url":null,"abstract":"This study aims to determine the disclosure and presentation of Heritage Assets according to PSAP 07 of 2010 at the Siwalima Museum, Maluku Province. The type of research used in this study is a case study research with a qualitative approach. The necessary data were obtained through interviews, observation, documentation, as well as secondary data related to this research. The results of the study show that the presentation of heritage assets is not in accordance with PASP No. 07 of 2010. They are not presented in the Notes to the Financial Statements where historical assets are supposed to be included. Instead, heritage assets are listed in the Notes to the Financial Statements in terms of units, without any corresponding values, but they are explained in the Museum Items Inventory Book.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"104 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2072
Wan Hafizah Ainun Syah Putri, Hafsah Hafsah
The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.
{"title":"Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia)","authors":"Wan Hafizah Ainun Syah Putri, Hafsah Hafsah","doi":"10.33395/owner.v8i2.2072","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2072","url":null,"abstract":"The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"39 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2096
Rida Ristiyana, Anna Sofia Atichasari, Ridha Indriani
This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.
{"title":"Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi","authors":"Rida Ristiyana, Anna Sofia Atichasari, Ridha Indriani","doi":"10.33395/owner.v8i2.2096","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2096","url":null,"abstract":"This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"39 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2082
Elok Faiqoh Himmah, Anike Putri, Ester Cristiani
This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.
{"title":"Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan","authors":"Elok Faiqoh Himmah, Anike Putri, Ester Cristiani","doi":"10.33395/owner.v8i2.2082","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2082","url":null,"abstract":"This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"13 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2056
Defa Nanda Wardana, Ani Kusbandiyah, Eko Hariyanto, A. Amir
This study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management.
{"title":"Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba","authors":"Defa Nanda Wardana, Ani Kusbandiyah, Eko Hariyanto, A. Amir","doi":"10.33395/owner.v8i2.2056","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2056","url":null,"abstract":"This study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"11 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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