Ngrombo Village is a tourist village in Sukoharjo. Ngrombo Tourism Village provides hydroponic education packages, focusing on cultivating pak choy vegetables. However, after the post-harvest process, residents only sell the pak choy as fresh vegetables without further processing. This reduces the potential selling value of pak choy, which could be increased. One option for processing pak choy is to make pak choy sticks. This research aims to determine the materials and methods for making pak choy sticks and the public's acceptance of hybrid pak choy sticks. This quantitative and descriptive research involved conducting a direct survey at locations producing pak choy in Ngrombo Village, Baki, Sukoharjo. The quantitative aspect refers to data analysis using statistics and numbers, while the descriptive aspect involves determining the frequency distribution of respondents' answers through a questionnaire distributed to selected respondents. The data obtained is then processed using statistical analysis to help researchers draw conclusions. The results of this research indicate that the ingredients for making pak choy sticks include pak choy, wheat flour, tapioca flour, corn flour, baking powder, chicken stock powder, garlic, salt, pepper, eggs, and margarine. The method involves mixing the ingredients, kneading, flattening, cutting, and frying. An organoleptic test conducted with 35 panelists revealed that the pak choy sticks had a distinctive aroma, a savory taste, a crunchy texture, a dominant green color, and were generally well-liked by the panelists.
{"title":"Acceptance of Pak Choy Sticks as a Culinary Innovation in the Creative Economy of Ngrombo Baki Sukoharjo Tourism Village","authors":"Wahyu Tri Hastiningsih, Prasiwi Citra Resmi","doi":"10.46799/jst.v5i6.961","DOIUrl":"https://doi.org/10.46799/jst.v5i6.961","url":null,"abstract":"Ngrombo Village is a tourist village in Sukoharjo. Ngrombo Tourism Village provides hydroponic education packages, focusing on cultivating pak choy vegetables. However, after the post-harvest process, residents only sell the pak choy as fresh vegetables without further processing. This reduces the potential selling value of pak choy, which could be increased. One option for processing pak choy is to make pak choy sticks. This research aims to determine the materials and methods for making pak choy sticks and the public's acceptance of hybrid pak choy sticks. This quantitative and descriptive research involved conducting a direct survey at locations producing pak choy in Ngrombo Village, Baki, Sukoharjo. The quantitative aspect refers to data analysis using statistics and numbers, while the descriptive aspect involves determining the frequency distribution of respondents' answers through a questionnaire distributed to selected respondents. The data obtained is then processed using statistical analysis to help researchers draw conclusions. The results of this research indicate that the ingredients for making pak choy sticks include pak choy, wheat flour, tapioca flour, corn flour, baking powder, chicken stock powder, garlic, salt, pepper, eggs, and margarine. The method involves mixing the ingredients, kneading, flattening, cutting, and frying. An organoleptic test conducted with 35 panelists revealed that the pak choy sticks had a distinctive aroma, a savory taste, a crunchy texture, a dominant green color, and were generally well-liked by the panelists.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"112 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141352476","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}
Fadjar Arief Perdana Putra, Herry Krisnandi, K. Digdowiseiso, Jaharudin Padli
This study aims to analyze the effect of motivation, facilities and physical work on employee performance at the Jakarta City Industry and Trade Office. Types of Research Using Quantitative Techniques, Descriptive Methods and Data Analysis Methods Using Multiple Linear Regression Inferential Analysis and Using Primary Data in the form of Closed Questionnaires to 100 Respondents Assisted by Using the Statistical Product and Service Solution (SPSS) Version 23.0 program The results of the analysis in this study prove that the three variables of motivation, facilities and physical environment of work which certainly have a significant influence on the defenden variable is employee performance. From the results of this study expect the ministry to pay attention and evaluate employee performance in order to improve employee performance to be good and effective
{"title":"THE INFLUENCE OF WORK MOTIVATION, WORK FACILITIES AND PHYSICAL WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT THE JAKARTA CITY INDUSTRY AND TRADE OFFICE","authors":"Fadjar Arief Perdana Putra, Herry Krisnandi, K. Digdowiseiso, Jaharudin Padli","doi":"10.46799/jst.v5i2.917","DOIUrl":"https://doi.org/10.46799/jst.v5i2.917","url":null,"abstract":"This study aims to analyze the effect of motivation, facilities and physical work on employee performance at the Jakarta City Industry and Trade Office. Types of Research Using Quantitative Techniques, Descriptive Methods and Data Analysis Methods Using Multiple Linear Regression Inferential Analysis and Using Primary Data in the form of Closed Questionnaires to 100 Respondents Assisted by Using the Statistical Product and Service Solution (SPSS) Version 23.0 program The results of the analysis in this study prove that the three variables of motivation, facilities and physical environment of work which certainly have a significant influence on the defenden variable is employee performance. From the results of this study expect the ministry to pay attention and evaluate employee performance in order to improve employee performance to be good and effective","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139804849","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}
Zhalma Syafitri Alkobar, Subur Karyatun, K. Digdowiseiso, Zuraini Anang
This study aims to find out and analyze whether there is a significant effect of cash turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX for the 2019-2021 period. The data used in this study is secondary data, namely the financial reports of manufacturing companies listed on the IDX for the 2019-2021 period. The type of data in this study is quantitative using panel data. The population of this study includes 46 manufacturing companies listed on the IDX for the 2019-2021 period. The sample used is 35 samples. The data analysis used in this study is the model feasibility test method, descriptive analysis, classic assumption test, multiple regression test, and hypothesis testing with panel data using Eviews 10 software. The results showed that the cash turnover variable had no effect on profitability, inventory turnover had a positive and significant effect on profitability, and accounts receivable turnover had a positive and significant effect on profitability.
{"title":"ANALYSIS OF THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER, AND RECEIVABLES TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE 2019-2021 PERIOD","authors":"Zhalma Syafitri Alkobar, Subur Karyatun, K. Digdowiseiso, Zuraini Anang","doi":"10.46799/jst.v5i2.919","DOIUrl":"https://doi.org/10.46799/jst.v5i2.919","url":null,"abstract":"This study aims to find out and analyze whether there is a significant effect of cash turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX for the 2019-2021 period. The data used in this study is secondary data, namely the financial reports of manufacturing companies listed on the IDX for the 2019-2021 period. The type of data in this study is quantitative using panel data. The population of this study includes 46 manufacturing companies listed on the IDX for the 2019-2021 period. The sample used is 35 samples. The data analysis used in this study is the model feasibility test method, descriptive analysis, classic assumption test, multiple regression test, and hypothesis testing with panel data using Eviews 10 software. The results showed that the cash turnover variable had no effect on profitability, inventory turnover had a positive and significant effect on profitability, and accounts receivable turnover had a positive and significant effect on profitability.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"29 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139863914","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}
Annisa Ramadhani Putri, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin
This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.
{"title":"THE EFFECT OF TAX SANCTIONS AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX MORALS AS A MODERATION VARIABLE","authors":"Annisa Ramadhani Putri, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin","doi":"10.46799/jst.v5i2.915","DOIUrl":"https://doi.org/10.46799/jst.v5i2.915","url":null,"abstract":"This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"28 2-3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139864394","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}
I. P. A. Pradipta, Abdul Hadi Achmad, K. Digdowiseiso, Hazman Samsudin
This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.
{"title":"THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TAX PLANNING WITH TRANSPARENCY AS A MODERATION VARIABLE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2018-2022","authors":"I. P. A. Pradipta, Abdul Hadi Achmad, K. Digdowiseiso, Hazman Samsudin","doi":"10.46799/jst.v5i2.918","DOIUrl":"https://doi.org/10.46799/jst.v5i2.918","url":null,"abstract":"This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"44 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139864505","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}
Balqis Alhusna Izzatulislam, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin
The purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application.
本研究旨在确定纳税人便利性、纳税人遵从性和对税收法规的理解对雅加达马特拉曼税务局（Pratama Jakarta Matraman Tax Service Office）个人纳税人使用 M-tax 应用系统服务的影响。本研究的研究对象是所有在雅加达马特拉曼税务局（Tax Office Pratama Jakarta Matraman）注册并使用 M-tax 应用系统的纳税人。由于本研究的总人口是已知的，因此使用斯洛文公式进行样本选择。根据作者制定的某些标准，获得的样本总数为 99.8，然后四舍五入为 100 个样本。本研究的主要数据收集方法是在雅加达马特拉曼税务局（Tax Office Pratama Jakarta Matraman）向纳税人直接发放调查问卷，若干纳税人填写了发放的问卷链接。本研究使用了多元线性回归分析技术。研究结果表明，纳税人的便利性和对税收法规的理解会影响 M-tax 应用程序的使用。而纳税人遵从变量对 M- 税务应用程序的使用没有影响。
{"title":"THE EFFECT OF TAXPAYER CONVENIENCE, TAXPAYER COMPLIANCE, AND UNDERSTANDING OF TAX REGULATIONS ON THE USE OF M-TAX APPLICATION SYSTEM SERVICES","authors":"Balqis Alhusna Izzatulislam, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin","doi":"10.46799/jst.v5i2.916","DOIUrl":"https://doi.org/10.46799/jst.v5i2.916","url":null,"abstract":"The purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"13 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139803689","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}
Balqis Alhusna Izzatulislam, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin
The purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application.
本研究旨在确定纳税人便利性、纳税人遵从性和对税收法规的理解对雅加达马特拉曼税务局（Pratama Jakarta Matraman Tax Service Office）个人纳税人使用 M-tax 应用系统服务的影响。本研究的研究对象是所有在雅加达马特拉曼税务局（Tax Office Pratama Jakarta Matraman）注册并使用 M-tax 应用系统的纳税人。由于本研究的总人口是已知的，因此使用斯洛文公式进行样本选择。根据作者制定的某些标准，获得的样本总数为 99.8，然后四舍五入为 100 个样本。本研究的主要数据收集方法是在雅加达马特拉曼税务局（Tax Office Pratama Jakarta Matraman）向纳税人直接发放调查问卷，若干纳税人填写了发放的问卷链接。本研究使用了多元线性回归分析技术。研究结果表明，纳税人的便利性和对税收法规的理解会影响 M-tax 应用程序的使用。而纳税人遵从变量对 M- 税务应用程序的使用没有影响。
{"title":"THE EFFECT OF TAXPAYER CONVENIENCE, TAXPAYER COMPLIANCE, AND UNDERSTANDING OF TAX REGULATIONS ON THE USE OF M-TAX APPLICATION SYSTEM SERVICES","authors":"Balqis Alhusna Izzatulislam, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin","doi":"10.46799/jst.v5i2.916","DOIUrl":"https://doi.org/10.46799/jst.v5i2.916","url":null,"abstract":"The purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139863579","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}
Zhalma Syafitri Alkobar, Subur Karyatun, K. Digdowiseiso, Zuraini Anang
This study aims to find out and analyze whether there is a significant effect of cash turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX for the 2019-2021 period. The data used in this study is secondary data, namely the financial reports of manufacturing companies listed on the IDX for the 2019-2021 period. The type of data in this study is quantitative using panel data. The population of this study includes 46 manufacturing companies listed on the IDX for the 2019-2021 period. The sample used is 35 samples. The data analysis used in this study is the model feasibility test method, descriptive analysis, classic assumption test, multiple regression test, and hypothesis testing with panel data using Eviews 10 software. The results showed that the cash turnover variable had no effect on profitability, inventory turnover had a positive and significant effect on profitability, and accounts receivable turnover had a positive and significant effect on profitability.
{"title":"ANALYSIS OF THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER, AND RECEIVABLES TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE 2019-2021 PERIOD","authors":"Zhalma Syafitri Alkobar, Subur Karyatun, K. Digdowiseiso, Zuraini Anang","doi":"10.46799/jst.v5i2.919","DOIUrl":"https://doi.org/10.46799/jst.v5i2.919","url":null,"abstract":"This study aims to find out and analyze whether there is a significant effect of cash turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX for the 2019-2021 period. The data used in this study is secondary data, namely the financial reports of manufacturing companies listed on the IDX for the 2019-2021 period. The type of data in this study is quantitative using panel data. The population of this study includes 46 manufacturing companies listed on the IDX for the 2019-2021 period. The sample used is 35 samples. The data analysis used in this study is the model feasibility test method, descriptive analysis, classic assumption test, multiple regression test, and hypothesis testing with panel data using Eviews 10 software. The results showed that the cash turnover variable had no effect on profitability, inventory turnover had a positive and significant effect on profitability, and accounts receivable turnover had a positive and significant effect on profitability.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"7 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139804144","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}
Annisa Ramadhani Putri, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin
This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.
{"title":"THE EFFECT OF TAX SANCTIONS AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX MORALS AS A MODERATION VARIABLE","authors":"Annisa Ramadhani Putri, Muhammad Nur, K. Digdowiseiso, Zaira Aniza Samsudin","doi":"10.46799/jst.v5i2.915","DOIUrl":"https://doi.org/10.46799/jst.v5i2.915","url":null,"abstract":"This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"27 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139804262","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}
I. P. A. Pradipta, Abdul Hadi Achmad, K. Digdowiseiso, Hazman Samsudin
This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.
{"title":"THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TAX PLANNING WITH TRANSPARENCY AS A MODERATION VARIABLE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX IN 2018-2022","authors":"I. P. A. Pradipta, Abdul Hadi Achmad, K. Digdowiseiso, Hazman Samsudin","doi":"10.46799/jst.v5i2.918","DOIUrl":"https://doi.org/10.46799/jst.v5i2.918","url":null,"abstract":"This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.","PeriodicalId":191539,"journal":{"name":"Jurnal Syntax Transformation","volume":"87 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139804468","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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