This study aims to determine the Effect of Working Capital to Total Assets, Ebit to Total Assets, EBT to Current Liabilities, Total Asset Turnover, and Capital Structure to Financial Distress in Banking on the Indonesia Stock Exchange (IDX) in 2017-2019. The object of this research is a banking company listed on the Indonesia Stock Exchange. Based on the Purposive Sampling method, the research sample was carried out on 66 banking samples listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Hypothesis testing in this study was carried out using the logistic regression analysis method in the SPSS program application. The results showed that Working Capital to Total Assets had an effect on financial distress with a significant value of 0.001. The variable Ebit to Total Assets has no effect on financial distress with a significant value of 0.999. The EBT variable to Current Liabilities has an effect on financial distress with a significant value of 0.028. The variable Total Asset Turnover has an effect on financial distress with a significant value of 0.038. Capital Structure variable has no effect on financial distress with a significant value of 0.202.
本研究旨在确定营运资本对总资产、息税前利润对总资产、息税前利润对流动负债、总资产周转率和资本结构对2017-2019年印尼证券交易所(IDX)银行业财务困境的影响。本研究的对象是一家在印尼证券交易所上市的银行公司。采用目的抽样方法，选取2017-2019年在印尼证券交易所(IDX)上市的66家银行样本进行研究。本研究采用logistic回归分析方法，在SPSS软件中进行假设检验。结果表明，营运资金占总资产的比例对财务困境有影响，显著值为0.001。变量Ebit to Total Assets对财务困境没有影响，显著值为0.999。流动负债的EBT变量对财务困境的影响显著值为0.028。总资产周转率变量对财务困境的影响显著值为0.038。资本结构变量对财务困境没有影响，显著值为0.202。
{"title":"Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Financial Distress Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019","authors":"Dicky Zuliansyah, Lestari Wuryanti, Rahyono Rahyono","doi":"10.25181/esai.v17i2.2674","DOIUrl":"https://doi.org/10.25181/esai.v17i2.2674","url":null,"abstract":"This study aims to determine the Effect of Working Capital to Total Assets, Ebit to Total Assets, EBT to Current Liabilities, Total Asset Turnover, and Capital Structure to Financial Distress in Banking on the Indonesia Stock Exchange (IDX) in 2017-2019. The object of this research is a banking company listed on the Indonesia Stock Exchange. Based on the Purposive Sampling method, the research sample was carried out on 66 banking samples listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Hypothesis testing in this study was carried out using the logistic regression analysis method in the SPSS program application. The results showed that Working Capital to Total Assets had an effect on financial distress with a significant value of 0.001. The variable Ebit to Total Assets has no effect on financial distress with a significant value of 0.999. The EBT variable to Current Liabilities has an effect on financial distress with a significant value of 0.028. The variable Total Asset Turnover has an effect on financial distress with a significant value of 0.038. Capital Structure variable has no effect on financial distress with a significant value of 0.202.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126667371","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 : 2023-05-25DOI: 10.25181/esai.v17i2.2662
Andwi Natasa, Tri Joko Prasetyo, K. Komaruddin
The purpose of this study is to analyze whether there are differences in the level of discretionary accruals before and after the adoption of IFRS. In this study, only one variable is used, namely discretionary accruals. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2009 to 2018 with a sampling technique using the purposive sampling method. The test method uses the one sample Kolmogorov Smirnov test because the data is normally distributed and processed using IBM SPSS Statistics 26. The results of this study indicate that there are differences in the level of discretionary accruals before and after the adoption of IFRS proved by paired sample t-test.
{"title":"Analisis Perbedaan Tingkat Discretionary Accrual Sebelum dan Sesudah Adopsi IFRS","authors":"Andwi Natasa, Tri Joko Prasetyo, K. Komaruddin","doi":"10.25181/esai.v17i2.2662","DOIUrl":"https://doi.org/10.25181/esai.v17i2.2662","url":null,"abstract":"The purpose of this study is to analyze whether there are differences in the level of discretionary accruals before and after the adoption of IFRS. In this study, only one variable is used, namely discretionary accruals. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2009 to 2018 with a sampling technique using the purposive sampling method. The test method uses the one sample Kolmogorov Smirnov test because the data is normally distributed and processed using IBM SPSS Statistics 26. The results of this study indicate that there are differences in the level of discretionary accruals before and after the adoption of IFRS proved by paired sample t-test.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129655753","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 : 2023-05-25DOI: 10.25181/esai.v17i2.2933
Eka Jatmiko Sulistio Wati, Eksa Ridwansyah, A. K. Dewi
This study aims to determine the effect of local revenue and special allocation funds on the human development index. This study uses a non-probability sampling technique, namely saturated samples. The population used in this study were 15 districts and cities in Lampung Province. This study uses secondary data from www.bps.go.id. Data analysis used descriptive analysis test, classical assumption test, multiple linear analysis test, coefficient of determination test, and t test (partial) with the test tool used was SPSS.V.25.0. The results of this study indicate that Local Revenue has an effect on the Human Development Index while for the variable Special Allocation Funds have no effect on the Human Development Index.
{"title":"Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia pada Kabupaten dan Kota di Provinsi Lampung tahun 2016-2019","authors":"Eka Jatmiko Sulistio Wati, Eksa Ridwansyah, A. K. Dewi","doi":"10.25181/esai.v17i2.2933","DOIUrl":"https://doi.org/10.25181/esai.v17i2.2933","url":null,"abstract":"This study aims to determine the effect of local revenue and special allocation funds on the human development index. This study uses a non-probability sampling technique, namely saturated samples. The population used in this study were 15 districts and cities in Lampung Province. This study uses secondary data from www.bps.go.id. Data analysis used descriptive analysis test, classical assumption test, multiple linear analysis test, coefficient of determination test, and t test (partial) with the test tool used was SPSS.V.25.0. The results of this study indicate that Local Revenue has an effect on the Human Development Index while for the variable Special Allocation Funds have no effect on the Human Development Index.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115443016","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 : 2023-05-25DOI: 10.25181/esai.v17i2.3090
Dewi Zakia, E. Puspitasari, Lihan Rini Puspo Wijaya, Sahilly Dzulhasni
This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.
{"title":"Penerapan Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan","authors":"Dewi Zakia, E. Puspitasari, Lihan Rini Puspo Wijaya, Sahilly Dzulhasni","doi":"10.25181/esai.v17i2.3090","DOIUrl":"https://doi.org/10.25181/esai.v17i2.3090","url":null,"abstract":"This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"30 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129915556","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 : 2023-05-25DOI: 10.25181/esai.v17i2.2641
Rizky Hermayanti, Destia Pentiana, A. K. Dewi
The purpose of this study was to examine the effect of asset structure and sales growth on capital structure with business risk as a moderating variable by focusing on LQ45 indexed companies on Indonesia Stock Exchange in the period of 2015-2018. Capital structure was a dependent variable, while asset structure and sales growth were independent variables and business risk was a moderating variable. The sampling method used was purposive sampling with a sampel of 26 companies during the observation period of 4 years in a row to produce a tatal of 104 samples and 81 for samples after data transformation. The analysis technique used in this research used SPSS 22 version with multiple linier regresision analysis. The results of this study indicate that asset structure does not effect on capital structure, sales growth has an effect on capital structure, business risk can not moderated effect between asset structure with capital structure and business risk can moderated effect between sales growth with capital structure.
{"title":"Pengaruh Struktur Aset dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Risiko Bisnis Sebagai Variabel Moderating","authors":"Rizky Hermayanti, Destia Pentiana, A. K. Dewi","doi":"10.25181/esai.v17i2.2641","DOIUrl":"https://doi.org/10.25181/esai.v17i2.2641","url":null,"abstract":"The purpose of this study was to examine the effect of asset structure and sales growth on capital structure with business risk as a moderating variable by focusing on LQ45 indexed companies on Indonesia Stock Exchange in the period of 2015-2018. Capital structure was a dependent variable, while asset structure and sales growth were independent variables and business risk was a moderating variable. The sampling method used was purposive sampling with a sampel of 26 companies during the observation period of 4 years in a row to produce a tatal of 104 samples and 81 for samples after data transformation. The analysis technique used in this research used SPSS 22 version with multiple linier regresision analysis. The results of this study indicate that asset structure does not effect on capital structure, sales growth has an effect on capital structure, business risk can not moderated effect between asset structure with capital structure and business risk can moderated effect between sales growth with capital structure.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127898715","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 : 2023-05-25DOI: 10.25181/esai.v17i2.2643
Kusuma Dewi, Damayanti Damayanti, Eksa Ridwansyah
This study aimed to examine the effect of Operating Expenses on Operating Income (BOPO), Return On Assets (ROA), and Loan To Deposit Ratio (LDR) on tax aggressiveness in banking sub-sector companies listed on the IDX before and during Covid-19. The sample selection using the purposive sampling method was obtained as many as 25 with the 2018-2021 observation period (before and during Covid-19). The analysis technique used in this research is multiple linear regression analysis. The analysis uses SPSS version 22. The results of this study indicate that BOPO has an effect on tax aggressiveness, and ROA and LDR have no effect on tax aggressiveness.
{"title":"Pengaruh BOPO, ROA, dan LDR Terhadap Agresivitas Pajak pada Perusahaan Sub Sektor Perbankan yang terdaftar di BEI Sebelum dan Saat Covid-19","authors":"Kusuma Dewi, Damayanti Damayanti, Eksa Ridwansyah","doi":"10.25181/esai.v17i2.2643","DOIUrl":"https://doi.org/10.25181/esai.v17i2.2643","url":null,"abstract":"This study aimed to examine the effect of Operating Expenses on Operating Income (BOPO), Return On Assets (ROA), and Loan To Deposit Ratio (LDR) on tax aggressiveness in banking sub-sector companies listed on the IDX before and during Covid-19. The sample selection using the purposive sampling method was obtained as many as 25 with the 2018-2021 observation period (before and during Covid-19). The analysis technique used in this research is multiple linear regression analysis. The analysis uses SPSS version 22. The results of this study indicate that BOPO has an effect on tax aggressiveness, and ROA and LDR have no effect on tax aggressiveness.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124950788","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 : 2023-01-25DOI: 10.25181/esai.v17i1.2630
Ahmad Rafinur, Artie Arditha, Rusmianto Rusmianto
This study aims to determine the effect of CAR, LDR, BOPO and NPL on ROA in the banking sector in the Indonesian stock exchange. Using Purposive Sampling method, involving 2018-2019 periods, the current research obtained 33 companies that meet the criteria, so the total number of samples is 66 company financial reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The results of this study indicate that CAR and NPL have no effect on ROA, while LDR, BOPO have effects on ROA. And CAR, LDR, BOPO and NPL collectively affect ROA
{"title":"Pengaruh CAR, LDR, BOPO dan NPL terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia Periode 2018-2019","authors":"Ahmad Rafinur, Artie Arditha, Rusmianto Rusmianto","doi":"10.25181/esai.v17i1.2630","DOIUrl":"https://doi.org/10.25181/esai.v17i1.2630","url":null,"abstract":"This study aims to determine the effect of CAR, LDR, BOPO and NPL on ROA in the banking sector in the Indonesian stock exchange. Using Purposive Sampling method, involving 2018-2019 periods, the current research obtained 33 companies that meet the criteria, so the total number of samples is 66 company financial reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The results of this study indicate that CAR and NPL have no effect on ROA, while LDR, BOPO have effects on ROA. And CAR, LDR, BOPO and NPL collectively affect ROA","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116221186","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 : 2023-01-25DOI: 10.25181/esai.v17i1.2601
Firma Agista, S. Sudrajat, Yenni Agustina
The purpose of this study is to analyze whether there are differences in market reactions and auditor changes before and after the restatement the company. In this study, three variables were used, market reaction, auditor changes and restatement. This research used quantitative method. The populations are all company listed on Indonesia Exchange IDX in the period of 2017 to 2019 taken with purposive sampling method. The test method uses the Wilcoxon Signed Rank-Test test because the normality test shows that the data are not normal. The data were processed using IBM SPSS Statistics 26. The results show that there is a difference in the average abnormal return before and after the restatement; there is no difference in the average trading volume activity before and after the restatement; and there is no difference in the change of auditors before and after the restatement because the change of auditors has been regulated in Indonesian regulations.
本研究的目的是分析公司重述前后市场反应和审计师变动是否存在差异。在本研究中，使用了三个变量，市场反应，审计师变更和重述。本研究采用定量方法。人口是2017年至2019年期间在印度尼西亚交易所IDX上市的所有公司，采用有目的抽样方法。该检验方法使用Wilcoxon Signed Rank-Test检验，因为正态性检验表明数据不正态。数据采用IBM SPSS Statistics 26进行处理。结果表明:重述前后的平均异常收益存在差异;重述前后的平均交易量活动无差异;并且在重述前后审计人员的变更没有差异，因为审计人员的变更在印尼的法规中有规定。
{"title":"Analisis Reaksi Pasar dan Pergantian Auditor Sebelum dan Sesudah Restatement","authors":"Firma Agista, S. Sudrajat, Yenni Agustina","doi":"10.25181/esai.v17i1.2601","DOIUrl":"https://doi.org/10.25181/esai.v17i1.2601","url":null,"abstract":"The purpose of this study is to analyze whether there are differences in market reactions and auditor changes before and after the restatement the company. In this study, three variables were used, market reaction, auditor changes and restatement. This research used quantitative method. The populations are all company listed on Indonesia Exchange IDX in the period of 2017 to 2019 taken with purposive sampling method. The test method uses the Wilcoxon Signed Rank-Test test because the normality test shows that the data are not normal. The data were processed using IBM SPSS Statistics 26. The results show that there is a difference in the average abnormal return before and after the restatement; there is no difference in the average trading volume activity before and after the restatement; and there is no difference in the change of auditors before and after the restatement because the change of auditors has been regulated in Indonesian regulations.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130808602","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 study aims to determine: (1) The effect of ownership structure on the dividend policy of property companies listed on the IDX in 2015-2019, (2) The effect of dispersion of ownership on the dividend policy of property companies listed on the IDX in 2015-2019, (3) Effect of capital structure on dividend policy of property companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research with secondary data. The population in this study were property companies listed on the Indonesia Stock Exchange in 2015-2019. The samples of this study were 10 property companies listed on the Indonesia Stock Exchange in 2015-2019. The data were obtained using the financial statements of property companies for the 2015-2019 period. The data analysis method used is multiple regression analysis. Based on the results, this study indicates that (1) the ownership structure has a positive effect on the dividend policy of property companies. (2) Dispersion of ownership does not affect the dividend policy of property companies. And (3) Capital structure has no effect on dividend policy of property companies.
{"title":"Pengaruh Struktur Kepemilikan, Dispersi Kepemilikan dan Struktur Modal Terhadap Kebijakan Deviden","authors":"Atiqah Ganjar, Usep Syaipudin, Niken Kusumawardani","doi":"10.25181/esai.v17i1.2604","DOIUrl":"https://doi.org/10.25181/esai.v17i1.2604","url":null,"abstract":"This study aims to determine: (1) The effect of ownership structure on the dividend policy of property companies listed on the IDX in 2015-2019, (2) The effect of dispersion of ownership on the dividend policy of property companies listed on the IDX in 2015-2019, (3) Effect of capital structure on dividend policy of property companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research with secondary data. The population in this study were property companies listed on the Indonesia Stock Exchange in 2015-2019. The samples of this study were 10 property companies listed on the Indonesia Stock Exchange in 2015-2019. The data were obtained using the financial statements of property companies for the 2015-2019 period. The data analysis method used is multiple regression analysis. Based on the results, this study indicates that (1) the ownership structure has a positive effect on the dividend policy of property companies. (2) Dispersion of ownership does not affect the dividend policy of property companies. And (3) Capital structure has no effect on dividend policy of property companies.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"13 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132521579","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 study aims to determine the effect of Village Head Leadership, Knowledge, and Socialization of Land and Building Tax Collection on Land and Building Tax Revenue in 2021 (Case Study in Marga Tiga District). The data used are primary data carried out by distributing questionnaires. The samples used in this study were 100 respondents who met the sample criteria from the total population of the community who became land and building taxpayers in Marga Tiga District. This study uses multiple linear regression analysis. The results of this study indicate that (1) the leadership of the village head has no significant effect on land and building tax revenues in 2021 in Marga Tiga District. (2) Knowledge of Land and Building Tax Collection has a significant effect on land and building tax revenues in 2021 in Marga Tiga District. (3) Socialization of Land and Building Tax Collection has a significant effect on land and building tax revenue in 2021 in Marga Tiga District. (4) Village Head Leadership, Knowledge, and Socialization of land and building tax collection have a significant effect on land and building tax revenue in 2021 in Marga Tiga District.
{"title":"Pengaruh Kepemimpinan Kepala Desa, Pengetahuan, dan Sosialisasi Pemungutan Pajak Bumi Dan Bangunan Terhadap Penerimaan Pajak Bumi dan Bangunan Pada Tahun 2021","authors":"Wayan Septianawati, Eksa Ridwansyah, Lihan Rini Puspo Wijaya","doi":"10.25181/esai.v17i1.2637","DOIUrl":"https://doi.org/10.25181/esai.v17i1.2637","url":null,"abstract":"This study aims to determine the effect of Village Head Leadership, Knowledge, and Socialization of Land and Building Tax Collection on Land and Building Tax Revenue in 2021 (Case Study in Marga Tiga District). The data used are primary data carried out by distributing questionnaires. The samples used in this study were 100 respondents who met the sample criteria from the total population of the community who became land and building taxpayers in Marga Tiga District. This study uses multiple linear regression analysis. The results of this study indicate that (1) the leadership of the village head has no significant effect on land and building tax revenues in 2021 in Marga Tiga District. (2) Knowledge of Land and Building Tax Collection has a significant effect on land and building tax revenues in 2021 in Marga Tiga District. (3) Socialization of Land and Building Tax Collection has a significant effect on land and building tax revenue in 2021 in Marga Tiga District. (4) Village Head Leadership, Knowledge, and Socialization of land and building tax collection have a significant effect on land and building tax revenue in 2021 in Marga Tiga District.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121039081","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：