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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Hidayanti Fitra
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Pengaruh Demografi dan Ekonomi Terhadap Perencanaan Pelaporan Pajak Penghasilan Guru Akhir Tahun di Sekolah Dasar Yang Terdapat di Kabupaten Solok Rita Dwi Putri; Chintya Maharani; Natasya Natasya; Tevi Putri; Marisa Penriani; Hidayanti Fitra
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1416

Abstract

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.
Pengaruh Dewan Komisaris dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Industri di BEI Periode 2021-2024 Nidia Anggreni Das; Siska Yulia Defitri; Hidayanti Fitra; Chintya Maharani; Natasya Natasya; Marisa Penriani; Tevi Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2960

Abstract

This study aims to analyze the influence of board size and profitability on the financial performance of industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Board size is measured by the number of board members, while profitability is proxied by Return on Assets (ROA). Financial performance is assessed using Return on Equity (ROE), a common metric for evaluating the effectiveness of a company’s operations. The study population includes all industrial companies listed on the IDX during the specified period. The sampling technique employed is purposive sampling, which selects a representative sample based on specific criteria relevant to the study. Data for the analysis were sourced from the annual financial reports published by the companies. Panel data regression analysis was used for data analysis, supported by statistical software, to explore the relationship between the independent variables (board size and profitability) and the dependent variable (financial performance). The study finds that board size and profitability are crucial factors that can influence the financial performance of industrial companies. Larger boards may contribute to better decision-making and governance, while higher profitability can indicate efficient use of resources and positively affect financial outcomes. The results of this study are expected to provide empirical evidence on the role of corporate governance, particularly regarding board size and profitability, in shaping the financial performance of industrial companies in Indonesia. By understanding these relationships, the study aims to contribute to the broader discussion on improving corporate governance and financial performance in emerging markets.
Co-Authors Chintya Maharani Marisa Penriani Natasya Natasya Nidia Anggreni Das Rita Dwi Putri Siska Yulia Defitri Tevi Putri