Jurnal Pasar Modal dan Bisnis

Analisis Penggunaan Konsultan Pajak Dalam Pelaporan Pajak Oleh Wajib Pajak Orang Pribadi

2024-01-08T07:56:40+00:00

This research is exploratory in nature, namely exploring the factors that taxpayers consider when using tax consultant services. The objects in this research are individual taxpayers in the city of Semarang. Data was obtained using the interview method. This research uses the TRA and TPB approaches, based on this theory behavior is assumed to be determined by motivation. This motivation can be divided into two dimensions, namely the personal dimension (inner) and the social dimension (outer). The results of this research found 8 factors that individual taxpayers consider when using tax consultant services, namely economics, business operations, authority, tax understanding, assistance, business development, subjective assessment, and relationships. It is hoped that this research will be useful for further research to serve as a reference and for further research to expand the research coverage area.

Analisis Kepatuhan Sukarela Wajib Pajak Milenial Pengelola Family Business

2024-01-08T07:57:08+00:00

This research seeks to understand the phenomenon of voluntary compliance with millennial research objects managing family businesses. The data was obtained through direct interviews with informants and the research was conducted using the Theory of Triadic Influence approach framework. According to this theory, the factors that shape a person's behavior can be categorized based on the source of the factors. Intrapersonal sources which are from within the actor's person, interpersonal sources which are from the actor's environment, socio-cultural sources which are from circumstances or socio-cultural values widely applicable in the perpetrator's place of life. There is also reciprocal determinism which gives mutual influence between the three sources. This study found several factors that shape voluntary compliance behavior: trust in the government, religious teachings, tax awareness, perception of fairness, mass media, interaction with the surrounding environment, tax understanding, additional resources, subjective compliance, authority interaction, fear of sanctions, tax consultant and hope for the future.

Analisis Penilaian Harga Wajar Saham Dengan Metode Discounted Cash Flow (Studi Kasus Pada PT Kalbe Farma Tahun 2022)

2024-01-08T07:57:43+00:00

Valuation of the fair price of shares is carried out to calculate and estimate the fair value of a company. The valuation results can be compared with the market value of a company that produces investment recommendations to investors. Valuation can be done by fundamental analysis and technical analysis. This study will discuss fundamental analysis using a top-down approach, in which this fundamental analysis pays attention to macroeconomic analysis, industry analysis, company analysis, and company value valuation. The valuation method used is the Discounted Cash Flow method with the free cash flow to the firm and free cash flow to the equity methods. The data used in this study are macroeconomic data, industry data, and historical data on company financial reports which are needed to provide assumptions related to the company's growth projections in the future. By conducting this analysis, this study is expected to provide insight into the macroeconomic prospects, the industry, and the fair value of PT. Kalbe Farma Tbk.

Analisis Pengaruh Variabel Ekonomi Makro Terhadap Indeks Saham Syariah di Indonesia Periode Maret 2020 – Desember 2022

2024-04-23T02:05:57+00:00

Sharia capital market has existed since 25 years ago. Recently, sharia capital market is growing rapidly proven by the number of investors and Indonesia sharia stock index that increased. Some research show that Indonesia sharia stock index is affected by macroeconomy variable. The aim of this research is to analyze the effect of macroeconomy variable on Indonesia sharia stock index during pandemic Covid-19. Macroeconomy variables that used in this research are currency in circulation, inflation, and IDR exchange rate. Multiple linear regression will be used as a tool for data analysis. Data processing result shows that currency in circulation and IDR exchange rates influence Indonesia sharia stock index but not significant, while IDR exchange rates effects significantly on Indonesia sharia stock index.