Browsing by Author "Maemunah, Mumun"

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    THE ANALYSIS EFFECT OF AWARENESS OF THE TAXPAYER AND SERVICE TAX AUTHORITIES ON TAX COMPLIANCE (CASE RESEARCH ON NORTH KARAWANG PRIMARY TAX SERVICES OF 2018)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Yanti; Maemunah, Mumun; Saudi, Mohd Haizam Mohd
    The purpose of this research was to determine the effect of awareness of the tax payer and service tax authorities on tax compliance. This research was conducted at the Pratama Karawang North Tax Service Office in 2018. This research uses a quantitative approach. The sample is taken by convience sampling technique, with a sample size of 100 respondents. Data collection methods related to research use question naire methods in the form of statements. The partial test results (t) show that the awareness of the tax payer and service tax authorities at the Pratama Karawang North Tax Service Office in 2018 have an effect on Taxpayer Compliance. Simultaneous Test Results (F) show that all independent variables have a joint effect on the dependent variable.
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    THE EFFECTS OF SALES AND RECEIVABLE TURNOVER TOWARDS NET PROFIT: A STUDY ON BASIC AND CHEMICAL INDUSTRIAL SECTOR MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE FOR PERIOD OF 2012-2016
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Yanti; Maemunah, Mumun; Saudi, Mohd Haizam Mohd
    This study aims to determine how the effect of sales and receivable turnover on net income and the magnitude of the effect of sales and turnover of receivables on net income in manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange.The method used in this research is quantitative method with descriptive and verification research approaches. The population in this study are basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 66 companies, and the sample in this study consisted of 15 basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange meets the specified criteria. Data analysis methods used are the classic assumption test, multiple regression analysis, coefficient of determination and hypothesis testing. The type of data used is secondary data, by collecting the annual financial statements of companies manufacturing basic and chemical industry sectors which are listed on the Indonesia Stock Exchange from 2012 to 2016.Based on the results of the t test shows the level of significance obtained from the variable sales of 0,000 <0.05 which means that sales affect net income. While the t test results obtained from the receivable turnover variable showed a significance level of 0,000 <0.05, which means that the receivable turnover affected net income. F test results, obtained a value of 110,167 with a significant level of 0,000 <0.05, which means that together (simultaneously) sales and receivable turnover affect the net income. And changes that occur in net income can be explained by the variable sales and receivable turnover of 78.7%, the remaining 21.3% is explained by other independent variables not included in the model.