Smart Accounting Journal

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA LUBUKLINGGAU

Yayuk Marliza — 2025-08-31

This study aims to determine the effectiveness and contribution of restaurant taxes and advertising taxes to the original regional income (PAD) of Lubuklinggau City. This research was conducted at the Lubuklinggau City Regional Tax and Retribution Management Agency. This study is a qualitative descriptive study. The data used were primary data in the form of interviews and secondary data in the form of Budget Realization Reports. The results show that the level of effectiveness of restaurant taxes from 2018 to 2020 was categorized as effective with an average ratio of 94.78%. The average level of effectiveness of advertising taxes from 2018 to 2020 was categorized as very effective with an average ratio of 145.42%. The contribution of restaurant and advertising taxes in Lubuklinggau City was categorized as poor with an average ratio below 10%.
Keywords: Effectiveness, Contribution, Restaurant Tax, Advertising Tax, Original Regional Income

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Kusnadi Yudha Wiguna — 2025-08-31

The purpose of this study is to analyze the effect of the Current Ratio, Debt to Equity Ratio, and Return on Assets, both partially and simultaneously, on stock prices of food and beverage companies listed on the Indonesia Stock Exchange. This research is classified as quantitative research. The operational variables in this study include the Current Ratio, Debt to Equity Ratio, Return on Assets, and stock prices. The data analysis technique used is descriptive quantitative analysis. The results of the study show that based on the partial regression test (t-test), the Current Ratio (X1) does not have a significant effect on stock prices (Y) because the t-value is less than the t-table value (-0.966 < 1.701) and the significance value is 0.342 > 0.05. The Debt to Equity Ratio (X2) also does not have a significant effect on stock prices (Y) because the t-value is less than the t-table value (0.224 < 1.701) and the significance value is 0.824 > 0.05. Meanwhile, Return on Assets (X3) has a significant effect on stock prices (Y) because the t-value is greater than the t-table value (3.721 > 1.701) and the significance value is 0.001 < 0.05. Simultaneously, the variables Current Ratio (X1), Debt to Equity Ratio (X2), and Return on Assets (X3) have a significant effect on stock prices (Y), where the F-value is greater than the F-table value (6.172 > 2.95) with a significance value of 0.002 < 0.05. The coefficient of determination (Adjusted R Square) is 0.334 or 33.4%. This indicates that the independent variables—Current Ratio (X1), Debt to Equity Ratio (X2), and Return on Assets (X3)—are able to explain 33.4% of the variation in stock prices (Y), while the remaining 66.6% is influenced by other factors not included in the regression model. Therefore, it can be concluded that the influence of these variables on stock prices is relatively low.
Keywords: Current Ratio, Debt to Equity Ratio, Return on Assets, Stock Price

ANALISIS PENGARUH PENGETAHUAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA EMPAT

Subianto — 2025-08-31

The aim of this study is to see taxpayer knowledge and taxpayer awareness of motor vehicle taxpayer compliance in SAMSAT of Musi Rawas Regency. It is quantitative research. Operational variables of this research are Taxpayer Knowledge (X1), Taxpayer Awareness (X2) and Taxpayer Compliance (Y) Analysis technique with multiple linear regression through SPSS program. The result showed that taxpayer knowledge has a significant effect on taxpayer compliance because the Tcount >T table is -0.222> 1.658 with a significant value of 0.825> 0.05 by means Ho is rejected and Ha is accepted. t table is 5,150> 1,296 with ni significant value of 0.000 < 0.05. The results of the F test obtained Fcount> Ftable, namely 15.997 > 2,36 with a significant value of 0.000 <0.05, meaning Ho is rejected and Ha is accepted, that there is a significant effect between Taxpayer Knowledge (X1) and Taxpayer Awareness (X2) on Taxpayer Compliance (Y) at the SAMSAT Office of Musi Rawas Regency. The value of the determinant coefficient (R2) of this study is 0.239 or 23.9%. This means that the ability of the independent variable consisting of Taxpayer Knowledge (X1) and Taxpayer Awareness (X2) can explain the dependent variable of Taxpayer Compliance (Y) of 23.9% while the remaining 76.1% is influenced by other factors that are not included in the regression model for example service quality, administrative sanctions, social environment and others.