This study aims to determine the effect of Quality Tax Service and Tax Sanctions Against Vehicle ... more This study aims to determine the effect of Quality Tax Service and Tax Sanctions Against Vehicle Taxpayer Compliance At Garut SAMSAT Office in the year 2013 until 2016. The research method used in this research is descriptive analysis method with quantitative approach. Population in this research is Vehicle Taxpayer registered at SAMSAT Office of Garut Regency and sample used is counted 100 respondents. Quality of Tax Service and Tax Sanction affect to Vehicle Taxpayer Compliance.
Keuangan memiliki peranan yang sangat penting dalam menunjang keberlangsungan kegiatan suatu univ... more Keuangan memiliki peranan yang sangat penting dalam menunjang keberlangsungan kegiatan suatu universitas. Pada kondisi saat ini di Universitas Bandung Raya mengalami penurunan jumlah mahasiswa yang akan berpengaruh kepada tingkat pendapatannya. Hal yang dilakukan oleh universitas yaitu dengan mencari sebanyak mungkin mahasiswa pada setiap program studi yang tersedia. Berdasarkan hasil penelitian menunjukkan bahwa hal ini mengakibatkan tingkat pengeluaran keuangan lebih besar dibandingkan pendapatannya yang dikarenakan jumlah mahasiswa yang sedikit dan tersebar kepada 4 program studi yang ada. Berdasarkan hasil perhitungan diperoleh bahwa jika universitas akan mendapatkan keuntungan berdasarkan kondisi yang ada yaitu dengan hanya focus terhadap 1 program studi S1 dengan jumlah mahasiswa sebanyak 150 orang.
Sumber daya manusia paling menentukan produktivitas kerja dibandingkan dengan mesin atau perangka... more Sumber daya manusia paling menentukan produktivitas kerja dibandingkan dengan mesin atau perangkat apapun yang ada dalam suatu lembaga organisasi/unit kerja. Tidak dapat dibayangkan apabila suatu kegiatan organiasasi/unit kerja dapat berjalan lancar tanpa adanya sumber daya manusia di dalamnya. Suatu organisasi/unit kerja akan lumpuh dan tidak bisa berbuat apa-apa bila tidak ditunjang dengan sumber daya manusia yang mampu melakukan tugasnya. Dalam kondisi demikian maka kualitas sumber daya manusia diperlukan untuk mengukur kemampuan bersaing dalam era globalisasi yang menuntut kualitas yang unggul sehingga mampu ikut berkompetisi. Saat ini telah terjadi pergeseran paradigma pembangunan sumber daya manusia dari orientasi yang semula hanya berorientasi ke dalam, menjadi orientasi kepada perkembangan global. Menurut Codrey, perkembangan yang dimaksud dari model pengembangan sumber daya manusia tradisional menuju ke model Pembangunan cotemporary.
Companies can do many business opportunities that drive the growth rate of the country’s economy.... more Companies can do many business opportunities that drive the growth rate of the country’s economy. But on the other side of the rate of economic growth, visible social gap and environmental damage occurred. Therefore, the company must run its operations by not only focus on the interests of the company (shareholder), but also look at the social and environmental interests (stakeholder) by implementing green business which is the application of corporate social responsibility (CSR). This study aims to determine the effect of profitability, leverage, and growth on corporate social responsibility disclosure (CSRD) or disclosure of the implementation of green business of food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2013 to 2015 which is the population of this study. This group of companies is taken as the object of research because in those years the group of companies continues to experience growth and contribute the largest to gross domestic product (GDP) compared to other groups of companies. This research can be input for many other companies how condition on CSRD in food and beverage condition seen from financial factors. The type of research is descriptive quantitative with hypothesis testing and causal method. The result of this research proves that profitability variable with return on assets (ROA) indicator influence significantly and positively to CSRD, while leverage and growth does not significantly influence CSRD. Keywords: CSRD, green business, profitability, leverage, growth
This study aims to determine the effect of Quality Tax Service and Tax Sanctions Against Vehicle ... more This study aims to determine the effect of Quality Tax Service and Tax Sanctions Against Vehicle Taxpayer Compliance At Garut SAMSAT Office in the year 2013 until 2016. The research method used in this research is descriptive analysis method with quantitative approach. Population in this research is Vehicle Taxpayer registered at SAMSAT Office of Garut Regency and sample used is counted 100 respondents. Quality of Tax Service and Tax Sanction affect to Vehicle Taxpayer Compliance.
Keuangan memiliki peranan yang sangat penting dalam menunjang keberlangsungan kegiatan suatu univ... more Keuangan memiliki peranan yang sangat penting dalam menunjang keberlangsungan kegiatan suatu universitas. Pada kondisi saat ini di Universitas Bandung Raya mengalami penurunan jumlah mahasiswa yang akan berpengaruh kepada tingkat pendapatannya. Hal yang dilakukan oleh universitas yaitu dengan mencari sebanyak mungkin mahasiswa pada setiap program studi yang tersedia. Berdasarkan hasil penelitian menunjukkan bahwa hal ini mengakibatkan tingkat pengeluaran keuangan lebih besar dibandingkan pendapatannya yang dikarenakan jumlah mahasiswa yang sedikit dan tersebar kepada 4 program studi yang ada. Berdasarkan hasil perhitungan diperoleh bahwa jika universitas akan mendapatkan keuntungan berdasarkan kondisi yang ada yaitu dengan hanya focus terhadap 1 program studi S1 dengan jumlah mahasiswa sebanyak 150 orang.
Sumber daya manusia paling menentukan produktivitas kerja dibandingkan dengan mesin atau perangka... more Sumber daya manusia paling menentukan produktivitas kerja dibandingkan dengan mesin atau perangkat apapun yang ada dalam suatu lembaga organisasi/unit kerja. Tidak dapat dibayangkan apabila suatu kegiatan organiasasi/unit kerja dapat berjalan lancar tanpa adanya sumber daya manusia di dalamnya. Suatu organisasi/unit kerja akan lumpuh dan tidak bisa berbuat apa-apa bila tidak ditunjang dengan sumber daya manusia yang mampu melakukan tugasnya. Dalam kondisi demikian maka kualitas sumber daya manusia diperlukan untuk mengukur kemampuan bersaing dalam era globalisasi yang menuntut kualitas yang unggul sehingga mampu ikut berkompetisi. Saat ini telah terjadi pergeseran paradigma pembangunan sumber daya manusia dari orientasi yang semula hanya berorientasi ke dalam, menjadi orientasi kepada perkembangan global. Menurut Codrey, perkembangan yang dimaksud dari model pengembangan sumber daya manusia tradisional menuju ke model Pembangunan cotemporary.
Companies can do many business opportunities that drive the growth rate of the country’s economy.... more Companies can do many business opportunities that drive the growth rate of the country’s economy. But on the other side of the rate of economic growth, visible social gap and environmental damage occurred. Therefore, the company must run its operations by not only focus on the interests of the company (shareholder), but also look at the social and environmental interests (stakeholder) by implementing green business which is the application of corporate social responsibility (CSR). This study aims to determine the effect of profitability, leverage, and growth on corporate social responsibility disclosure (CSRD) or disclosure of the implementation of green business of food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2013 to 2015 which is the population of this study. This group of companies is taken as the object of research because in those years the group of companies continues to experience growth and contribute the largest to gross domestic product (GDP) compared to other groups of companies. This research can be input for many other companies how condition on CSRD in food and beverage condition seen from financial factors. The type of research is descriptive quantitative with hypothesis testing and causal method. The result of this research proves that profitability variable with return on assets (ROA) indicator influence significantly and positively to CSRD, while leverage and growth does not significantly influence CSRD. Keywords: CSRD, green business, profitability, leverage, growth
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other side of the rate of economic growth, visible social gap and environmental damage occurred. Therefore, the
company must run its operations by not only focus on the interests of the company (shareholder), but also look at
the social and environmental interests (stakeholder) by implementing green business which is the application of
corporate social responsibility (CSR). This study aims to determine the effect of profitability, leverage, and growth
on corporate social responsibility disclosure (CSRD) or disclosure of the implementation of green business of food
and beverage companies listed on the Indonesia Stock Exchange (BEI) 2013 to 2015 which is the population of this
study. This group of companies is taken as the object of research because in those years the group of companies
continues to experience growth and contribute the largest to gross domestic product (GDP) compared to other
groups of companies. This research can be input for many other companies how condition on CSRD in food and
beverage condition seen from financial factors. The type of research is descriptive quantitative with hypothesis
testing and causal method. The result of this research proves that profitability variable with return on assets (ROA)
indicator influence significantly and positively to CSRD, while leverage and growth does not significantly
influence CSRD.
Keywords: CSRD, green business, profitability, leverage, growth
other side of the rate of economic growth, visible social gap and environmental damage occurred. Therefore, the
company must run its operations by not only focus on the interests of the company (shareholder), but also look at
the social and environmental interests (stakeholder) by implementing green business which is the application of
corporate social responsibility (CSR). This study aims to determine the effect of profitability, leverage, and growth
on corporate social responsibility disclosure (CSRD) or disclosure of the implementation of green business of food
and beverage companies listed on the Indonesia Stock Exchange (BEI) 2013 to 2015 which is the population of this
study. This group of companies is taken as the object of research because in those years the group of companies
continues to experience growth and contribute the largest to gross domestic product (GDP) compared to other
groups of companies. This research can be input for many other companies how condition on CSRD in food and
beverage condition seen from financial factors. The type of research is descriptive quantitative with hypothesis
testing and causal method. The result of this research proves that profitability variable with return on assets (ROA)
indicator influence significantly and positively to CSRD, while leverage and growth does not significantly
influence CSRD.
Keywords: CSRD, green business, profitability, leverage, growth