THE EFFECT OF DIVIDEND PAYOUT RATIO, CURRENT RATIO AND FIRM SIZE ON STOCK PRICES IN BANKING COMPANIES
Keywords:
Tax Understanding, Tax Sanctions, Taxpayer Awareness,, Taxpayer Compliance, Land and Building Tax (PBB).Abstract
This study aims to analyze the effect of tax understanding, tax sanctions, and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Sumengko Village, Duduksampeyan District, Gresik Regency. This research employed a quantitative method with a causal associative approach. The sample consisted of 96 respondents selected using the Simple Random Sampling technique based on the Slovin formula. Data were collected through questionnaires and analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination, t-test, and F-test. The findings are expected to provide input for the government in improving taxpayer compliance and serve as a reference for future studies in the field of taxation.
References
Arianti, I. F., & Handayani, N. (n.d.). Pengaruh profitabilitas, kebijakan dividen, pertumbuhan penjualan, dan ukuran perusahaan terhadap harga saham. Jurnal Ilmu dan Riset Akuntansi, 11(1)
Fadel, M. (2021). Pengaruh Long Term Debt To Equity Ratio, Current Ratio Dan Firm Size Terhadap Harga Saham. Bongaya Journal for Research in Accounting (BJRA), 4(2), 20–29. https://doi.org/10.37888/bjra.v4i2.312
Fadila, A. N., & Nuswandari, C. (2022). Faktor yang mempengaruhi harga saham.
Jurnal Ilmiah Ekonomi Dan Bisnis, 15(2), 283–293.
Noviana, K., & Nurmasari, I. (2024). Pengaruh Return on Equity dan Current Ratio terhadap Harga Saham PT Bank Mandiri ( Persero ) Tbk Periode 2013-2022. Jurnal Ekonomi, Manajemen dan Bisnis, 1(1), 79–87.
Sugianto, A. P., & Istanti, L. N. (2024). Pengaruh Keputusan Investasi , Kebijakan Utang, Dan Pada Perusahaan Perbankan Yang Terdaftar Di Bei. Modus, 36(1), 1–17.
Warisman, W., & Amwila, A. Y. (2022). Pengaruh Struktur Modal Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dan Dampaknya Terhadap Harga Saham Pada Sektor Pertambangan Periode 2016-2020. Jurnal Ilmiah Manajemen, 10(2), 273–284.
Widiantoro, D., & Khoiriawati, N. (2023). Pengaruh Likuiditas, Profitabilitas dan Solvabilitas Terhadap Harga Saham Perusahaan LQ45 Yang Terdaftar Pada Bursa Efek Indonesia. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 7(2), 168–190.
Safitri, A. D., Satiti, A. D. R., Hayati, E., & Ghofur, A. (2025, July). THE EFFECT OF QUICK RATIO, DEBT TO ASSET RATIO, AND DEBT TO EQUITY RATIO ON FINANCIAL PERFORMANCE. In NICEBIS: National Innovation Conference on Economics and Business (Vol. 1, No. 1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Anisah Khoiriyah, Abdul Ghofur , Rosdiyati, Erna Hayati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Teknik Membaca Napas Permainan Mahjong Ways 2 Agar Tidak Mudah Terjebak Dead Spin