Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah memperkenalkan dan mempertahankan po... more Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah memperkenalkan dan mempertahankan potensi lokal hasil pertanian gula onau yang ada di desa Ombolu, dengan langkah-langkah sebagai berikut : Memberikan pengetahuan dan Keterampilan kepada mitra proses pengolahan hasil pertanian gula onau, memberikan pengetahuan dan pelatihan kepada mitra penggunaan alat sederhana tentang pembuatan gula onau, Memberikan pengetahuan kepada mitra tentang pemasaran produk gula onau, Memberikan pengetahuan dan Keterampilan kepada mitra untuk penjualan produk gula onau melalui media internet yang memanfaatkan website desa. Dari kegiatan tersebut memberikan kesimpulan sebagai berikut : 1). Melalui pengetahuan dan Keterampilan pengolahan, mitra mampu menghasilkan hasil pertanian gula onau yang berkulitas, 2). Setelah mendapat pengetahuan dan keterampilan mitra mampu mengolah hasil pertanian gula onau yang lebih menguntungkan, 3). Melalui pengetahuan dan pelatihan mitra mampu menggunakan alat sederh...
This study aims to pinpoint the variables that affect how people make financial decisions in the ... more This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
In an era of economic turbulence, organizations face the imperative to adapt their financial mana... more In an era of economic turbulence, organizations face the imperative to adapt their financial management strategies to navigate the uncertain terrain. This research presents a case study of Gama Corporate, a leading financial institution, and examines the liquidity and restructuring initiatives undertaken amidst economic turmoil. Through a qualitative case study approach, involving documentary analysis, semi-structured interviews, and surveys, this research explores the drivers, strategies, outcomes, and lessons learned from Gama Corporate's experience. The results revealed that external economic turmoil, compounded by internal challenges, served as a catalyst for Gama Corporate's liquidity and restructuring initiatives. The company implemented a multifaceted approach, which included liquidity management and strategic restructuring. In the short term, the initiative incurred costs, including staff reductions and one-off losses, but in the long term, it resulted in greater fin...
Eastasouth Journal of Effective Community Services
Pengabdian ini menyelidiki peran transformatif inovasi sosial dan kewirausahaan sosial dalam memb... more Pengabdian ini menyelidiki peran transformatif inovasi sosial dan kewirausahaan sosial dalam memberdayakan masyarakat pedesaan untuk mengatasi tantangan sosial di Sukabumi. Dengan menggunakan pendekatan metode campuran, wawasan kualitatif dari wawancara dan diskusi kelompok terarah, dan data kuantitatif dari survei terstruktur, Pengabdian ini mengkaji mekanisme dan dampak konsep-konsep ini terhadap pengembangan masyarakat. Temuan-temuannya mengungkapkan tumbuhnya kesadaran akan inovasi sosial dan kewirausahaan di masyarakat. Para wirausahawan sosial muncul sebagai agen perubahan, menawarkan solusi inovatif untuk masalah-masalah yang sudah berlangsung lama. Upaya kolaboratif dan keterlibatan masyarakat mendorong keberhasilan inisiatif-inisiatif ini. Analisis kuantitatif menegaskan hubungan positif antara keterlibatan dalam proyek inovasi sosial dan pemberdayaan masyarakat. Pendidikan dan akses terhadap sumber daya diidentifikasi sebagai faktor penting. Pengabdian ini menggarisbawahi ...
Journal of Economic, Bussines and Accounting (COSTING)
The existence of the capital market in Indonesia has an important role in economic development. T... more The existence of the capital market in Indonesia has an important role in economic development. There are important factors that investors pay attention to, namely the condition of interest rates and stock returns, and these affect the value of the company. The research method is in the form of a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a positive relationship between interest rates and stock returns on firm value and it can influence investors to buy shares in the company. Keywords: Firm Value, Stock Returns, Interest...
This qualitative study examines the role of corporate governance in managing financial risk withi... more This qualitative study examines the role of corporate governance in managing financial risk within Company X, a pseudonymized listed company based in West Java. Corporate governance practices play a pivotal role in shaping the strategic direction and operational decisions of modern businesses, influencing their overall performance and long-term sustainability. The research employs in-depth interviews with key stakeholders, including board members, executives, auditors, and financial experts, to gain insights into the practices, policies, and mechanisms employed by Company X to manage financial risk. The findings highlight the significance of effective corporate governance in mitigating financial risks and fostering trust among stakeholders. The study contributes valuable insights into the complex relationship between corporate governance and financial risk management, providing practical implications for enhancing risk governance in Indonesia's business landscape.
The impact of the quality of financial statements on investment decision-making is a crucial area... more The impact of the quality of financial statements on investment decision-making is a crucial area of research in the realm of finance. This descriptive study investigates this relationship in the banking sector of West Java, Indonesia. The research employs a combination of quantitative and qualitative methods, analyzing financial statements from selected banks and conducting surveys and interviews with investment decision-makers. The findings reveal that the majority of banks demonstrate consistent adherence to accounting principles, ensuring accurate and relevant financial information. However, concerns regarding the timeliness of financial reporting and comparability of financial statements were identified. Investment decision-makers emphasize the importance of financial statement quality in their evaluations, highlighting its role in building confidence and trust. High-quality financial reporting positively influences investment attractiveness. The study's implications sugges...
Inventory management is a fundamental supply chain management phase that affects the country’s ec... more Inventory management is a fundamental supply chain management phase that affects the country’s economy.The purpose of the study is to determine the effectiveness of inventory management and its impact on the financial performance in the factoring industry, as it has become one of the leading sectors in boosting the development of the national economy.Descriptive and quantitative methods were used, which mainly relied on financial data for 2013–2017 on the selected publicly listed manufacturing companies in Indonesia and Germany based on the LQ45 and DAX stock index, respectively. Several software programs (Microsoft Excel, SPSS, and AMOS) were used for solving the inventory-financial performance and value analysis based on Structural Equation Modeling.The results of the study confirm that inventory performance significantly influences financial performance, as the p-value is below 5%. Inventory performance has an explanatory power of 30.6% for financial performance. An increase in i...
Proceedings of the 2nd Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2022, 29 October 2022, Malang, East Java, Indonesia
This study aims to pinpoint the variables that affect how people make financial decisions in the ... more This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
This study aims to examine the effect of profitability and funding policies on dividend policy an... more This study aims to examine the effect of profitability and funding policies on dividend policy and their impact on profit growth (study of food and beverage companies listed on the IDX). The population in this study are food and beverage companies listed on the IDX as many as 30 issuers. The sample obtained using purposive sampling with predetermined criteria so that 10 companies can be collected with a total of 50 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination test (R2), multiple linear regression tests, and hypothesis testing using multiple linear analysis. The results of the study show that profitability has a significant effect on dividend policy, while funding policy has no significant effect on dividend policy. Significant profit growth mediates the effect of profitability on dividend policy, while not signi...
Journal of Economic, Bussines and Accounting (COSTING)
The purpose of this-study was to determine and assess the Accounting Information System for Forei... more The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state t...
Liquidity is related to the company's ability to meet the company's financial needs in th... more Liquidity is related to the company's ability to meet the company's financial needs in the short term with current funds in the company, and good corporate governance is a system that functions to regulate how the company is managed and controlled properly. When liquidity management and implementation of good corporate governance system are carried out by the company well, it will increase the value of the company. With a good company value, it will be able to attract investors and can provide welfare to the owners and shareholders of the company. Therefore, this article aims to determine the effect of liquidity management applied by the company and the good corporate governance system that is implemented to increase the value of the company. The method used in this study is a qualitative method in the form of a literature study in the field of financial management by paying attention to liquidity and system good. corporate governance on firm value. The method of writing sci...
Perusahaan akan melakukan berbagai kebijakan yang dapat mendukung perkembangan perusahaannya, sal... more Perusahaan akan melakukan berbagai kebijakan yang dapat mendukung perkembangan perusahaannya, salah satunya penerpaan kebijakan dividen. Kebijakan yang dapat menarik perhatian investor untuk berinvestasi pada perusahaan, karena adanya pembagian keuntungan yang dilakukan perusahaan pada pemegang saham. Artikel ini bertujuan untuk mengetahui dampak penerapan kebijakan dividen yang dilakukan perusahaan terhadap kinerja keuangan perusahaan dan akan berimbas pada nilai perusahaan yang baik. Metode yang digunakan dalam penelitian ini adalah metode kualitatif berupa studi literature pada bidang menajemen keuangan dengan penerapan kebijakan dividen pada perusahaan. Metode penulisan artikel ilmiah ini adalah dengan metode kualitatif dan studi literature atau Library Research. Hasil analisis dan penelusuran literature menjelasakan bahwa penerapan kebijakan dividen yang dilakuan perusahaan berdampak positef pada kinerja keuangan perusahaan. Kinerja keuangan yang positif tersebut berdampak posi...
Penelitian ini bertujuan untuk mengetahui sistem e-Filing, pengetahuan perpajakan dan kesadaran w... more Penelitian ini bertujuan untuk mengetahui sistem e-Filing, pengetahuan perpajakan dan kesadaran wajib pajak secara signifikan, parsial dan simultan berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Luwuk. Sampel yang digunakan pada penelitian ini adalah sebanyak 40 orang dengan metode pengambilan sampel non probability sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner dan diberikan langsung kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Luwuk. Data dianalisis menggunakan metode Analisis Regresi Berganda dan diolah dengan SPSS 25. Semua variabel penelitian terlebih dahulu harus melewati uji validitas dan reliabilitas data yang selanjutnya dilakukan uji asumsi klasik kemudian pengujian akhirnya dilakukan uji hipotesis. Hasil penelitian menunjukkan bahwa hanya variabel pengetahuan perpajakan yang berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan variabel sistem e-Filing dan kesadaran wajib pajak tidak ...
Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah memperkenalkan dan mempertahankan po... more Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah memperkenalkan dan mempertahankan potensi lokal hasil pertanian gula onau yang ada di desa Ombolu, dengan langkah-langkah sebagai berikut : Memberikan pengetahuan dan Keterampilan kepada mitra proses pengolahan hasil pertanian gula onau, memberikan pengetahuan dan pelatihan kepada mitra penggunaan alat sederhana tentang pembuatan gula onau, Memberikan pengetahuan kepada mitra tentang pemasaran produk gula onau, Memberikan pengetahuan dan Keterampilan kepada mitra untuk penjualan produk gula onau melalui media internet yang memanfaatkan website desa. Dari kegiatan tersebut memberikan kesimpulan sebagai berikut : 1). Melalui pengetahuan dan Keterampilan pengolahan, mitra mampu menghasilkan hasil pertanian gula onau yang berkulitas, 2). Setelah mendapat pengetahuan dan keterampilan mitra mampu mengolah hasil pertanian gula onau yang lebih menguntungkan, 3). Melalui pengetahuan dan pelatihan mitra mampu menggunakan alat sederh...
This study aims to pinpoint the variables that affect how people make financial decisions in the ... more This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
In an era of economic turbulence, organizations face the imperative to adapt their financial mana... more In an era of economic turbulence, organizations face the imperative to adapt their financial management strategies to navigate the uncertain terrain. This research presents a case study of Gama Corporate, a leading financial institution, and examines the liquidity and restructuring initiatives undertaken amidst economic turmoil. Through a qualitative case study approach, involving documentary analysis, semi-structured interviews, and surveys, this research explores the drivers, strategies, outcomes, and lessons learned from Gama Corporate's experience. The results revealed that external economic turmoil, compounded by internal challenges, served as a catalyst for Gama Corporate's liquidity and restructuring initiatives. The company implemented a multifaceted approach, which included liquidity management and strategic restructuring. In the short term, the initiative incurred costs, including staff reductions and one-off losses, but in the long term, it resulted in greater fin...
Eastasouth Journal of Effective Community Services
Pengabdian ini menyelidiki peran transformatif inovasi sosial dan kewirausahaan sosial dalam memb... more Pengabdian ini menyelidiki peran transformatif inovasi sosial dan kewirausahaan sosial dalam memberdayakan masyarakat pedesaan untuk mengatasi tantangan sosial di Sukabumi. Dengan menggunakan pendekatan metode campuran, wawasan kualitatif dari wawancara dan diskusi kelompok terarah, dan data kuantitatif dari survei terstruktur, Pengabdian ini mengkaji mekanisme dan dampak konsep-konsep ini terhadap pengembangan masyarakat. Temuan-temuannya mengungkapkan tumbuhnya kesadaran akan inovasi sosial dan kewirausahaan di masyarakat. Para wirausahawan sosial muncul sebagai agen perubahan, menawarkan solusi inovatif untuk masalah-masalah yang sudah berlangsung lama. Upaya kolaboratif dan keterlibatan masyarakat mendorong keberhasilan inisiatif-inisiatif ini. Analisis kuantitatif menegaskan hubungan positif antara keterlibatan dalam proyek inovasi sosial dan pemberdayaan masyarakat. Pendidikan dan akses terhadap sumber daya diidentifikasi sebagai faktor penting. Pengabdian ini menggarisbawahi ...
Journal of Economic, Bussines and Accounting (COSTING)
The existence of the capital market in Indonesia has an important role in economic development. T... more The existence of the capital market in Indonesia has an important role in economic development. There are important factors that investors pay attention to, namely the condition of interest rates and stock returns, and these affect the value of the company. The research method is in the form of a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a positive relationship between interest rates and stock returns on firm value and it can influence investors to buy shares in the company. Keywords: Firm Value, Stock Returns, Interest...
This qualitative study examines the role of corporate governance in managing financial risk withi... more This qualitative study examines the role of corporate governance in managing financial risk within Company X, a pseudonymized listed company based in West Java. Corporate governance practices play a pivotal role in shaping the strategic direction and operational decisions of modern businesses, influencing their overall performance and long-term sustainability. The research employs in-depth interviews with key stakeholders, including board members, executives, auditors, and financial experts, to gain insights into the practices, policies, and mechanisms employed by Company X to manage financial risk. The findings highlight the significance of effective corporate governance in mitigating financial risks and fostering trust among stakeholders. The study contributes valuable insights into the complex relationship between corporate governance and financial risk management, providing practical implications for enhancing risk governance in Indonesia's business landscape.
The impact of the quality of financial statements on investment decision-making is a crucial area... more The impact of the quality of financial statements on investment decision-making is a crucial area of research in the realm of finance. This descriptive study investigates this relationship in the banking sector of West Java, Indonesia. The research employs a combination of quantitative and qualitative methods, analyzing financial statements from selected banks and conducting surveys and interviews with investment decision-makers. The findings reveal that the majority of banks demonstrate consistent adherence to accounting principles, ensuring accurate and relevant financial information. However, concerns regarding the timeliness of financial reporting and comparability of financial statements were identified. Investment decision-makers emphasize the importance of financial statement quality in their evaluations, highlighting its role in building confidence and trust. High-quality financial reporting positively influences investment attractiveness. The study's implications sugges...
Inventory management is a fundamental supply chain management phase that affects the country’s ec... more Inventory management is a fundamental supply chain management phase that affects the country’s economy.The purpose of the study is to determine the effectiveness of inventory management and its impact on the financial performance in the factoring industry, as it has become one of the leading sectors in boosting the development of the national economy.Descriptive and quantitative methods were used, which mainly relied on financial data for 2013–2017 on the selected publicly listed manufacturing companies in Indonesia and Germany based on the LQ45 and DAX stock index, respectively. Several software programs (Microsoft Excel, SPSS, and AMOS) were used for solving the inventory-financial performance and value analysis based on Structural Equation Modeling.The results of the study confirm that inventory performance significantly influences financial performance, as the p-value is below 5%. Inventory performance has an explanatory power of 30.6% for financial performance. An increase in i...
Proceedings of the 2nd Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2022, 29 October 2022, Malang, East Java, Indonesia
This study aims to pinpoint the variables that affect how people make financial decisions in the ... more This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
This study aims to examine the effect of profitability and funding policies on dividend policy an... more This study aims to examine the effect of profitability and funding policies on dividend policy and their impact on profit growth (study of food and beverage companies listed on the IDX). The population in this study are food and beverage companies listed on the IDX as many as 30 issuers. The sample obtained using purposive sampling with predetermined criteria so that 10 companies can be collected with a total of 50 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination test (R2), multiple linear regression tests, and hypothesis testing using multiple linear analysis. The results of the study show that profitability has a significant effect on dividend policy, while funding policy has no significant effect on dividend policy. Significant profit growth mediates the effect of profitability on dividend policy, while not signi...
Journal of Economic, Bussines and Accounting (COSTING)
The purpose of this-study was to determine and assess the Accounting Information System for Forei... more The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state t...
Liquidity is related to the company's ability to meet the company's financial needs in th... more Liquidity is related to the company's ability to meet the company's financial needs in the short term with current funds in the company, and good corporate governance is a system that functions to regulate how the company is managed and controlled properly. When liquidity management and implementation of good corporate governance system are carried out by the company well, it will increase the value of the company. With a good company value, it will be able to attract investors and can provide welfare to the owners and shareholders of the company. Therefore, this article aims to determine the effect of liquidity management applied by the company and the good corporate governance system that is implemented to increase the value of the company. The method used in this study is a qualitative method in the form of a literature study in the field of financial management by paying attention to liquidity and system good. corporate governance on firm value. The method of writing sci...
Perusahaan akan melakukan berbagai kebijakan yang dapat mendukung perkembangan perusahaannya, sal... more Perusahaan akan melakukan berbagai kebijakan yang dapat mendukung perkembangan perusahaannya, salah satunya penerpaan kebijakan dividen. Kebijakan yang dapat menarik perhatian investor untuk berinvestasi pada perusahaan, karena adanya pembagian keuntungan yang dilakukan perusahaan pada pemegang saham. Artikel ini bertujuan untuk mengetahui dampak penerapan kebijakan dividen yang dilakukan perusahaan terhadap kinerja keuangan perusahaan dan akan berimbas pada nilai perusahaan yang baik. Metode yang digunakan dalam penelitian ini adalah metode kualitatif berupa studi literature pada bidang menajemen keuangan dengan penerapan kebijakan dividen pada perusahaan. Metode penulisan artikel ilmiah ini adalah dengan metode kualitatif dan studi literature atau Library Research. Hasil analisis dan penelusuran literature menjelasakan bahwa penerapan kebijakan dividen yang dilakuan perusahaan berdampak positef pada kinerja keuangan perusahaan. Kinerja keuangan yang positif tersebut berdampak posi...
Penelitian ini bertujuan untuk mengetahui sistem e-Filing, pengetahuan perpajakan dan kesadaran w... more Penelitian ini bertujuan untuk mengetahui sistem e-Filing, pengetahuan perpajakan dan kesadaran wajib pajak secara signifikan, parsial dan simultan berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Luwuk. Sampel yang digunakan pada penelitian ini adalah sebanyak 40 orang dengan metode pengambilan sampel non probability sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner dan diberikan langsung kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Luwuk. Data dianalisis menggunakan metode Analisis Regresi Berganda dan diolah dengan SPSS 25. Semua variabel penelitian terlebih dahulu harus melewati uji validitas dan reliabilitas data yang selanjutnya dilakukan uji asumsi klasik kemudian pengujian akhirnya dilakukan uji hipotesis. Hasil penelitian menunjukkan bahwa hanya variabel pengetahuan perpajakan yang berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan variabel sistem e-Filing dan kesadaran wajib pajak tidak ...
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