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Corresponding Author
Erni Rohmawati

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The purpose of this study was to determine whether the company-s financial performance mediates the relationship between corporate social responsibility (CSR) on firm value. The research was conducted by taking a sample of 8 companies listed in Indonesia Stock Exchange 2013-2017 for food and beverage sector company. Sampling was done by purposive sampling method. The analysis technique used is regression of panel data. Based on the analysis found that the financial performance variable is not significant to firm value, only CSR is related to firm value.

Keywords
financial performance, corporate social responsibility, firm value

Topic
Accounting Education

Link: https://ifory.id/abstract/qrFw89vUzmcW

Corresponding Author
Desy Amaliati

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA

Abstract
This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayers compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district as many as 27,761 taxpayers. The sample in this study amounted to 100 taxpayers obtained from the results of calculations using the Slovin formula. The method of collecting data in this study by distributing questionnaires. Questionnaire tests in this research, namely data quality test, classic assumption test, and hypothesis test. The results of this research indicate that there is a significant effect of the understanding variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.307) and tcount greater than the value of ttable (4.408> 1.98498) at the significance value (0,000 < 5%). There is a significant effect of tax sanction variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the negative regression coefficient (-0.209) and tcount smaller than the value of ttable (-1.452 < 1.98498) at the significance value (0,150 > 5%). There is a significant effect of the level of trust in the government variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.654) and tcount greater than the value of ttable (6.540 > 1.98498) at the significance value (0,000 < 5%). Understanding, tax Sanctions, and the level of trust in the government have a significant effect of a manner together on taxpayers compliance in PBB-P2 payments. This is evidenced by the value of Fcount which is greater than the value of Ftable (28,113 > 2,70) at the significance value (0,000 < 5%). Keywords : Compliance PBB-P2 Taxpayers, Understanding of Taxes, Tax Sanctions, Level of Trust in the Government

Keywords
Keywords : Compliance PBB-P2 Taxpayers, Understanding of Taxes, Tax Sanctions, Level of Trust in the Government

Topic
Accounting Education

Link: https://ifory.id/abstract/XHBTpDmdwQhq