PENGARUH PROFITABILITAS DAN ISLAMIC SOSIAL REPORTING TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEK SAHAM SYARIAH INDONESIA TAHUN 2018 2021

Authors

  • Yoga Pangestu Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
  • Maulana Yusuf Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
  • Firman Syah Noor Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi

DOI:

https://doi.org/10.55606/jsr.v1i5.2240

Keywords:

Factors, Interest in Umrah, PT. Ameera Mecca, Batang Hari Regency

Abstract

This research is entitled Factors Influencing Public Interest in Performing Umrah Worship During the Covid-19 Pandemic (Case Study of Hajj and Umrah Travel at PT. Ameera Mecca, Batang Hari Regency). The aims of this study are: 1) To find out the factors that influence the community's interest in organizing the Umrah pilgrimage at PT. Ameera Mecca during the pandemic. 2) To determine the influence of these factors partially and simultaneously on public interest in organizing the Umrah pilgrimage at PT. Ameera Mecca during the pandemic. 3) To find out what factors have the most dominant influence on people's interest in organizing the Umrah pilgrimage at PT. Ameera Mecca during the pandemic. The research method used by researchers is a quantitative approach. The results of this study are: 1) From the results of the regression test it was found that partially the product had a significant effect on public interest in performing Umrah during the Covid 19 period at Ameera Tour and Travel Batanghari. 2) From the results of the regression test it was found that partially the service had a significant effect on community interest in performing the Umrah pilgrimage during the Covid 19 period at Ameera Tour and Travel Batanghari. 3) From the results of the regression test it was found that partially Promotion had no significant effect on Community Interest in performing the Umrah pilgrimage during the Covid 19 period at Ameera Tour and Travel Batanghari. 4) From the results of the regression test it was found that partially the price did not have a significant effect on public interest in performing the Umrah pilgrimage during the Covid 19 period at Ameera Tour and Travel Batanghari. 5) Simultaneously, Products, Services, Promotions and Prices have a significant effect on Community Interest in performing the Umrah pilgrimage during the Covid 19 period at Ameera Tour and Travel Batanghari.

References

[1] Al-Qur’an dan Terjemahannya. Departemen Agama RI. Jakarta Bumi Restu. 2010.
[2] Ghozali, Imam. Analisis Multivariate Dengan Program IBM SPSS 19, Semarang: Fakultas Ekonomi Universitas Diponegoro, 2011.
[3] Ghozali, Imam. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update PLS Regresi, Semarang: BadanPenerbit Universitas Diponegoro, 2013.
[4] Hidayat, Wastam Wahyu. Dasar-Dasar Analisa Laporan Keuangan. Ponorogo: Uwais Inspirasi Indonesia, 2018.
[5] Husaini, Husman dan Setiadi, Purnomo. Metodologi Penelitian Sosial, Jakarta: Bumi Aksara, 2017.
[6] Ikatan Akuntan Indonesia. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik, Jakarta: Dewan Standar Akuntansi Keuangan, 2009.
[7] Kasmir. Analisis Laporan Keuangan Edisi 1 Cetakan Kesembilan. (Jakarta: Raja Grafindo, 2018.
[8] Kasmir. Analisis Laporan Keuangan Edisi 1 Cetakan Kesembilan. Jakarta: Raja Grafindo, 2018.
[9] Priyatno, Dwi. SPSS 16 Pengolahan Data Terpraktis, Yogyakarta: Andi Offset, 2014.
[10] Rahayu, Siti Kurnia. Perpajakan Indonesia Konsep dan Aspek Formal, Jakarta: Graha Ilmu, 2010.
[11] Rist, Michael dan Pizzica, Albert. Rasio Keuangan Eksekutif: Bagaimana Menilai Kekuatan Perusahaan, Memperbaiki Masalah, dan Membuat Keputusan Lebih Baik. Jakarta: Gramedia Pustaka Utama, 2015.
[12] Munawir. Analisis laporan Keuangan Edisi Keempat Cetakan Kelima Belas. Yogyakarta: Liberty, 2010.
[13] Siregar, Sofyan. Statistik Deskriptif Untuk Penelitian., Jakarta: Raja Grafindo Persada, 2010.
[14] Sugiyono. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta, 2019.

Downloads

Published

2023-10-29

How to Cite

Yoga Pangestu, Maulana Yusuf, & Firman Syah Noor. (2023). PENGARUH PROFITABILITAS DAN ISLAMIC SOSIAL REPORTING TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEK SAHAM SYARIAH INDONESIA TAHUN 2018 2021. Journal of Student Research, 1(6), 233–256. https://doi.org/10.55606/jsr.v1i5.2240