Author

Rahma Wiyanti

2 papers indexed here

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Review Open access Sep 2026

PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI MAHASISWA MENGENAI PENGGELAPAN PAJAK

This study aims to analyze the influence of tax law understanding, the taxation system, and tax sanctions on students’ perceptions of tax evasion. The research was conducted by examining students of Pamulang University, South Tangerang. The sample used in this study consisted of 99 students from Pamulang University, So...

Gusmarlianti, Rahma Wiyanti · Jurnal Nusa Akuntansi · 0 citations

Open access Sep 2026

PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN

This study aims to analyze the effect of capital structure, dividend policy, and investment decisions on firm value. This study was conducted by analyzing the financial statements of companies in the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024. The sample used in this study was 1...

Fitria Deviyani, Rahma Wiyanti · Jurnal Nusa Akuntansi · 0 citations