Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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PENGARUH MANAJEMEN LABA, INTENSITAS MODAL DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Subsektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)
Get PDFThis study aims to provide empirical evidence of the effect of Earnings Management, Capital Intensity and Company Age on Tax Avoidance. This study uses a quantitative approach and the data used are secondary data. The population in this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The method in determining the sample using purposive sampling. Obtained a sample of 14 companies with a period of five years so that the total obtained is 70 sample data. When testing there are extreme values ??so that 17 sample data experience outliers. The method used is multiple linear regression descriptive statistical test, panel data regression model analysis, the selected model selection test is the Random Effect Model, classic assumption test, multiple linear test and hypothesis testing with the help of statistical data processing Eviews version 9. The results of this study show that Earnings Management, Capital Intensity and Company Age simultaneously have a significant effect on Tax Avoidance. Earnings Management has no significant effect on Tax Avoidance. Capital Intensity has a significant effect on Tax Avoidance. Company age has no significant effect on Tax Avoidance
KEPATUHAN WAJIB PAJAK UMKM KABUPATEN KARO DITINJAU DARI PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN, INSENTIF PAJAK DAN PENGETAHUAN PERPAJAKAN
Get PDFThe purpose of this research is to test and analyze the compliance of MSME taxpayers in Karo Regency. The total population in this study was 10,440 MSMEs recorded at the Karo Regency Cooperative, Employment and MSME Service from the agriculture, industry, services and tourism sectors. A sample of 100 SMEs was determined using the Slovin sample size formula. The sampling technique used was simple and purposive random sampling technique. Data were analyzed using descriptive statistics. The conclusion obtained from this study is that the variables of understanding the preparation of financial statements and tax incentives have an effect on MSME taxpayer compliance. However, tax knowledge does not affect the compliance of MSME taxpayers in Karo Regency
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)
No full textThis study aims to determine the effect of Tax Planning and Deferred Tax Expense on Financial Performance in Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange. Taxes are one of the important sources of state revenue to finance state development. This study also discusses deferred tax and tax planning that will be carried out by the company in generating profits by looking at the financial performance of the company. The research period used is the 2016-2020 period). The type of research used in this research is quantitative with secondary data method. The variable for determining the sample of this study used purposive sampling method and based on the criteria obtained 40 company data and analyzed using panel data regression technique with random effects model to test the hypothesis. The dependent variable in this study is Financial Performance, while the independent variable in this study is Tax Planning and Deferred Tax Expense. Hypothesis testing in this study uses multiple linear regression using Eviews version 10 and Eviews version 12. The results of this study indicate that tax planning and deferred tax expense jointly affect the financial performance of the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016 -2020
PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA STAFF BIRO PEGAWAI UNIVERSITAS ISLAM NEGERI (UIN) RADEN INTAN LAMPUNG
Get PDFThis study aims to determine the effect of job satisfaction and work motivation partially and simultaneously on the performance of bureau staff at the Raden Intan State Islamic University (UIN) Lampung. The research method used is an associative quantitative approach, the population in this study is the staff of the Raden Intan Lampung State Islamic University (UIN) bureau with a total sample of 83 people, while data collection is done by distributing questionnaires to 83 respondents and then analyzed using validity tests. , reliability test, classical assumption test, regression test, coefficient, determination, correlation, and hypothesis testing (t test and f test). The results showed that job satisfaction (X1) had a positive and significant effect on the performance of Raden Intan's employees (UIN) during the Covid-19 pandemic in Bandar Lampung where the value of tcount > ttable was 18,587 > 1,990 with a significance value < 0.05, meaning that the variable satisfaction work has a partial effect on employee performance. Work motivation (X2) does not have a positive influence on employee performance (Y) Raden Intan State Islamic University (UIN) Lampung where the value of tcount < ttable is -0.856 <1.990 with a significance value of > 0.05, meaning that the work motivation variable partially affects employee performance. . Job satisfaction (X1) and work motivation (X2) simultaneously have a positive and significant effect on employee performance (Y) Raden Intan Lampung State Islamic University (UIN) where the fcount > ftable is 170.623 > 3.11 with a significance value < 0, 05 means that the variables of job satisfaction and work motivation have a simultaneous effect on employee performance
PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE
No full textThe purpose of this study was to examine and obtain empirical evidence of the effect of financial distress, political connections, and foreign activity on tax avoidance. This research was conducted using secondary data and then processed using the SPSS application program. The sample used in this study amounted to 11 mining companies that have been selected using a purposive sampling method that has met the criteria of 49 publicly traded companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results of research on financial distress have a significant negative effect, while other variables (political connections, and foreign activity) do not have a significant effect on tax avoidance
ANALISIS PENERAPAN TAX AMNESTY (PENGAMPUNAN PAJAK) TERHADAP RASIO PAJAK SECARA NASIONAL DAN SECARA REGIONAL (KABUPATEN DAN KOTA TANGERANG)
Get PDFThe research for the 2020/2021 academic year is aimed at the application of tax amnesty (tax forgiveness) to tax ratios nationally and at KPP Pratama Tangerang Timur, KPP Pratama Kosambi and KPP Pratama Tigaraksa (KPP Pratama in Tangerang Regency and Tangerang City). Tax Amnesty is a policy in the field of taxation set by the government with the approval of the House of Representatives, this policy provides forgiveness for mistakes that have been made by taxpayers in carrying out their tax obligations in the field of Income Tax (PPh), Value Added Tax of Goods and Services (PPN), and Luxury Goods Sales tax (PPnBM) until the 2015 Fiscal Year. The 2016 Tax Amnesty Policy, which among others aims to increase tax revenues and add to the taxation database, as well as an increase in the tax ratio, therefore, to see the results or impacts, it is necessary to assess or observe the condition of tax revenues, taxation databases and GDP (Domestic Product). Gross) before and after the effective period of the Tax Amnesty policy. This research aims to determine the growth of the tax ratio before and after the 2016 tax amnesty policy nationally and regionally and compare the results. This research method went through several stages, including collecting data on tax revenues and gross domestic product nationally in the period before and after the implementation of the 2016 tax amnesty policy and then calculating the tax ratio. Furthermore, the same steps are carried out regionally (East Tangerang KPP Pratama, Kosambi KPP Pratama and Tigaraksa KPP Pratama which are included in the Pratama KPP in Tangerang Regency and Tangerang City)). And then compare the results between national and regional to find out how the growth of the tax ratio both nationally and regionally after the tax amnesty polic
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS ROA PADA PT BANK CENTRAL ASIA TBK
Get PDFThe purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) Against Return On Assets (ROA) either partially or simultaneously. The research design used in the preparation of this research is causal associative quantitative which aims to determine the effect of the independent variables on the dependent variable in depth describing or revealing problems, situations, events or revealing facts and trying to find solutions or problem solving. The effect Capital Adequacy Ratio (CAR) on Return On Assets (ROA) at PT Bank Central Asia Tbk has a significant effect between the Capital Adequacy Ratio (CAR) variable on the Return On Assets (ROA) variable seen from the significance value of 0,047 which is smaller than the limit value significance of 0,05. 
PENGARUH BEAUTY INFLUENCER DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK FACIAL WASH GARNIER DI SURABAYA
Get PDFThere are many beauty products circulating in the market, therefore good marketing management is needed so that it can improve optimal purchasing decisions to achieve company goals. To achieve maximum purchase decisions, it is necessary to pay attention to the importance of beauty influencers and product quality. The purpose of the study was to determine the influence of beauty influencers and product quality on purchasing decisions for Garnier facial wash products in Surabaya. The population used is consumers who use Garnier facial wash. Determination of the sample through purposive sampling technique, to obtain 77 respondents. Data was collected through the distribution of questionnaires through google forms, then processed using the Partial Least Square (PLS) analysis technique. The results showed that beauty influencers and product quality had a significant positive effect on purchasing decisions
PENGRUH PENILAIAN PRESTASI KERJA ,DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA BBPPMPV BISNIS DAN PARAWISATA SAWANGAN DEPOK
Get PDFThe purpose of the study was to determine the effect of partial and simultaneous assessment of work performance, work discipline and motivation on employee performance at BBPMPPV Business and Tourism, Sawangan Depok. This research is associative with a quantitative approach. The population in this study were all employees of the BBPMPPV Business and Tourism, Sawangan Depok, while the sample used in this study was 145 respondents. Data collection techniques by means of questionnaires, and data analysis techniques using instrument test, classical assumption test, regression analysis, coefficient of determination, t-test and f-test. The results showed that partially the work performance appraisal had a positive and significant effect on employee performance, this can be proven from the simple regression value obtained Y=14,283+1,039X1, R Square 29.2%, and the t value of 7,680 > t table 1.9766 with a significant 0.000 <0.05. Partially, work discipline has a positive and significant effect on employee performance, this can be proven from the simple regression value obtained Y=31,543+0,621X2, value R Square is 62.4%, and the t-count value is 15.403 > t table 1.9766 with a significant 0.000 < 0.05. Partially, motivation has a positive and significant effect on employee performance, this can be proven from the simple regression value obtained by Y=31,483+0,617X3, value R Square is 48.1%, and the t-count value is 11.517 > t table 1.9766 with significant 0.000 < 0.05. Simultaneously assessment of work performance, work discipline and motivation have a positive and significant effect on employee performance, this can be proven from the multiple regression value obtained, namely Y=11.097+0.558X1+0.399X2+0.194X3, R Square is 71 %, and the calculated F value is 114.874 > F table 3.06 with a significance of 0.000 <0.05
PENGARUH PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA: Tinjauan Literatur
Get PDFThe aims of this research are a). to determine the effect of education and training (DIKLAT) on performance based on a literature review study, b). to determine the design that is often used in education and training research (DIKLAT) on performance, c). to find out the instruments that are often used in education and training research (DIKLAT) on performance. The method in searching for article data sources is carried out through the GARUDA database (2016-2021) to retrieve relevant articles published in Indonesian. Key terms and phrases related to education and training (DIKLAT) on performance using Literature Review abstracts or research journal texts were reviewed before being included in the review according to the criteria. Based on 10 journals over the last 5 years reviewed, the results state that education and training (DIKLAT) has a positive and significant effect on performance, and based on 10 journals over the last 5 years reviewed, the results show that the most widely used design is survey research design. based on 10 journals during the last 5 years that were reviewed the results were the most widely used instrument was the questionnaire instrument