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Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance : (Perusahaan Pertambangan di Bursa Efek Indonesia)
Get PDFThe aim of this research is to examine the effect of company size and Capital Intensity on tax avoidance of mining companies in 2019-2021. Sampling using purposive sampling technique, the number of data is 42. Types of quantitative data and secondary data. Multiple regression data analysis techniques, coefficient of determination, and hypothesis testing (t test). The results of research on firm size and Capital Intensity have no effect on tax avoidance. Big companies will not do tax evasion because they have a reputation. Fixed asset investment aims to improve the company's operations to achieve high profits
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan
Get PDFThis study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.
Peran Investment Opportunity Set dalam Memoderasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan
Get PDFThe objective of this study is to assess and examine how the company's value is influenced by factors such as sustainability reporting, capital structure, and cash flow volatility. The study also explores how the investment opportunity set serves as a moderating factor in this relationship. This research employs a quantitative approach, focusing on companies within the mining sector listed on the Indonesia Stock Exchange during the period from 2018 to 2021. The sample selection was carried out using purposive sampling, resulting in a final sample size of 13 companies meeting the predefined criteria. The collected data was subjected to analysis using both multiple linear regression and Moderate Regression Analysis (MRA), utilizing the SPSS 26 software application. The findings of this investigation reveal that sustainability reporting contributes positively to a company's value. In contrast, neither capital structure nor cash flow volatility exhibits a significant influence on company value. Moreover, the study demonstrates that the investment opportunity set acts as a moderating variable, affecting the impact of sustainability reports, capital structure, and cash flow volatility on company value. The conclusions drawn from this study offer insights to potential investors, providing them with valuable considerations when assessing the factors impacting a company's value prior to making investment decisions
Analisis Kesiapan Penggunaan Digital Finance pada UMKM di Kota Palopo Perspektif I-TOE Model
Get PDFDigital finance can help improve the effectiveness and efficiency of business processes and operations, especially Micro, Small and Medium Enterprises ( SMEs ). Productive SMEs are one of the main keys in driving the acceleration of national economic recovery. The Financial Services Authority (OJK) also explained the importance of Digital finance's contribution in supporting the achievement of Sustainable Development Goals (SDGs). The urgency of the research is related to the use of digital finance which is still not massive among SMEs in Palopo City, one of which is caused by the readiness of SMEs in using digital finance. This study aims to determine the readiness of SMEs in using digital finance. The research method uses a quantitative approach based on the Individual - Technology Organization Environment (I-TOE) model by involving SMEs in Palopo City as respondents. The population is SMEs who live in Palopo city, and the sampling technique uses simple random sampling. Data collection is done through surveys / questionnaires both manually and online. The data analysis technique in this study used multiple linear regression. The results showed that partially the technology and environmental variables had a positive effect on the readiness of SMEs to use digital finance. as well as for individual and organizational variables showed results that had no effect. Meanwhile, the results of the simultaneous test can explain that the Independent variables (Environment, Organization, Individual and Technology) affect the readiness to use digital finance variable
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan
Get PDFFor investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size
Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Tahun 2019-2022
Get PDFCapital structure and profitability are essential factors in business, where profitability serves as the primary indicator of a company's success. This research aims to examine the impact of capital structure on profitability in manufacturing companies before and after the COVID-19 pandemic, focusing on companies listed on the Indonesia Stock Exchange (IDX). The research methodology employed multiple linear regression analysis. The F-test results indicate an F-value of 53.817 with a significance level (P-value) of 0.000, which is smaller than ? = 0.05, indicating the suitability of the model used in this study. The adjusted R-squared (adjusted coefficient of determination) is 0.571. The t-test calculations show that the regression coefficient (X1) for Debt to Equity Ratio (DER) is 0.248, which is positively valued, with a significance level of 0.008, less than 0.050. The two-tailed P-value for the difference between ROA (Return on Assets) Before Pandemic and ROA After Pandemic is 0.110, which is greater than 0.05. Similarly, the two-tailed P-value for the difference between DER Before Pandemic and DER After Pandemic is 0.929, also greater than 0.05. In conclusion, Debt to Equity Ratio (DER) has a significantly positive impact on Profitability. Based on the ROA ratio, there is no significant difference in profitability (ROA) among Manufacturing Companies on the Indonesia Stock Exchange before and after the COVID-19 pandemic. Additionally, based on the DER ratio, there is no significant difference in the Debt to Equity Ratio (DER) among Manufacturing Companies on the Indonesia Stock Exchange before and after the COVID-19 pandemic
Pengaruh Islamic Values Dan Corporate governance Terhadap Corporate Governance Disclosure Pada Bank Syariah di Indonesia
Get PDFThis research aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this research are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this research is corporate governance disclosure. This research's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 companies were selected from a total sample of 52 research data points. The analysis technique used is multiple linear regression with SPSS v25 software. The results of this research indicate that Islamic values have no effect on corporate governance disclosure, corporate governance proxied by corporate governance mechanisms has an effect on corporate governance disclosures, managerial ownership has no effect on corporate governance disclosures, and institutional ownership has no effect on corporate governance disclosures
Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions
Get PDFThis research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP: Bahasa Indonesia
No full textTaxes are mandatory contributions from the people as taxpayers to the state treasury based on established law. 79% of state revenue comes from taxes and is included in the state budget. Which is with the intention to spend on public needs. This research is aim to to test whether there is an effect of Tax Socialization, Quality of Fiscal Services and Tax Sanction on WPOP compliance. This study has a population 75,350 Individual Taxpayer Registered at KPP Pratama South Batam. Sampling used simple random sampling method and obtained a sample of 111. The data source was primary data through distributed questionnaires. The data analysis technique used to conduct this research was multiple linear regression analysis. However, because there is heteroskedasticity, the researcher uses Parameter Estimates with Robust Standard Errors as a benchmark in determining significance Based on the tests conducted in this study, it was concluded through the T test and F test that Tax Socialization has no effect on Individual Taxpayer Compliance, Fiscal Service Quality has no effect on Individual Taxpayer Compliance. And also Tax Sanctions have a positive significant effect on Individual Taxpayer Compliance. Meanwhile, the coefficient of determination shows that Individual Taxpayer Compliance is influenced by an independent variable of 41,7%. While the remaining 58,3% is influenced by other independent variables that not tested in this study
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN MUSI RAWAS
Get PDFThe problem examined in this study is about the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Eifficiency, Eiffectiveness and Harmony Ratios. This study uses a qualitative method. Data collection techniques used are observation, interviews and documentation. The results showed that the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Efficiency Ratio, from 2017 to 2022 can be categorized as inefficient with an aveirange efficiency ratio valuei of 93,6%. The Financial Performance of the Musi Rawas Regency Culture and Tourism Office in terms of the Effectiveness Ratio, from 2017 – 2022 as a whole is in the effective criteria with an average effectiveness ratio valuei of 94%. Thei Financial Performance of the Office of Culture and Tourism of Musi Rawas Regency in terms of the Conformity Ratio, from 2017 – 2022 can be said to be compatible, with an average compatibility ratio value of 77,3%. The results of this research are expected to be useful for the Culture and Tourism Office of Musi Rawas Regency. They need to pay more attention to things that can be a potential source of income, such as paying special attention to tourist objects