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Determinant of Tax Avoidance with Company Size as a Moderating Variable: Empirical Study in Indonesia
Get PDF This study aims to investigate and analyze the impact of environmental, social, and governance (ESG) performance, institutional ownership, and foreign ownership on tax avoidance practices. In addition, this study also examines how company size acts as a variable that moderates the relationship. Using a quantitative approach, this study uses data from 21 purposively selected publicly listed manufacturing companies during the 2019-2023 period. Panel data linear regression analysis and moderation regression analysis were used in data processing.The research findings show that ESG performance, institutional ownership, and foreign ownership have a significant influence on tax avoidance in listed manufacturing companies during the 2019-2023 period. Furthermore, this study reveals that firm size can strengthen the influence of ESG performance, institutional ownership, and foreign ownership on tax avoidance tendencies
The Effect of Debt Policies, Intellectual Capital, and Corporate Governance Mechanisms on Firm Value in Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the Period 2020-2023
Get PDFThis study aims to determine the effect of debt policy, intellectual capital, and good corporate governance mechanisms on firm value. Indicators used to measure good corporate governance mechanisms in this study is the managerial ownership, institusional ownership, and independent commissioner. Debt policy variable is measured using debt to equity ratio, intellectual capital variables are measured using the Pulic model (1998), while the variable firm value is measured using Tobin’s Q. The population in this study is the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2020-2023 period were 34 companies. The sample in this study was taken using a purposive sampling method and obtained as many as 33 sample companies. This study uses multiple linear regression analysis and descriptive statistics processed with SPSS 22. The results showed that the variable of debt policy, intellectual capital and independent commissioner variables have a significant effect on firm value. The results also prove that managerial ownership and institusional ownership do not have significant effect on firm value
Optimalisasi Sistem Informasi Akuntansi Penggajian Untuk Meningkatkan Efisiensi dan Akurasi Keuangan Perusahaan (Studi Kasus Pada Pt Maxpower Indonesia)
No full textPenelitian ini bertujuan untuk menganalisis implementasi sistem informasi akuntansi penggajian di PT Maxpower Indonesia serta dampaknya terhadap efisiensi administrasi dan akurasi laporan keuangan. Dengan menggunakan metode studi kasus berbasis pendekatan kualitatif, penelitian ini mengumpulkan data melalui observasi, wawancara mendalam, dan analisis dokumen perusahaan. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penggajian yang terintegrasi mampu meningkatkan efisiensi operasional dengan mempercepat proses penggajian serta mengurangi tingkat kesalahan dalam pencatatan transaksi. Selain itu, penggunaan teknologi biometrik dalam pencatatan absensi karyawan berkontribusi terhadap peningkatan ketepatan data dan transparansi dalam sistem penggajian. Implikasi dari penelitian ini menggarisbawahi pentingnya penguatan keamanan data serta integrasi sistem dengan kebijakan perpajakan untuk memastikan kepatuhan terhadap regulasi yang berlaku. Studi ini memberikan wawasan bagi perusahaan dalam mengoptimalkan sistem penggajian berbasis teknologi guna mencapai efisiensi yang lebih tinggi dan akuntabilitas keuangan yang lebih baik
Discourse on Optimizing Digital Transformation of IoT-Based Education Administration: A QoE Study on SIJAKA Applications with an Absorptive Capacity Theory Approach
Get PDFDigital transformation is an essential need in educational administration to improve the efficiency and accuracy of work processes. Mercu Buana University developed the SIJAKA (Employee Performance System) application to automate the performance assessment of educational staff, overcoming the challenges of manual systems such as data processing delays, human error, and lack of transparency. This study aims to evaluate the user experience (User Experience), technical aspects, and organizational impact of the SIJAKA application with a descriptive quantitative method using a Likert scale questionnaire. Respondents consisted of five educational staff involved in the initial implementation of the application. The results showed an average positive score on all main variables. In user experience, the intuitive navigation feature and simple interface recorded the highest scores, supporting ease of technology adaptation. From a technical perspective, the application performed well in device compatibility and access speed, but the data security aspect needs to be improved. The organizational impact recorded significant work efficiency, reduced manual errors, and increased internal coordination. The implications of this study include recommendations for optimizing data security, better system integration, and user training to maximize technology adoption. The novelty of this article lies in the use of the Absorptive Capacity Theory framework to analyze the organization's ability to absorb, assimilate, and utilize digital technology in educational administration. These findings provide strategic insights for the development of digital transformation in other higher education institutions
Classification of Document Similarity Using Winnowing Algorithm with Jaccard Coefficient Approach
Get PDFIn the era of information technology advancement, easy access to various sources of information through the internet has changed the way students conduct research. While it provides significant benefits, this convenience also brings the problem of plagiarism, which is a detrimental act in the academic world. Plagiarism is the act of copying or taking ideas from someone else's work without giving proper credit, which is contrary to academic guidelines. This research aims to develop an effective plagiarism detection system that is in accordance with the Indonesian language. This system uses a Winnowing algorithm with a Jaccard Coefficient approach and a technique of eliminating non-descriptive words (stopwords) in Indonesian. Samples of documents in Indonesian were taken from the final project of Mercu Buana University students. The data is collected from the university's repository and will be analyzed to measure the level of similarity between documents and the performance of the Winnowing algorithm in detecting plagiarism. The results of this study show that the development of a plagiarism detection system using the Winnowing algorithm and the Jaccard Coefficient approach with an n-gram value of 7 succeeded in achieving optimal results with precision, recall, and accuracy results reaching 100%. The similarity index detection system is able to provide accurate and relevant results on Indonesian documents
Beyond Tax Knowledge: Exploring the Impact of Digital Literacy and Tax Stereotypes on MSME Tax Compliance (Case Study on MSME Taxpayers in Kesambi District, Cirebon, West Java, Indonesia)
Get PDFThis study addresses the low level of tax compliance among MSMEs in Kesambi District, which remains a persistent issue despite existing tax policies. The phenomenon gap lies in the insufficient understanding of how tax literacy, digital literacy, and tax stereotypes influence compliance behavior. While previous studies have focused on individual aspects of tax compliance, limited research has examined the combined effect of these three variables. This research analyzes the impact of tax literacy, digital literacy, and tax stereotypes on MSME taxpayer compliance. A quantitative research method was employed, using primary data collected through structured questionnaires distributed to 125 MSME taxpayers. The data were analyzed using Partial Least Square (PLS) version 3.0, encompassing validity and reliability tests and structural model analysis. The results indicate that tax literacy does not significantly affect tax compliance, suggesting that mere knowledge of tax regulations is insufficient to drive compliance. Conversely, digital literacy significantly influences tax compliance, demonstrating the importance of digital access in facilitating tax reporting and payment. Additionally, tax stereotypes negatively impact compliance, highlighting the role of perceptions and trust in shaping taxpayer behavior. The findings provide theoretical implications by integrating the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) in tax compliance research. The study suggests improving digital literacy and addressing tax-related stereotypes can enhance voluntary tax compliance. This research contributes novelty by examining the interplay of these three factors, offering new insights for policymakers in designing more effective tax strategies
Sistem Informasi Akuntansi Penjualan pada Perusahaan E-Commerce (Studi Kasus pada PT Monotaro Indonesia)
No full texttolong sempurnakan kembali artikel tersebut dan tambahkan paragraf penjelasan yang lebih terperinci dan spefisik pada setiap bagian file naskah artikel tersebut bSistem informasi akuntansi berperan penting dalam meningkatkan efisiensi dan akurasi pencatatan transaksi bisnis, terutama dalam industri e-commerce. PT Monotaro Indonesia sebagai perusahaan e-commerce B2B telah mengimplementasikan sistem Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), dan Magento dalam pengelolaan transaksinya. Penelitian ini bertujuan untuk mengevaluasi efektivitas implementasi sistem informasi akuntansi di PT Monotaro Indonesia serta mengidentifikasi tantangan yang masih dihadapi dalam penggunaannya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif melalui observasi langsung serta analisis data terhadap sistem yang digunakan. Hasil penelitian menunjukkan bahwa integrasi ERP, CRM, dan Magento telah memberikan dampak positif dalam meningkatkan efisiensi pencatatan transaksi, mempercepat proses bisnis, dan meningkatkan transparansi data keuangan. Namun, tantangan utama yang dihadapi adalah sinkronisasi data antar sistem yang belum sepenuhnya optimal serta perlunya pelatihan yang lebih mendalam bagi karyawan agar dapat mengoperasikan sistem dengan maksimal. Studi ini memberikan wawasan bagi perusahaan e-commerce lainnya dalam mengembangkan strategi implementasi sistem informasi akuntansi yang lebih efektif dan berkelanjutan guna mendukung pertumbuhan bisnis yang lebih kompetitif.eserta rujukan sumberny
The Effect Of Financial Performance, Good Corporate Governance, Asset Structure, Dividend Policy On Debt Policy
Get PDFThis study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022.
The number of samples used was 108. The sample method used in this study was purposive sampling, while the data analysis used was regression of panel data using the SPSS program. The results of this study show that Return On Assets, Return On Equity (ROE), Institutional Ownership (IP) have a significant effect on debt policy, while Managerial Ownership (KM), asset structure (SA) and dividend payment ratio (DPR) do not have a significant effect on debt policy
The Effect of Family Ownership, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the Period 2020-2022
Get PDFThis quantitative study aims to determine the effect of family ownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the IDX in 2020-2022. The sample selection of manufacturing companies in this study used the purposive sampling method, and the number of acceptable samples was 153 of the total number. Hypothesis testing in the study used panel data regression analysis with a significance level of 5% (0.05). The results of the test obtained: (1) there is no effect of family ownership on tax avoidance, (2) there is an effect of profitability on tax avoidance, and (3) there is an effect of sales growth on tax avoidance. The implication of this research is to provide information and references related to the variable determinants of tax avoidance in the manufacturing sector in the period 2020 to 2022
Cultural Strategy of Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative (AKHLAK) at a BUMN Company in Jakarta
Get PDFThis research aims to evaluate and enhance the effectiveness of the implementation of AKHLAK values as the cultural foundation in the State Owned Enterprises (SOE). This research employs a qualitative triangulation approach. Observations, interviews, and data triangulation are conducted to delve into the impact of the implementation of organizational culture and AKHLAK training in the state-owned enterprise (SOE). The research utilizes NVivo12 to support data analysis. Research findings the need for improvement and collaboration within the business unit. The development of AKHLAK training is recommended through needs analysis, program design, inter-departmental collaboration, continuous learning, emphasis on corporate culture, evaluation and feedback, as well as recognition and acknowledgment. The strategy involves exemplary leadership behavior, clear policies, a collaborative culture, performance evaluation related to AKHLAK, commitment to sustainability, and transparency. Despite positive progress, sustained efforts are required to ensure that AKHLAK values are reflected in employee behavior and support the achievement of corporate goals