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Peran Firm Size Sebagai Pemodarasi Terhadap Profitability, Leverage, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance
No full textTax is one of the main sources of national income and is a key factor in financing government activities and national development. The taxation system in Indonesia has continued to develop since independence, with efforts to improve the effectiveness and efficiency in managing state revenues from taxes. However, tax avoidance is still a problem that must be addressed because it can reduce the income that should be received by the state. Tax Avoidance is a serious problem in contemporary business, especially in Indonesia today. The ever-changing economy affects many things including the way companies run their businesses. Tax avoidance occurs when companies take advantage of loopholes in tax laws and regulations to pay less tax than the state should receive. Although this action is not against the law, tax avoidance is often criticized because it can reduce the income that should be received by the government in the form of taxes. In this context, information about the factors that influence tax avoidance is very important, especially in large industries such as consumer goods. How many tax avoidance problems occurred at PT Toyota Motor Manufacturing Indonesia, it was found that the tax authorities found tax avoidance of Rp 1.2 trillion in the form of transfer pricing. Next, there is PT Garuda Metalindo (BOLT) which avoids taxes by utilizing loans or debts as a strategy to reduce the tax burden that must be paid by the company. And PT Bentoel Internasional Investama, a subsidiary of British American Tobacco (BAT) in Indonesia, which avoids taxes which causes state losses of around US$ 14 million per year. This article aims to see whether the results of further research conducted have the same or different results, if carried out with a combination of different variables and different sampling. The main objective of this literature study is to present empirical evidence found in the analysis of relevant previous research regarding the effect of profitability, leverage, capital intensity, and inventory intensity on tax avoidance practices, as well as how firm size plays a role as a moderating variable in the context of corporate tax avoidance
Jurnal Penelitian_Vol. 2 No. 2 (2025)_ Orbit_ Jurnal Ilmu Multidisiplin Nusantara_Ganjil 2526_Sari_Mahasiswa_Etika Komunikasi Jurnalistik Dalam Pemberitaan Kasus Pencemaran Nama Baik Kasus Septia Dwi Pertiwi vs Mantan Perusahaan;Yayasan Inovasi Akademi Nusantara (Inovan Publisher)
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Surat Tugas dan Bukti Kinerja PkM Narasumber Penceramah Pengajian Kitab Fikih Semester Ganjil TA 2025-2026
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Mengembangkan Kompetensi Bisnis Mahasiswa Melalui Implementasi Langsung
Full text linkPenelitian ini mengkaji pengembangan kompetensi kewirausahaan mahasiswa melalui keterlibatan langsung dalam kegiatan bazar kewirausahaan dengan pendekatan experiential learning. Penelitian kualitatif deskriptif ini dilaksanakan di Universitas Bhayangkara Jakarta Raya dengan melibatkan observasi partisipatif dan wawancara semi-terstruktur selama pelaksanaan proyek usaha mahasiswa. Analisis tematik digunakan untuk mengidentifikasi pengembangan kompetensi utama, meliputi komunikasi, pengambilan keputusan, manajemen operasional, promosi, dan kerja sama tim. Bazar kewirausahaan memberikan tantangan bisnis nyata yang mendorong penguatan keterampilan praktis dan pembentukan pola pikir kewirausahaan mahasiswa. Meskipun menghadapi kendala operasional seperti keterbatasan stok dan tenaga pelayanan, mahasiswa mampu menunjukkan kemampuan adaptasi serta pemecahan masalah secara langsung, sehingga mempertegas efektivitas experiential learning dalam pendidikan kewirausahaan. Temuan penelitian ini mendukung teori-teori yang menekankan pentingnya integrasi baik hard skill dan soft skill melalui pengalaman praktik, sekaligus memberikan kontribusi empiris bagi penguatan kurikulum kewirausahaan berbasis praktik di perguruan tinggi, guna mencetak lulusan yang adaptif dan siap menghadapi dinamika dunia bisnis, dan menjadikan Perguruan Tinggi sebagai ajang untuk menjadi edupreneur dan menghasilkan calon-calon wirausaha muda yang potensial