Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study explores the influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas…
as Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through a questionnaire and analyzed using multiple linear regression. The results show that financial literacy, financial inclusion, and lifestyle positively and significantly impact student financial management, with significance values of 0.000 and 0.007 (< 0.05). These findings highlight the importance of these three factors in managing finances in the millennial era.
Abstract:Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh pendidikan karakter terhadap hasil belajar siswa dalam pelajaran kewarganegaraan. Dengan metode survey dan teknis analisis regresi sederhana, maka…
a pendekatan yang dilakukan adalah secara kuantitatif. Dengan menggunakan teknik pengambilan totalitas sampling, sampel penelitian terdiri dari seluruh 30 siswa di kelas V A MIS Darunnajah Cipining. Kuesioner pendidikan karakter dan hasil belajar dengan 30 pertanyaan berfungsi sebagai alat penelitian, yang diberikan kepada 30 siswa untuk pengujian. Tiga puluh pertanyaan dianggap valid setelah percobaan. Setelah itu, uji normalitas dan uji regresi sederhana dilakukan dengan hasil Y = 61,658 + 0,336 X adalah persamaan regresi yang diperoleh dari hasil perhitungan. Lalu diketahui sig. > 0 maka menyatakan tolak ????0 dan terima ????1 untuk menunjukkan bahwa ada pengaruh sarana dan prasarana yang positif dan signifikan dari terhadap pretasi belajar siswa kelas 5A di MIS Darunnajah Cipining Bogor.
Abstract:This research aims to evaluate the public response to the implementation of the e-PR service by PT. KAI, focusing on service satisfaction and effectiveness. In the context of public service digitalization, PT. KAI has taken…
taken an innovative step by introducing e-PR, an electronic public relations platform, to enhance engagement and communication with the public. Through online surveys , this study will collect user perception data related to the quality, accessibility, and benefits of the e-PR service. Data analysis will be conducted using descriptive and inferential statistical techniques to identify levels of satisfaction and factors influencing the effectiveness of e-PR. The results of this study are expected to provide valuable insights for PT. KAI in refining its digital communication strategy and improving service quality to the public. Thus, this research is not only relevant to PT. KAI but also to digital PR practices in other industries
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value
Abstract:Dalam kehidupan sehari-hari akhlak merupakan hal yang sangat penting dalam bertingkah laku. Perhatian terhadap pentingnya akhlak itu semakin kuat, yaitu disaat manusia dizaman modern ini dihadapkan pada masalah moral dan…
akhlak yang serius. Tujuan dari penelitian ini mengetahui Mengetahui Apakah Pengaruh Pembelajaran Mata Pelajaran Akidah Akhlak Terhadap akhlak Siswa Kelas V MI Darunnajah Cipining Bogor. Pelnellitian ini melnggulnakan pelndelkatan kulantitatif, teknik pengumpulan data dilakukan dengan observasi, pengisian angket, tes dan dokumentasi. Berdasarkan hasil penilitian didapatkan nilai koefisien korelasi sebesar 0,777, hal tersebut menunjukkan adanya korelasi adanya pembelajaran mata pelajaran akidah akhlak dengan akhlak siswa dengan kriteria tinggi, karena pada tabel koefisien korelasi 0,60 – 0,799. Hal tersebut ditunjang determinasi sebesar 60,4%. Kontribusi pembelajaran mata pelajaran akidah akhlak terhadap akhlak siswa sebesar 60,4% dari nilai tersebut menunjukkan bahwa mata pelajaran akidah akhlak memberikan kontribusi yang tinggi dan sisanya dipengaruhi oleh faktor-faktor lain yang mempengaruhi akhlak siswa di MIs Darunnajah Cipining Bogor.
Abstract:Monopoli (pemasaran sudut) adalah perolehan suatu usaha oleh perorangan atau kelompok. Seperti yang Anda ketahui, monopoli merupakan fenomena yang berkaitan dengan bisnis. Dalam konteks ekonomi, monopoli adalah hal yang…
buruk. Sebab, perekonomian bisa melemah. Dan hanya pihak-pihak tertentu yang bisa mendapatkan keuntungan dari monopoli. Monopoli bukanlah hal yang buruk dalam sistem apa pun. Di satu sisi, monopoli mutlak diperlukan. Monopolinya adalah Perusahaan Listrik Umum (PLN), Pertamina, dan Perusahaan Air Minum (PAM). Penelitian ini menggunakan metode kualitatif dengan menggunakan penelitian literatur/perpustakaan.
Abstract:Budaya adalah pola perilaku yang dilakukan setiap hari secara berulang, dan memiliki kaitan erat dengan nilai social dengan agama, menyadari akan pentingnya budaya sekolah terhadap pengembangan etika dan adab siswa disekolah,…
olah, Dalam meningkatlan mutu Pendidikan budaya sekolah mempunyai makna bersama hal meningkatkan keefektifan pembelajaran tersebut. Tujuan dari studi ini agar mengetahui seberapa pengaruh budaya sekolah terhadap mutu pendidikan siswa. Adanya metode studi yang dimanfaatkan yakni pendekatan kuantitatif bersama metode survey dan teknis analisis regresi sederhana. Sampel studi ini memanfaatkan teknik totalitas sampling yaitu seluruh siswa kelas VII A yang berjumlah 34 siswa. Instrumen studi ini berupa kusioner budaya sekolah yang berjumlah 15 pertanyaan, dan Mutu Pendidikan yang total 15 pertanyaan, kemudian diuji coba kepada 34 siswa. Sesudah dijalankan uji coba, dinyatakan valid sejumlah 28 butri pertanyaan. Serta pernyataan tidak valid diganti dengan pernyataan lain sehingga menjadi valid 30 pertanyaan, Selanjutnya dijalankan uji normalitas serta uji regresi sederhana. Hasil penjumlahan disampaikan persamaan regresi Y = 15,471 + 0,648 X persamaan tersebut diyakini yakni ꞵ > 0, bermakna tolak H_0, serta terima H_1 bermakna ada pengaruh yang relevan. Nilai koefisien korelasi sederhana dari r_xy = 0,703 koefisien mengandung makna yakni 49,4% yang memicu Budaya sekolah terhadap Mutu Pendidikan dan 50,6% berdampak oleh faktor lain.