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 aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
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:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:Load balancing is one of the things that must be considered by reducing the value of voltage drops or power losses that occur in distribution channels. It is necessary to know the characteristics of the load in an area or…
r area with a balanced supply so that each phase is burdened evenly. Calculating the voltage drop on the distribution network conductors, the voltage drop on the KBN09 Slawi feeder was calculated. What will be calculated here is from the line to the transformer furthest from the GI, namely from the three-phase 20 kV main line, single-phase branching. The results of power calculations from GI Kebasen Tegal show differences between R, S and T phases with three 20 kV phases in pre-balance and post-balance conditions. As written, the value for R wire is 82661.52 W, for S 52613 W, while for the T phase the value is 60127.06 W. Meanwhile, the calculation of power losses from GI Kebasen Tegal shows differences between the R, S and T phases with 1 phase voltage in the conditions before balance and after balanced. On the 3-phase line for the R wire, the power loss decreases from 34,198 W to 17,0425 W, for S it increases from 11,540 W to 19,077 W, while for the T phase the value remains 15,274 W.
Abstract:The digital era has significantly transformed lifestyles, particularly in Indonesia, where computer-mediated communication (CMC) now plays a prominent role in human interactions. In public spaces, individuals often prioritize…
itize their digital devices over engaging with those around them. The rise of the internet generation has integrated media and communication into essential elements of daily life. This study focuses on the analysis of hashtag trends related to general elections, such as #capres2024, #cawapres2024, and #pemilu2024, on Instagram, and their influence on user perceptions. It examines the role of hashtags in CMC practices on Instagram during electoral periods. Through the analysis of seven samples, the study reveals that while certain posts align with the electoral purposes of the hashtags, others use these hashtags for visibility without relevance to the elections. The research underscores Instagram’s potential for reshaping political branding and enhancing voter engagement. It demonstrates that the strategic application of hashtags, combined with high-quality visuals and interactive features, can amplify the visibility and impact of political messaging. By integrating CMC and political branding theories, this study presents a framework for understanding how digital tools can foster a more engaged and informed electorate.
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:This research aims to determine the feasibility and develop e-book teaching materials using kvisoft flipbook maker on the theme of 9 objects around us subtheme 1 single and mixed objects in class V of SDN Loji 2 Bogor City.…
ty. The method used by Research and Development (R&D) is the ADDIE (Analyze, Design, Development, implementation, Evaluation) model, but this research is only up to implementation. They are producing e-book teaching materials using kvisoft flipbook maker with 19 student respondents. To test the feasibility, validation sheets of media experts, linguists, and material experts were used with results obtained in the suitable category for use in learning. The results of the research from the validator instruments of media experts, linguists, and material experts obtained an average of 92.45% and the results of the student response questionnaire obtained an average of 90.63%. Based on the results of research and development of e-book teaching materials using kvisoft flipbook maker, it can be categorized as suitable for use by students in the learning process.