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 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 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:The Corona Virus Disease 2019 (Covid-19) pandemic was first known to have appeared in Wuhan City, China in December 2019 and was declared a global pandemic by the World Health Organization (WHO) on March 12 2020. This virus…
rus has spread very quickly to several countries in the world, including Indonesia where the Covid-19 pandemic has been designated as a type of disease that causes a Public Health Emergency on March 31 2020. With this determination, mitigation efforts must be carried out in accordance with statutory regulations in emergency response period for handling Covid-19. Tourist attractions have the potential to become a locus for the spread of COVID-19 if there is a gathering of visitors while traveling, causing the need for health protocols in carrying out activities at that location. This research uses qualitative research which aims to gather information about the compliance of people at tourist attractions with the health protocols implemented in Jambi City. The results of this research show that the implementation of the health protocol, namely 5M (wearing a mask, washing hands, maintaining distance, staying away from crowds and reducing mobility) is carried out well and is carried out directly by the government and tourist attraction owners through CHSE (Clean Health Safety and Environment). And the community has good knowledge, attitudes and behavior in complying with the health protocols implemented. The conclusion of this research is that the implementation of health protocols at various tourist attractions in Jambi City has gone well with supervision carried out by the government and tourist owners.
Abstract:This study examines the effectiveness of training programs for room attendants in the hospitality industry, focusing on their impact on performance, job satisfaction, and retention. Using a qualitative approach, in-depth…
interviews were conducted with 20 room attendants and 10 housekeeping managers across various hotel segments. The findings reveal that while initial training typically covers basic cleaning techniques and safety protocols, it often lacks depth in advanced methods and customer service skills. Challenges such as time constraints and reliance on informal learning are common, affecting the consistency and quality of training. Effective training programs were identified as those that provide comprehensive, ongoing instruction and incorporate innovative methods like virtual reality and gamified learning. The study also highlights the importance of mentorship programs and regular feedback to enhance training outcomes. Recommendations for improving training programs include developing detailed curricula, addressing time constraints, and adapting to emerging trends. By implementing these strategies, hotels can enhance room attendants' skills, satisfaction, and overall service quality, leading to improved guest experiences and operational success.
Abstract:Hypertension is a non-communicable disease that is a global problem in both developed and developing countries and is the cause of stroke as the second death and third disability. Efforts are needed to reduce and control…
the prevalence of hypertension by utilizing nonpharmacological therapies, such as consuming young coconut water consumption. Therefore, this study aims to evaluate the effect of young coconut water consumption on reducing high blood pressure in menopausal women. A nonrandomized controlled trial study with a pretest-posttest control group design was chosen as the design of this study, which was conducted at the Community Health Center of Pekalongan, East Lampung Regency. A consecutive sampling technique was used to select eligible participants among menopausal women diagnosed with mild and moderate hypertension by medical personnel, totalling 16 treatment groups and 16 control groups. The treatment group was given the intervention of consuming young coconut water 300 ml morning and evening for seven days and taking standard hypertension medication. Meanwhile, the control group took standard hypertension medication. Participants had their blood pressure checked using an aneroid tensimeter before and after treatment. Data were analysed using a paired t-test with a confidence level (α) of 0.05 to prove the treatment effect on blood pressure reduction. The results found that the treatment of drinking young coconut water affected reducing systole blood pressure (p-value 0.016) and diastole (p-value 0.007). The average decrease in systolic and diastolic blood pressure pre and post-treatment was 11.25 mmHg and 9.87 mmHg after participants were controlled by taking standard hypertension medications. Drinking young coconut water can be used as a companion option for hypertension treatment by the community.