scholarly journals KONEKSI POLITIK DAN AGRESIVITAS PAJAK: PERAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 21 (2) ◽  
pp. 273
Author(s):  
Abidah Dwi Rahmi Satiti ◽  
Mohammad Syafik ◽  
Wahyu Widarjo
Keyword(s):  
Quantitative Research ◽  
Gender Diversity ◽  
Secondary Data ◽  
Political Connections ◽  
Tax Aggressiveness ◽  
Management Actions ◽  
Tax Management ◽  
The Government ◽  
And Gender ◽  
Positive Effect

<p><em>Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a positive effect on tax aggressiveness and gender diversity cannot moderate the positive effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and gender diversity.</em><em></em></p>

scholarly journals AGRESIVITAS PAJAK YANG DIPENGARUHI OLEH KOMPENSASI EKSEKUTIF, KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, LEVERAGE DAN PROFITABILITAS

2020 ◽  
Vol 10 (3) ◽  
pp. 261-274
Author(s):  
Ernie Riswandari ◽  
Kevin Bagaskara
Keyword(s):  
Executive Compensation ◽  
Sampling Method ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connections ◽  
Political Connection ◽  
Sales Growth ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Positive Effect

This research aims to prove that tax aggressiveness is influenced by executive compensation, political connections, sales growth, leverage, and profitability. The annual reports of BUMN & BUMS companies in the non-financial sector are secondary data used in this study and by using the purposive sampling method in selecting the sample. The method of analysis used in this study is multiple linear regression. The result shows that the executive compensation variable has a positive effect on tax aggressiveness. Political connection variables, sales growth, and leverage have a negative effect on tax aggressiveness, while the profitability variable has no effect on tax aggressiveness. Keywords: Executive compensation, political connection, sales growth, leverage, profitability, tax aggressiveness

scholarly journals Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

2020 ◽  
Vol 15 (1) ◽  
pp. 130-142
Author(s):  
Nova Choirul Anwar Pratama ◽  
Siti Nurlaela ◽  
Kartika Hendra Titisari
Keyword(s):  
Stock Exchange ◽  
Random Effect ◽  
Gender Diversity ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Tax Aggressiveness ◽  
Research Findings ◽  
The Government ◽  
And Gender ◽  
The Impact

The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI OUTPUT PERTANIAN TANAMAN PANGAN DI INDONESIA

2021 ◽  
Vol 3 (2) ◽  
pp. 11
Author(s):  
Rafi Hidayat ◽  
Sri Ulfa Sentosa
Keyword(s):  
Quantitative Research ◽  
Secondary Data ◽  
Food Crops ◽  
Panel Regression ◽  
Land Area ◽  
Agricultural Output ◽  
Fertilizer Use ◽  
Insignificant Effect ◽  
Result Show ◽  
The Government

This study aims to systematize and explain the effect of land area, fertilizer use and labor on agriculture output of food crops in Indonesia. This type of research is quantitative research, the data used is secondary data which is analyzed using panel regression analysis. The estimation result show that land area has a negative and insignificant effect on agricultural output of food crops in Indonesia, the amount of fertilizer use has a positive and significant effect on agricultural output of food crops in Indonesia and labor has a negative and insignificant effect on agricultural output of food crops in Indonesia. Therefore this study proposes the government to be able to run a program that can increase land production power and labor production power in order to increase agricultural output of food crops.

scholarly journals CAUSE ANALYSIS OF CONTRACT AMENDMENT IN THE X DRY DAM CONSTRUCTION PROJECT IN INDONESIA

Neutron ◽  
2020 ◽  
Vol 20 (01) ◽  
pp. 33-40
Author(s):  
Novika Candra Fertilia ◽  
Hana Sary Ayuningtias
Keyword(s):  
Quantitative Research ◽  
Secondary Data ◽  
Weather Conditions ◽  
Influential Factors ◽  
Land Acquisition ◽  
Dam Construction ◽  
Quantitative Research Methods ◽  
Importance Index ◽  
S Curve ◽  
The Government

The government is building two dams to pursue flood capacity in Jakarta, one of which is the X Dry Dam project. There were obstacles during the construction of this project, which resulted in several changes in the form of contract amendments. The purpose of this study is to determine the most influential factors that cause contract amendments and give suggestions for that factors, so the next contract amendment can be minimized and the project can run according to the costs and time that has been set. In this study, the authors use quantitative research methods by distributing questionnaires to respondents who are staff at the contractor. Secondary data used is the S curve. This research uses 4 stages of the questionnaire by using the reliability test using SPSS version 25 software and data analysis of importance index (II). From the results of this study are the X Dry Dam Project has 5 factors that most influence the occurrence of contract amendments that are land acquisition (53.33%), severe weather conditions (52.19%), society refusal of the project (48.84%), lacking design process planning (42.12%), and schedule /estimated time by the owner is too fast (40.28%).

scholarly journals TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

2019 ◽  
Vol 6 (2) ◽  
pp. 285
Author(s):  
Ririn Juliawaty ◽  
Christina Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Ceo Compensation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ceo Tenure ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

<p><em>The purpose of this research is</em><em> </em><em>to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation</em><em>.</em></p><p><em>This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.</em><em></em></p><p><em>Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness. </em></p>

scholarly journals PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGEMBANGAN USAHA DAN PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Kajian Empiris Pada Pelaku Usaha Kecil dan Menengah di Kelurahan Tanjung Rejo Kecamatan Medan Sunggal)

2019 ◽  
Vol 4 (2) ◽  
pp. 371
Author(s):  
Formaida Tambunan
Keyword(s):  
Quantitative Research ◽  
Accounting Information ◽  
Secondary Data ◽  
Development Effort ◽  
Enterprise Development ◽  
Normality Assumption ◽  
Research Associate ◽  
Business Experience ◽  
The Village ◽  
Positive Effect

<p>This research aims to examine and analyze the influence of accounting knowledge and experience effort towards the development of a mediation effort with the use of accounting information on the perpetrators of the UKM. Research conducted in the village of Tanjung Rejo Medan Sunggal in 2019.This research is quantitative research associate. Population and sample of this research is 40 principals with UKM error rate of 5%. Types and sources of data that dikumulkan is quantitative data and secondary data by analyzing the use test, test the normality assumption linieritas and using path analysis. The conclusions of the results of this study are: 1) influential accounting knowledge against the use of accounting information, whereas business experience has no effect against the use of accounting information accounting knowledge, 2) knowledge of accounting and business experience a positive effect towards enterprise development, and 3) accounting knowledge and business experience have indirect influence through the use of accounting information to the development effort.</p>

scholarly journals DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

Riset ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 563-580
Author(s):  
Novan Wahyu Hidayat ◽  
Amalia Kusuma Wardini ◽  
Lela Nurlela Wati
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Previous Period ◽  
Capital Adequacy Ratio ◽  
Operating Margin ◽  
Positive Effect

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

scholarly journals Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ceicilia Bintang Hari Yudhanti ◽  
Bambang Tjahjadi
Keyword(s):  
Social Responsibility ◽  
Secondary Data ◽  
Political Connections ◽  
Sufficient Information ◽  
Company Size ◽  
Content Type ◽  
Analysis Technique ◽  
The Social ◽  
Corporate Social ◽  
Positive Effect

PurposeThis study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.Design/methodology/approachThe data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.FindingsResearchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.Research limitations/implicationsThis study uses only one measure of the driving force of social responsibility disclosurePractical implicationsThis study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.Social implicationsStakeholders can find out information on social responsibility carried out by the company.Originality/valueCompanies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

scholarly journals PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Merri Anitasari ◽  
Ahmad Soleh
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Secondary Data ◽  
Positive Outcome ◽  
Significant Positive Effect ◽  
Regional Autonomy ◽  
Negative Effect ◽  
The Government ◽  
The Impact ◽  
Positive Effect

Merri Anitasari, Ahmad Soleh; Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Provinsi Bengkulu. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari pengeluaran pemerintah terhadap pertumbuhan ekonomi di provinsi Bengkulu dengan menggunakan data sekunder periode pengamatan tahun 2001-2012 yang diperoleh dari Badan Pusat Statistik. Hasil analisis dengan menggunakan SPSS 16 menunjukkan bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di provinsi Bengkulu. Jika pemerintah menaikkan pengeluaran pemerintah sebesar 1 miliar rupiah, maka akan dapat meningkatkan pertumbuhan ekonomi sebesar 1,17 % per tahun. Sedangkan pengaruh pengeluaran pemerintah terhadap pertumbuhan ekonomi di daerah kabupaten/kota menunjukkan bahwa dari jumlah 10 kabupaten/kota di Provinsi Bengkulu, kabupaten Rejang Lebong dan kota Bengkulu yang memiliki hasil bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di daerahnya. Kabupaten Bengkulu Utara memiliki pengaruh yang negatif sedangkan 7 kabupaten lainnya memiliki hasil yang positif namun tidak signifikan. Sebagian besar kabupaten di Provinsi Bengkulu dikategorikan sebagai daerah yang baru membangun yang merupakan hasil pemekaran pasca pemberlakuan otonomi daerah. Sehingga dalam jangka pendek pengeluaran pemerintah dianggap belum mampu menstimulus kegiatan sektor-sektor perekonomian serta memacu pertumbuhan ekonomi di daerah tersebut.Merri Anitasari, Ahmad Soleh; Impact of Government Spending on Economic Growth In Bengkulu Province. The purpose of this study was to analyze the impact of government spending on economic growth in the province of Bengkulu using secondary data observation period 2001 - 2012 year were obtained from the Central Bureau of Statistics. Results of analysis using SPSS 16 shows that government spending and significant positive effect on economic growth in the province ofBengkulu. If the government raised government spending by 1 billion dollars, it will be able to boost economic growth by 1.17% per year. While the effect of government spending on economic growth in the district/city showed that of a total of 10 districts cities in Bengkulu province, Rejang Lebong district and Bengkulu City which has the result that government spending and significant positive effect on economic growth in the region. North Bengkulu has a negative effect, while seven other districts have a positive outcome, but not significantly. Most districts in the province of Bengkulu categorized as new building is the result of the division after the implementation of regional autonomy. So in the short-term government spending is considered not able to stimulate activity sectors of the economy and spur economic growth in the area.Key Word: Government Spending, Economic Growth, Bengkulu Province

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