scholarly journals Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Saeful Fachri ◽  
Indra Sulistiana ◽  
Muhammad Saefi Mubarok
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Tax Avoidance ◽  
T Test ◽  
Quantitative Approach ◽  
Test Results ◽  
Tax Collection ◽  
Descriptive Method

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211

scholarly journals Analisis Kinerja Bank Umum Dengan Menggunakan Metode Rating Bank Berbasis Resiko

2020 ◽  
Vol 2 (2) ◽  
pp. 2603-2612
Author(s):  
Alodia Islamey Dagna ◽  
Efrizal Syofyan
Keyword(s):  
Corporate Governance ◽  
Factor Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Research Method ◽  
Risk Profile ◽  
Quantitative Approach ◽  
Good Corporate Governance ◽  
Financial Soundness ◽  
Descriptive Method

This study intend to analyze the financial performance of State-Owned Commercial Banks (BUMN) during the period 2014-2018 with the RBBR (Risk Based Bank Rating) manner. The research method used to analyze the financial performance of BUMN banks is a descriptive method with a quantitative approach. The results showed that the overall financial soundness of BUMN banks since the 2013 until 2015 period from the risk profile factor analysis showed that BUMN NPL located in healthy condition and from the LDR side of BUMN banks were in sanely healthy condition. As for the factor of Good Corporate Governance (GCG) in general, BUMN Banks have managed and implemented GCG well. For earnings factors calculated by the ROA and NIM ratios as a whole, BUMN Banks are in very healthy condition. The evaluation of the capital factor using the CAR Ratio shows that all BUMN banks are in very healthy condition.

scholarly journals THE EFFECT OF LIQUIDITY ON TAX AVOIDANCE WITH PROFITABILITY MEDIATION VARIABLE IN BUMN COMPANIES LISTED ON THE IDX IN 2017-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 108-114
Author(s):  
Jojor Sihol Marito ◽  
Francis Hutabarat
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
F Test ◽  
Period Analysis ◽  
Independent Variable ◽  
Descriptive Method

The research objective was to determine the effect of liquidity on tax avoidance with profitability mediation variable in bumn companies listed on the idx in 2017-2018. This study uses a descriptive method with a population of 20 companies and uses a sample of 40 research samples based on 20 BUMN companies listed on the Indonesia Stock Exchange for the year 2017-2018 period. Analysis of the data is the coefficient of determination, F test, t-test, multiple regression. The significant test results show that in model 1 there is no significant effect between liquidity and tax avoidance, this is evidenced by the F-test 4.089 and a significant value of 0.05 at α = 5%. Whereas in model 2, it is found that with the mediation of profitability it is found that the effect of liquidity, profitability on tax avoidance is significant with a significant level of 0.032 at a significant level of 5% with an F-test of 3.779.The significant test results show that the independent variable shows that in model 1 there is no significant effect on the liquidity variable on tax avoidance with a significant value of 0.50 at the 10% significant level. Whereas in model 2, it is found that there is a mediation of profitability, it is found that liquidity and tax avoidance have a significant effect, namely 0.060 at a significant level of 10%. And related to profitability and tax avoidance, there is a significant effect with a significant level of 0.080 at a significant level of 10%. Thus, the existence of profitability does partially mediate the effects of liquidity and tax avoidance. So it is concluded that liquidity has a significant effect on tax avoidance, and profitability has a significant effect on tax avoidance.

TOLERANCE IN MADRASAH STUDENTS BASED ON RELIGIOUS ORGANIZATION AFFILIATES

2021 ◽  
Vol 5 (2) ◽  
pp. 43-61
Author(s):  
Muhammad Rezza Septian ◽  
Arip Budiman
Keyword(s):  
Data Collection ◽  
T Test ◽  
Quantitative Approach ◽  
Religious Organizations ◽  
Guidance And Counseling ◽  
Religious Organization ◽  
Counseling Program ◽  
Significant Difference ◽  
Nahdlatul Ulama ◽  
Descriptive Method

This article contains a description of tolerance in students of Madrasah Aliyah Negeri 1 Cimahi. The method used is a descriptive method with a quantitative approach. Data collection using tolerance instruments. The research sample consisted of 120 students of Madrasah Aliyah Negeri 1 Cimahi and 64 students identified who were affiliated with Nahdlatul Ulama and Muhammadiyah religious organizations. The results of this study are first that the tolerance of students at Madrasah Aliyah Negeri 1 Cimahi is in the high category. Second, profiles of the aspect of tolerance consist of aspects of equality, respect for differences, and peace. Third, the results of the t-test indicate that there is no significant difference in the tolerance of students who are affiliated with the religious organizations of Nahdlatul Ulama and Muhammadiyah. The results of this study can be used as consideration for developing peace counseling and developing multicultural guidance and counseling program in Madrasah.

scholarly journals Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Tax Collection ◽  
Tax System

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

PERAN MODAL MANUSIA TERHADAP KINERJA ORGANISASI YANG DIMEDIASI OLEH KREATIVITAS UNIVERSITAS KRISNADWIPAYANA

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Sintya Agustin ◽  
Fajar Cahyo Utomo
Keyword(s):  
Human Capital ◽  
Quantitative Analysis ◽  
Organizational Performance ◽  
Research Method ◽  
Quantitative Methods ◽  
Statistical Information ◽  
Quantitative Approach ◽  
Analysis Approach ◽  
Test Results

<em>This study aims to determine the description and influence of human capital, creativity and organizational performance at Krisnadwipayana University.  The research method used in this study using quantitative methods can be interpreted as a research method based on the philosophy of positivism. Researchers who use a quantitative approach will test a theory by detailing specific hypotheses, then collect data to support or refute these hypotheses. The approach to be used in this research is a quantitative analysis approach based on statistical information. This study shows that the effect of human capital on creativity has a significant effect, the effect of human capital based on the test results has a significant effect on organizational performance, the effect of creativity based on the test results has a significant effect on organizational performance, and the effect of human capital through creativity does not affect organizational performance. because the existence of creativity as a mediating variable does not make the role of human capital increase in organizational performance.</em>

scholarly journals ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA

2019 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Dendy Syaiful Akbar ◽  
Yat Rospia Brata ◽  
Elin Herlina ◽  
Benny Prawiranegara ◽  
Faizal Haris Eko Prabowo
Keyword(s):  
Research Method ◽  
Quantitative Approach ◽  
Fiscal Year ◽  
Regional Income ◽  
Local Taxes ◽  
Restaurant Managers ◽  
Revenue Structure ◽  
Descriptive Method ◽  
Regional Wealth

<p><em>The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.</em></p>

scholarly journals PENGARUH KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT CENTRAL CAPITAL FUTURES CABANG MALANG

2018 ◽  
Vol 12 (1) ◽  
pp. 17-22
Author(s):  
Any Isvandiari ◽  
Bagus Al Idris
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Results ◽  
F Test ◽  
Analysis Technique

This study aims to determine: (1). The influence of leadership on employee performance of PT Central Capital Futures Malang Branch; (2). The influence of work discipline on employee performance of PT Central Capital Futures Malang Branch; (3). The influence of leadership and work discipline simultaneously on employee performance of PT Central Capital Futures Malang Branch. The research method is quantitative causality or causal with multiple linear regression analysis technique. The population is all 37 employees with 37 samples using full sampling (census). Hypothesis test using t test (partial) and F test (simultaneous). The result of t test (partial) shows that leadership has positive and significant effect to employee's performance, work discipline has positive and significant impact to employee's performance; and F test results (simultaneous) indicate that leadership And Work Discipline Together Effect On Employee performance.

scholarly journals EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN

2018 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Fika Wahyuningtyas ◽  
Alia Ariesanti
Keyword(s):  
Research Method ◽  
Tax Revenue ◽  
Ratio Analysis ◽  
Tax Collection ◽  
Warning Letter ◽  
Analysis Methods ◽  
Descriptive Method ◽  
Existing Data

Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

2015 ◽  
Vol 3 (3) ◽  
pp. 837
Author(s):  
Agus Widarsono ◽  
Cantika Putri Hadiyanti
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Research Method ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
T Test ◽  
Simultaneous Test ◽  
Descriptive Method

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.

scholarly journals PERSEPSI KEMUDAHAN, RESIKO DAN KEPERCAYAAN TERHADAP KEPUTUSAN PENGGUNAAN GOPAY

2020 ◽  
Vol 15 (1) ◽  
pp. 144-153
Author(s):  
Buyung Nova Tri Anggono ◽  
Istiatin . ◽  
Solichul Hadi A B
Keyword(s):  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Reduce Risk ◽  
Quantitative Descriptive ◽  
Descriptive Method

The aims of this study is to determine and explain the simultaneous and partial influence of perceptions of ease, risk and trust in the decision to use Gopay. The research method of this study was quantitative descriptive method. The population is all active student of Batik Islamic Surakarta University. The number of sample was determined by using Slovin formula which has result of 100 respondents. The sampling technique was using purposive sampling method meanwhile questionnaire was used to collect the data. The technique of the data analysis used in this study are the classical assumption test instrument and hypothesis test (multiple linear regression analysis, F test, t test and coefficient of determination) with the help of SPSS Statistics. The results of this study shows that the variable perception of ease, risk and trust affect the decision to use Gopay. The t-test results shows the perception of ease affect the decision to use Gopay. The risk does not affect the decision to use Gopay. Trust influences the decision to use Gopay. Suggestions from this research are Gopay should increase its convenience, reduce risk, and maintain credibility so that consumers will continue to trust Gopay

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