scholarly journals Keputusan Manajemen Memediasi Pengaruh Gross Profit Margin Terhadap Benchmarking Agresivitas Pajak

1970 ◽  
Vol 4 (01) ◽  
pp. 134-147
Author(s):  
Santi Sani ◽  
Surtikanti Surtikanti
Keyword(s):  
Quantitative Research ◽  
Jel Classification ◽  
Profit Margin ◽  
Financial Leverage ◽  
Management Decisions ◽  
Quantitative Research Methods ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Tax Payments ◽  
Selection Of

ABSTRACT The aim of research to determine how much influence the gross profit margin on a tax aggressiveness benchmarking with pemediasi management decisions. Correlational quantitative research methods with PLS regression analysis techniques SmartPLS 3.0 program and selection of samples by purposive sampling methodThe results showed a significant influence between the gross profit margin on a tax aggressiveness mediated management decisions in this case financial leverage and dividend policy. Contributions of research can provide a signal to the fund owner (shareholder) the placement of capital in companies that commit acts of tax aggressiveness, and the regulator can be considered the formulation of the rules-setting debt and dividends related to the effect of tax payments arising from tax aggressiveness action. A B S T R A K Tujuan penelitian untuk mengetahui seberapa besar pengaruh gross profit margin terhadap benchmarking agresivitas pajak dengan pemediasi keputusan manajemen. Metode penelitian kuantitif korelasional dengan tehnik analisis regresi PLS program SmartPLS 3.0 dan pemilihan sampel dengan metode purposive sampling. Hasil penelitian menunjukkan pengaruh yang signifikan antara gross profit margin terhadap agresivitas pajak dimediasi keputusan manajemen dalam hal ini financial leverage dan kebijakan dividen. Kontribusi penelitian dapat memberikan signal terhadap pemilik dana (shareholder) terhadap penempatan modal pada perusahaan yang melakukan tindakan agresivitas pajak, dan bagi regulator dapat menjadi pertimbangan perumusan peraturan penetapan hutang dan dividen terkait dengan efek pembayaran pajak yang ditimbulkan dari tindakan agresivitas pajak. JEL Classification: M41, H25

scholarly journals Keputusan Manajemen Memediasi Pengaruh Gross Profit Margin Terhadap Benchmarking Agresivitas Pajak

1970 ◽  
Vol 4 (01) ◽  
pp. 134-147
Author(s):  
Santi Sani ◽  
Surtikanti Surtikanti
Keyword(s):  
Quantitative Research ◽  
Jel Classification ◽  
Profit Margin ◽  
Financial Leverage ◽  
Management Decisions ◽  
Quantitative Research Methods ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Tax Payments ◽  
Selection Of

ABSTRACT The aim of research to determine how much influence the gross profit margin on a tax aggressiveness benchmarking with pemediasi management decisions. Correlational quantitative research methods with PLS regression analysis techniques SmartPLS 3.0 program and selection of samples by purposive sampling methodThe results showed a significant influence between the gross profit margin on a tax aggressiveness mediated management decisions in this case financial leverage and dividend policy. Contributions of research can provide a signal to the fund owner (shareholder) the placement of capital in companies that commit acts of tax aggressiveness, and the regulator can be considered the formulation of the rules-setting debt and dividends related to the effect of tax payments arising from tax aggressiveness action. A B S T R A K Tujuan penelitian untuk mengetahui seberapa besar pengaruh gross profit margin terhadap benchmarking agresivitas pajak dengan pemediasi keputusan manajemen. Metode penelitian kuantitif korelasional dengan tehnik analisis regresi PLS program SmartPLS 3.0 dan pemilihan sampel dengan metode purposive sampling. Hasil penelitian menunjukkan pengaruh yang signifikan antara gross profit margin terhadap agresivitas pajak dimediasi keputusan manajemen dalam hal ini financial leverage dan kebijakan dividen. Kontribusi penelitian dapat memberikan signal terhadap pemilik dana (shareholder) terhadap penempatan modal pada perusahaan yang melakukan tindakan agresivitas pajak, dan bagi regulator dapat menjadi pertimbangan perumusan peraturan penetapan hutang dan dividen terkait dengan efek pembayaran pajak yang ditimbulkan dari tindakan agresivitas pajak. JEL Classification: M41, H25

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010

2019 ◽  
Vol 6 (2) ◽  
pp. 83
Author(s):  
Hermi Hermi ◽  
Ary Kurniawan
Keyword(s):  
Financial Performance ◽  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Book Value ◽  
Purposive Sampling ◽  
Net Profit ◽  
Selection Of

<p class="Style1"><em>This study aims to determine the effect of financial performance (return on the investments (ROI), Return on Equty (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price to Book Value (PB V)) to return the shares either partial or simultaneously. The study focused on manufacturing comanies listed in Indonesia Stock Exchange (BEI) in the period 2008 to 2010. The selection of samples based on purposive sampling, so that the obtained sample of 56 manufacturing companies. The result of the sestudies show that partially only variable that has just EPS significantly influence on stock returns. While other variables, namely ROl, ROE, NPM, PBV had no signfficant effect on stock returns. In simultaneoualy free variabrl ROI,ROE, NPM, EPS, PBV has a significant effect on the stock Return.</em></p>

scholarly journals PENGARUH MAQASHID SYARIAH INDEX, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 5 (1) ◽  
pp. 98-115
Author(s):  
Ayu Inayaturrohmah ◽  
Indriyana Puspitosari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Evasion ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Tax Avoidance ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
Corporate Social

Abstract            Realization of tax revenues in Indonesia has not yet reached the target, because tax revenues are not yet optimal and there is tax aggressiveness through tax avoidance and tax evasion. This study aims to analyze the effect of Maqashid Syariah Index (MSI), profitability and Corporate Social Responsibility (CSR) on tax aggressiveness. This type of research is quantitative research with a population of 13 Sharia Commercial Banks in Indonesia during the 2013-2017 observation period. This study used a purposive sampling method and obtained samples of 5 Islamic Commercial Banks that met the criteria. Data analysis to test hypotheses using PLS. The results of this study indicate that the independent variable in explaining the dependent variable is 23% and is solved by other factors outside the study. The results showed that profitability had a significant effect on tax aggressiveness. Whereas MSI and CSR are not significant in tax aggressiveness.  Keyword: Tax Aggressiveness, Maqashid Sharia Index, Corporate Social Responsibility Abstrak            Realisasi penerimaan pajak di Indonesia belum mencapai target, karena penerimaan pajak yang belum optimal serta adanya penghindaran dan penggelapan pajak atau yang kita kenal dengan agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Maqashid Syariah Index (MSI), profitabilitas dan Corporate Social Responsibility (CSR) terhadap agresivitas pajak. Jenis penelitian adalah penelitian kuantitatif dengan populasi dalam penelitian ini sebanyak 13 Bank Umum Syariah di Indonesia selama periode observasi 2013-2017. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel 5 Bank Umum Syariah yang memenuhi kriteria. Analisis data untuk menguji hipotesis menggunakan PLS. Hasil penelitian ini menunjukkan bahwa variabel independen dalam menjelaskan variabel dependen adalah 23% dan diselesaikan oleh faktor lain di luar penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Sedangkan MSI dan CSR tidak signifikan pada agresivitas pajak. Kata Kunci: Agresivitas Pajak, Maqashid Syariah Index, Corporate Social Responsibility

scholarly journals Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Saham Lq45 Di Indonesia

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Taruna Dan Carunia Mulya Firdausy
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Financial Leverage ◽  
Return On Equity ◽  
Book Value ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to analyze factors that influence price earning ratio of  LQ45 index  in Indonesia for the year 2013-2016. Sample was collected by using purposive sampling method. Based on the type of data and analysis, this research is called quantitative research and data used is secondary data. The results of this study indicate that dividend payout ratio and price book value affected the price earning ratio of LQ45, while return on equity, earnings per share growth and financial leverage have no effect on PER of LQ45 stock. Simultaneously, all the independent variables significantly influence the PER stock of LQ45. Based on the coefficient of determination can be concluded that all the independent variables affect the price earning ratio of LQ45 stock by 25.46%.

scholarly journals Critical environmental dynamics: barriers restraining business growth in rural areas of southern region of KwaZulu-Natal province

2016 ◽  
Vol 14 (4) ◽  
pp. 33-40
Author(s):  
Lawrence Mpele Lekhanya ◽  
Kobus Visser
Keyword(s):  
Rural Areas ◽  
Quantitative Research ◽  
Jel Classification ◽  
Southern Region ◽  
Local Market ◽  
Business Growth ◽  
Quantitative Research Methods ◽  
Kwazulu Natal ◽  
Research Findings ◽  
Quota Sampling

The study intends to examine the understanding and awareness of environmental dynamics and their implications of rural SMEs in the southern region of KwaZulu-Natal (KZN) province. The study was conducted within the rural areas of the Southern region of KZN province, using quantitative research methods. The sample for the study consisted of 150 owners/managers of SMEs. The respondents were selected using quota sampling and required to complete a research questionnaire, with an interviewer present to assist. The research instrument consisted of closed-ended questionnaires made up of 5 point Likert scale responses and questionnaires were distributed to five selected areas in rural Southern region of KZN province. The research findings indicate the size of local market is very small to sell their products; poor infrastructure has an impact on their business growth, lack of financial support, as well as tough government regulations, just to mention the few. This study provides both theoretical and practical implications for rural entrepreneurs and policy-makers. The study presents a number of recommendations, including a conceptual growth model for rural SMEs. Keywords: enveronmental dynamics, rural areas, business growth, SMEs. JEL Classification: Q56, R11, O44

scholarly journals Pengaruh Komunikasi Pemasaran Word of Mouth terhadap Keputusan Pembelian Alowalo Indonesia

Prologia ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 391
Author(s):  
Evelline Tando ◽  
Roswita Oktavianti
Keyword(s):  
Research Methods ◽  
Quantitative Research ◽  
Word Of Mouth ◽  
Sampling Technique ◽  
Marketing Communication ◽  
Purchasing Decisions ◽  
Quantitative Research Methods ◽  
Purchasing Decision ◽  
Purposive Sampling

The process of making purchasing decisions by consumers is a process experienced by consumers when they want to buy a product. Word of mouth marketing communication is one of the factors driving consumers to decide to buy a product. Word of mouth marketing communication is cheap, effective, and efficient marketing for companies to increase sales of their products. Alowalo Indonesia is one of the local brands that has just been built in early 2020. This research was conducted to determine whether there is an influence between word of mouth marketing communication on purchasing decisions for Alowalo Indonesia's clothing products. If there is influence, how much influence does word of mouth marketing communication have on the purchasing decision of Alowalo Indonesia's clothing products. This research uses quantitative research methods with purposive sampling technique. The population in this study are people who have bought Alowalo Indonesian clothes, domiciled in Jakarta and aged 15-44 years. The data collected will be processed using the SPSS 25 application. The results reveal that word of mouth marketing communication has an influence on purchasing decisions.Proses pengambilan keputusan pembelian oleh konsumen adalah proses yang dialami oleh konsumen saat ingin membeli suatu produk. Komunikasi pemasaran word of mouth menjadi salah satu faktor pendorong konsumen untuk memutuskan membeli suatu produk. Komunikasi pemasaran mulut ke mulut merupakan pemasaran yang murah, efektif, dan juga efisien bagi perusahaan untuk meningkatkan penjualan produk mereka. . Alowalo Indonesia merupakah salah satu merek lokal yang baru dibangun pada awal tahun 2020. Penelitian ini dilakukan untuk mengetahui ada tidaknya pengaruh antara komunikasi pemasaran mulut ke mulut terhadap keputusan pembelian produk pakaian Alowalo Indonesia. Jika ada pengaruh, seberapa besar pengaruh komunikasi pemasaran mulut ke mulut terhadap keputusan pembelian produk pakaian Alowalo Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik purposive sampling. Populasi dalam penelitian ini adalah orang-orang yang pernah membeli pakaian Alowalo Indonesia, berdomisili di Jakarta dan berusia 15-44 tahun. Data yang terkumpul akan diolah menggunakan aplikasi SPSS 25. Hasil penelitian ini mengungkapkan bahwa komunikasi pemasaran word of mouth memiliki pengaruh terhadap keputusan pembelian.

Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility

2019 ◽  
Vol 118 (6) ◽  
pp. 6-12
Author(s):  
Ali Sandy Mulya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Literature Study ◽  
Quantitative Research Methods ◽  
Tax Aggressiveness ◽  
Corporate Social

Objective: This study aims to analyse the relevance of tax aggressiveness with the aggressiveness of financial statements, and their influence on disclosure of Corporate Social Responsibility (CSR) and the application of taxation in mining companies listed in Indonesian Stock Exchange (IDX). Design / Methodology: The method used in this study is quantitative research methods, the analysis used is descriptive and regression analysis. The data collection method used is documentation and literature study. The research data consists of secondary data, secondary data obtained from electronic publications accessed via the internet. The analytical method used in this research is the analysis of the path using WarpPLS software version 5.0 and SPSS 22 were run with the computer media.

scholarly journals HUBUNGAN PEMILIHAN TEMPAT MEMBACA TERHADAP KEBETAHAN MEMBACA DAN KEMAMPUAN BERPIKIR MAHASISWA

2017 ◽  
Vol 8 (2) ◽  
pp. 165-171
Author(s):  
Angela Christysonia Tampubolon ◽  
Nisa Farasa ◽  
Hanson E. Kusuma
Keyword(s):  
College Students ◽  
Research Methods ◽  
Home Environment ◽  
Quantitative Research ◽  
Online Questionnaire ◽  
Quantitative Research Methods ◽  
Thinking Ability ◽  
Reading Activity ◽  
Selection Of ◽  
The Ideal

The selection of location is fathomed to influence different responses to students when reading. This study chose college students as respondents because reading is a daily learning process related to education or because of individual interests. College students choose a certain locations for reading and the relation between locations and respondents cause the responses to activity. Based on these, this study aimed to find the relation between the chosen reading locations and the students responses when doing reading activity. This study used quantitative research methods and online questionnaire as data collection instruments. To interpret the relations between reading locations and students reading responses, this study used explanatory quantitative research methods. Through open-ended question about the reason for selecting a certain location to read, was found that students reading responses are “Thinking Ability” and “Reading Attachment”. College students choose some certain reading locations, but the majority of students tend to choose rooms and libraries. The results showed three reading clusters. In the first cluster “Campus and Public Spaces”, was found that the ability to think and students reading attachment tended to be low. In the second cluster “Eating Area”, was found that students tended to have the attachment of reading but still have difficulty to focus. While in the third cluster, “Home Environment” was found as the ideal reading environment because the ability to think and students reading attachment tended to be high.

scholarly journals Wisdom, uncertainty, and ambiguity in management decisions based on experiences and the trustworthiness of research methods to substantiate them

2017 ◽  
Vol 16 (4) ◽  
pp. 06-22
Author(s):  
Ronald Jean Degen
Keyword(s):  
Decision Making ◽  
Research Methods ◽  
Quantitative Research ◽  
Business Research ◽  
Management Decisions ◽  
Quantitative Research Methods ◽  
Qualitative And Quantitative ◽  
Personal Experiences ◽  
Expected Outcome ◽  
Risk Managers

Wisdom, uncertainty, and ambiguity will always exist in management decisions. One danger for firms lies in managers making decisions based on faulty theories acquired through personal experiences or learned from the experiences of others. Often, these decisions don’t generate the expected outcome and may even put the future of the firm at risk. Managers, to avoid this risk, are required to become wiser, more discerning, and more appropriately skeptical toward personal theories or theories learned from management gurus that propose simplistic formulas and quick-fix remedies. In this paper, the author discusses the risk of decisions based on personal theories or theories learned from others, the business research methods used to substantiate these theories, the philosophical assumptions of business research, the strength and weaknesses of qualitative and quantitative research methods, the benefits of combining both methods, and the trustworthiness of research methods in general for substantiating the theories used by managers in their decision-making. 

Navigating research methods: qualitative methods

2016 ◽  
Keyword(s):  
Mixed Methods ◽  
Educational Research ◽  
Research Methods ◽  
Quantitative Research ◽  
Social Research ◽  
Quantitative Research Methods ◽  
Research Paradigms ◽  
Key Characteristics ◽  
Methodological Approaches ◽  
Selection Of

This chapter reviews qualitative research methods and specifically focuses on educational research as an example thereby explaining the position of educational research within an accessible social research framework. It provides an overview of research paradigms, and relationships between research approaches and methodologies. Furthermore, the chapter compares and contrasts the qualitative and quantitative research methods and illustrates how the mixed methods approach blends these two individual approaches. The key characteristics of the following mixed methods methodological approaches are presented: case studies, evaluation, ethnography, action research, ideology critique, biography/narrative. Selection of the method is discussed.

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