This study aims to examine the factors that affect the company's tax avoidance. There are several factors used include size, leverage, profitability, and capital intensity. The purpose of this study is to determine the influence of firm size, leverage, profitability and capital intensity ratio on tax avoidance in manufacture companies listed on the Indonesian Stock Exchange 2013-2015. Population taken as the object of observation amounted to 156 manufacturing companies listed in Indonesia Stock Exchange in the period 2013-2015. Determination of the sample was made by applying purposive sampling method and obtain a sample of 36 manufacturing companies based on certain criteria. The results showed that the size positive influence on the effective tax rate. While leverage, profitability and capital intensity ratio does not significantly influence the tax avoidance. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable. Hence more independent variables are needed.
Mobile banking application users have increased rapidly, but in its use there are still many problems experienced by users. This study aims to determine the level of user acceptance of the mobile banking application of a national bank using the Technology Acceptance Model (TAM) approach. In this study using the TAM framework, namely perceived usefulness, perceived ease of use, attitude to use, behavioral intention, and use of the actual system. The research was conducted on mobile banking application users in Tegal City using a purposive convenience sampling technique, obtained 104 respondents. The type of data used is primary data, namely data obtained directly from respondents. Methods of data collection using a questionnaire. The data analysis method uses the Partial Least Square (PLS) statistical test approach. The results showed that perceived ease of use had an effect on perceived benefits, perceived ease of use had an effect on attitudes of use, perceived benefits had no effect on attitudes of use, attitudes of use had had an effect on behavioral intentions, and behavioral intentions had had an effect on system use. The implications of the results of this study are input for banks to continue to improve mobile banking services in order to increase the number of mobile banking application users.
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