The increasing growth in the food and beverage company indicates the high profitability of the company. Profitability describes the condition in which a company can generate profits at a certain level of sales, assets, and share capital. An increase in profitability requires companies to pay high taxes as well, but in reality, taxpayers do not comply with the tax obligations through tax avoidance attempts. This study aims to determine the effects of profitability and leverage simultaneously on tax avoidance. It is to assess the impact of profitability and leverage partially on tax avoidance. The population used in this study was a food and beverage company registered in the Indonesia Stock Exchange (IDX) during 2017-2019. Furthermore, this study utilized a purposive sampling technique as its sampling technique with a sample size of 13 companies. Multiple Regression Model was employed to determine the effect of independent variables on the dependent variable. Based on the study results, it could be concluded that the variables of Return on Assets (ROA) and leverage simultaneously related to tax avoidance practices in food and beverage companies registered in the Indonesia Stock Exchange (IDX). The variable of Return on Asset (ROA) ratio did not significantly affect tax avoidance in food and beverage companies in the Indonesia Stock Exchange. Meanwhile, leverage significantly affected tax avoidance in food and beverage companies in the Indonesia Stock Exchange. The leverage variable had a dominance effect on tax avoidance in food and beverage companies in the Indonesia Stock Exchange.
The purpose of this study was to determine the analysis of accounting information control system of internal. Based on the measurement scale Gutman, accounting information system of the internal control values obtained revenues amounting to 85.71%. This value is compared with the measurement criteria of accounting information systems with the scale Gutman including a sufficient criterion. The role of information systems in the UPT Puskesmas akuntani Karangbinangun been done adequately. Inadequate system of accounting information obtained can be identified that the management of the elements of accounting information system, the purpose of accounting information system, and the function of accounting information system has run as much as possible. So as to provide pengolalaan adequate accounting information system. Accounting information systems to work toward internal control at revenue has been done adequately. Internal control plans and methods of income is against (the elements of accounting information systems, the purpose of accounting information systems, and accounting information systems function) conducted by the internal to control income derived from activities done in a period, which will produce reliable financial statements concerning effective and efficient revenue. The results of this study, for accounting information systems at implementation should be further improved so that easier to carry out daily operations ranging from data collection, classification of data, data storage, and surveillance data to health centers can provide a more adequate control to keep the health center assets. So that the internal control income must remain in place and be effected again, so that the financial statements more valid, effective and efficient.
Based on the background and problem formulation, the objective is to test, analyze and prove that asset structure, capital structure, macroeconomic, financial risk management, and profitability performance affect the firm value of companies listed in JII. Researchers determine the type of quantitative research. Descriptive data analysis technique, is a technique used to analyze data by describing or describing the data that has been collected. The data used by researchers is secondary data, the data in this study were obtained from the IDX website (Indonesian Stock Exchange). So the population used in this study found 16 companies. Jakarta Islamic Index. The results of the study 1) there is no influence of asset structure on financial risk management, 2) there is an influence of asset structure on profitability performance, 3) there is an influence of asset structure on the value of the firm, 4) there is an influence of capital structure on financial risk management, 5) there is the effect of capital structure on profitability performance, 6) there is no effect of capital structure on the value of the firm, 7) there is a macroeconomic influence on financial risk management, 8) there is a macroeconomic effect on profitability performance, 9) there is a macroeconomic influence on the value of the firm, 10) there is the influence of financial risk management on the profitability performance, 11) there is the influence of financial risk management on the value of the firm, 12) there is the influence of profitability performance on the value of the firm.
Pembukuan sederhana merupakan proses pencatatan yang dilakukan secara teratur yang bertujuan untuk pengelolaan keuangan, pencatatan dan pelaporan keuangan yang dapat mendukung kemajuan organisasi. Laporan keuangan bagi Kelompok Sadar Wisata “Sejahtera” Kranggan (Pokdarwis) dibutuhkan guna transparansi serta sebagai pelaporan keuangan. Namun, kurangnya pengetahuan anggota tentang cara pembuatan pembukuan ini tentunya perlu adanya pendampingan khusus untuk mmeudahkan menyusun laporan keuangan. Metode pendampingan dalam pengabdian masyarakat ini adalah melalui sosialisasi, observasi, wawancara dan diskusi pada Pokdarwis “Sejahtera” Kranggan. Pembukuan sederhana yang dihasilkan dari pendampingan ini akan digunakan untuk menyusun laporan keuangan secara berkala setiap satu tahun sekali.
The objectives of this study are: 1) Analyze the perceptions of fiscal policy 2021 towards the Covid-19 pandemic. 2) Analyze the influence of regional economic performance on the Covid-19 pandemic. 3) Analyze the effect of perceptions of fiscal 2021 on mountain bike sales volume. 4) Analyze the influence of regional economic performance on mountain bike sales volume. 5) To find out and analyze the effect of mountain bike sales volume on the Covid-19 pandemic. 6) To find out and analyze the effect of the perception of fiscal 2021 policy indirectly on the volume of mountain bike sales through the Covid-19 pandemic. 7) Analyze the effect of regional economic performance indirectly on mountain bike sales volume through the Covid-19 pandemic. The population in this study were consumers of Toko Sumber Agung Jl. Commerce in Mojokerto City. The sampling method used census technique, data analysis used SPSS version 20 for validity test with factor analysis, reliability test with Cronbach. Classic assumption test and multiple linear regression analysis, to verify and prove the research hypothesis. From the research results it can be concluded as follows: 1) Perceptions of fiscal 2021 policy have no effect on the Covid-19 Pandemic 2) Regional economic performance has a significant effect on the Covid-19 Pandemic 3) Perceptions of fiscal policy in 2021 have no effect on mountain bike sales volume regions have a significant effect on mountain bike sales volume 5) The Covid-19 pandemic has a significant effect on mountain bike sales volumes 6) Perceptions of 2021 fiscal policy have an indirect effect on mountain bike sales volume through the Covid-19 Pandemic 7) Regional economic performance has an indirect effect the volume of mountain bike sales through the Covid-19 Pandemic
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