This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensity has an effect on Tax Avoidance. (3) Inventory Intensity has an effect on Tax Avoidance. Meanwhile, together (simultaneously) Institutional Ownership, Capital Intensity, and Inventory Intensity affect Tax Avoidance.
Besar (PSBB) yang berdampak pada proses belajar mengajar di berbagai jenjang pendidikan menjadi terganggu akibat dari peliburan sekolah sebagai antisipasi penyebaran COVID-19 sejalan dengan implementasi Peraturan Menteri Kesehatan (Permenkes) RI Nomor 9 Tahun 2020, proses kegiatan belajar mengajar di berbagai instansi pendidikan dihentikan sementara dan digantikan pembelajaran secara daring seperti yang diberlakukan oleh Universitas Pamulang dengan menerapkan E-Learning. Penelitian ini bertujuan untuk menjelaskan aspek-aspek yang relevan dengan fenomena yang diamati dengan mendeskripsikan gambaran pengaruh motivasi dan minat belajar mahasiswa terhadap metode pembelajaran E-Learning pada Program Studi Sarjana Akuntansi Universitas Pamulang T.A 2020/2021 melalui kegiatan observasi, serta kuesioner yang dilanjutkan dengan uji validitas dan uji reliabilitas. Jenis penelitian ini tergolong dalam penelitian kuantitatif. Analisis data yang digunakan dalam penelitian ini berupa statistik deskriptif dan kausalitas. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang positif dan signifikan motivasi dan minat belajar terhadap metode pembelajaran E-Learning. Dengan kata lain, aktifitas pembelajaran E-Learning akan berjalan maksimal apabila motivasi dan minat belajar mahasiswa dapat terjaga dengan baik.
Taxes have an element of coercion resulting in many companies as taxpayers trying to practice tax resistance. Tax aggressiveness is one of the obstacles that occur in tax collection, resulting in reduced state treasury revenues. Tax aggressiveness can be done through a mechanism that is classified as tax evasion or tax avoidance. This study aims to determine and obtain empirical evidence of the effect of Capital Intensity and Corporate Social Responsibility on Tax Aggressiveness with Profitability as a moderator in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted in the period 2014 – 2018 with a total research sample of 8 companies and using a purposive sampling method. This study uses descriptive statistical analysis techniques and multiple linear regression methods and tests on moderating variables with the Moderated Regression Analysis (MRA) method. The results of this study prove that Capital Intensity has a significant effect on Tax Aggressiveness, but Corporate Social Responsibility has no effect on Tax Aggressiveness. Meanwhile, simultaneously, Capital Intensity and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. In addition, the results of this study also prove that profitability cannot moderate the corporate social responsibility variable on tax aggressiveness.
Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemimpinan transformasional, promosi jabatan dan lingkungan kerja non fisik terhadap kepuasan kerja karyawan PT Kustodian Sentral Efek Indonesia. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif dengan instrumen penelitian berupa wawancara, observasi dan telaah dokumen. Hasil penelitian ini menunjukkan bahwa variabel kepemimpinan transformasional, variabel promosi jabatan dan variabel lingkungan kerja non fisik secara parsial maupun secara simultan memiliki pengaruh positif dan signifikan terhadap kepuasan kerja karyawan PT Kustodian Sentral Efek Indonesia.
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