This study aims to determine the effect of income and operational costs on the tax burden on PT Jembo Cable Company Tbk. This study uses secondary data taken from the financial statements of PT Jembo Cable Company Tbk through the IDX website. The population used in all financial statements. The number of samples taken by 30 samples of financial statements on a quarterly basis in the period 2016-2010. The method used in this method is the descriptive method. The testing was carried out using the help of SPSS Software 24.00. The results of research and discussion t test shows income (X1) to the tax burden (Y) shows that income has a significant effect on tax expense while the t test of operational costs (X2) on tax expense (Y) shows that operating costs have a significant effect on tax expense. F test between income (X1) and operating costs (X2) on tax expense (Y), the positive and significant effect between income and operating costs on tax expense. The implications of the above conclusions, namely income and operating costs have a positive influence on the tax burden to reduce the tax burden, so companies must do tax planning efforts to reduce tax burden.
This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had a significant effect on tax aggressiveness. Meanwhile, company size and leverage partially have no effect on tax aggressiveness.
Abstrak: Pentingnya pemahaman mengenai pengelolaan keuangan tata kelola dan akuntanbilitas sebagai pendukung dalam kegiatan usahanya agar dapat terus bertahan dimasa covid-19. Selain itu, pemahaman akan tata kelola dan akuntanbilitas terkait dari kegiatan dengan melibatkan 509 peserta yang mengikuti kegiatan ini, antara lain UKM, souvenir, catering, seafood, fashion, snack, dan jajanan tradisional lainnya, serta anggota masyarakat. Tujuan dari dilakukannya kegiatan terdiri dari tiga hal. Pertama, untuk meningkatkan pemahaman tata kelola pelaku umkm. Kedua, untuk meningkatkan pemahaman pengelolaan keuangan pelaku umkm. Ketiga, untuk meningkatkan pemahaman akuntabilitas bagi pelaku umkm. tahap dalam metode pelaksaan kegiatan ini. Terdiri dari empat tahap. Tahap pertama, adalah Tahap Persiapan. Tahap kedua, adalah tahap pelaksanaan. Tahap ketiga, adalah evaluasi program dan tahap keempat, adalah pelaporan. Agar pelaksanaan tersebut dapat berjalan dengan baik, maka dilakukan dua pendekatan, yakni, sosialisasi dan diskusi. Di masa pandemi COVID-19, konten yang ditawarkan dalam sosialisasi tersebut adalah pengenalan konsep pengelolaan keuangan, tata kelola, dan tanggung jawab UMKM. Berdasarkan hasil kegiatan yang telah dilakukan, Dengan terselenggaranya program ini, tatanan nilai-nilai masyarakat di bidang pendidikan, khususnya di bidang ekonomi, semakin membaik. Hal tersebut dapat diketahui berdasarkan penilaian yang telah dilakukan dilapangan. Pertama, meningkatnya pemahaman tata kelola pelaku umkm sebesar 85%. Kedua, meningkatnya pemahaman pengelolaan keuangan pelaku umkm sebesar 85%. Ketiga, meningkatnya pemahaman akuntabilitas bagi pelaku umkm sebesar 85%.Abstract: Understanding financial management, governance, and responsibility as a supporter in its economic operations is critical to its survival in the Covid-19 era. In addition, 509 participants in this activity, including SMEs, souvenirs, catering, seafood, fashion, snacks, and other traditional foods, as well as community people, gained an awareness of governance and responsibility. The activity's goal consists of three components. First, to have a better grasp of how MSME actors are governed. Second, to increase knowledge of MSME players' financial management. Third, to improve MSME actors' knowledge of accountability. stage in the process of carrying out this action There are four phases. The Preparation Stage is the initial stage. The implementation stage is the second stage. The third stage is program assessment, followed by reporting. To ensure that the adoption went smoothly, two tactics were used: socializing and dialogue. During the COVID-19 epidemic, the socialization curriculum included an introduction to the ideas of financial management, governance, and MSMEs' responsibilities. Based on the outcomes of previous activities, the execution of this program is improving the order of community values in the field of education, particularly in the economic field. This can be determined depending on the evaluation performed in the field. First, 85 percent of MSME actors now have a better knowledge of how to regulate themselves. Second, 85 percent of MSME players now have a better knowledge of financial management. Third, an 85 percent increase in knowledge of accountability for MSME actors.
This study aims to examine the influence of liquidity, leverage, and profitability of tax aggressiveness either partially or simultaneously. Independent variables used in this research are liquidity, leverage and profitability. While the dependent variable in this study is the tax aggressiveness measured using the proxy effective tax rate (ETR). The data used in this study is secondary data that is in the form of data obtained from the annual financial statements of companies that have been published by the Indonesia Stock Exchange (BEI). The population in this study amounted to 9 of the Manufacturing companies included in the LQ45 stock index on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The determination of the sample in the study using purposive sampling method and obtain a sample of 8 companies based on certain criteria that have been determined. Data analysis method used in this research is multiple correlation analysis and multiple regression analysis, data processing in this research using elektornik facility that is Microsoft Excel 2010 and SPSS 25.0. The results showed that partially liquidity and leverage variables significantly affect the aggressiveness of taxes. While profitability has no significant effect on tax aggressiveness. The results of research simultaneously show the result that the variable liquidity, leverage and profitability simultaneously affect the aggressiveness of taxes.Keywords : Liquidity, leverage, proftability and aggressiveness of Tax.
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