Aminah, Wiwin
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ANALISIS DETERMINAN AGRESIVITAS PAJAK: LEVERAGE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN (Studi pada Emiten di Kompas100 Periode 2015-2017) Fiarniah, Dini; Hapsari, Dini Wahjoe; Aminah, Wiwin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to analyze the factors that can affect tax aggressiveness. In this study, leverage variables, disclosure of corporate social responsibility, and company size were used. This study intends to determine the effect of leverage, disclosure of corporate social responsibility, and company size on tax aggressiveness simultaneously and partially. This research is a study using quantitative research methods with the purpose of descriptive-causative nature. The unit of analysis that is the focus of this research is the company that is consistently registered in Kompas100 for the period 2015-2017 with a purposive sampling technique. This study uses 36 research samples for three years of research and uses panel data regression analysis with EViews 9. The results of the study show that leverage, disclosure of corporate social responsibility, and company size have an effect on simultaneous tax aggressiveness. Partially, the leverage variable and disclosure of corporate social responsibility affect the aggressiveness of the tax, while the size of the company does not affect tax aggressiveness.
PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA PERIMBANGAN DESA TERHADAP BELANJA DESA (Studi Kasus pada Desa di Kabupaten Bandung Tahun 2017) Shofa Irawan, Mutiara Alya; Rahayu, Sri; Aminah, Wiwin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

In order to comply the regional autonomy, the central government expects the village government to play a role in contributing to national scale development. In this process of creating the potential development and establishment, the village government needs to increase their village’s expenditure budgets. This study aims to find out the effect of a Village’s Original Income (VOI), Village’s Funds (VF) and Village’s Balance Funds Allocation (VBFA) both simultaneously and partially on Village’s Expenditures in Bandung Regency in 2017. The data used in this study was taken from Village’s Financial Reports Bandung Regency. The analytical method of this study are descriptive statistical analysis, multiple linear regression analysis, classic assumption test and hypothesis testing using IBM SPSS 25 software.Based on the results of the test, it is shown that VOI, VF, and VBFA simultaneously influence Village’s Expenditures with a determination coefficient of 93,4%. As well as the results of the partial test, it is shown that both VOI, VF, and VBFA have a significant positive effect on Village’s Expenditure.