Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal Dynamic Management Journal Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Comparative : Ekonomi Dan Bisnis Ekalaya : Jurnal Ekonomi Akuntansi
KIMSEN, KIMSEN
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS DAN BIAYA OPERASIOANL TERHADAP PAJAK PENGHASILAN BADAN Tasrullah, Tatang; Zulaecha, Hesty Ervianni; Hidayat, Imam; Kimsen, Kimsen
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.400

Abstract

The purpose of this study is to examine the effect of Leverage, Company Size, Capital Intensity, Profitability and operating costs on Corporate Income Tax. The population in this study consisted of coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used are secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Leverage has a significant positive effect, and Firm Size has a significant negative effect. Meanwhile, Capital Intensity, Profitability and operating costs have no effect on Corporate Income Tax.
Keadilan, Diskriminasi Dan Sistem Perpajakan Terhadap Penggelapan Pajak Sasmita, Djenni; Kimsen, Kimsen
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.62

Abstract

This study aims to determine the effect of justice on tax evasion, to determine the effect of discrimination on tax evasion, and the effect of the taxation system on tax evasion. The results of this study are expected to be useful for the tax office and used as input and consideration in understanding the effect of justice, discrimination and taxation system on taxpayers' perceptions of the ethics of tax evasion. The research method used is qualitative research where the research aims to determine the effect of the independent variable on the dependent variable. The analytical method used is descriptive analysis, instrument test, classical assumption test, hypothesis test and multiple linear equation test. The instrument used is a questionnaire. Based on research and discussion on justice, discrimination, and the tax system against tax evasion. Taxpayers' perceptions of justice, discrimination, and the taxation system together have an effect on tax evasion. This is evidenced by the results of the significance value of the F test of 0.000 which is smaller than 0.05. This means that the better or not the perception of taxpayers regarding justice, discrimination, and the tax system, it will affect the practice of tax evasion in the Tangerang area.
INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Pambudi, Januar Eky; Aulia, Triana Zuhrotun; Kimsen, Kimsen
Dynamic Management Journal Vol 5, No 2 (2021): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5342

Abstract

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax,  income smoothing.
The Influence Of Company Growth, Return On Asset (ROA), Leverage And Audit Opinion In The Previous Year On Acceptance Of Going Concern Audit Opinions (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2013-2017) Kimsen, Kimsen; Pambudi, Januar Eky; Alamsyah, Sustari; Komariah, Kokom
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.905 KB) | DOI: 10.30656/jkk.v1i2.4459

Abstract

The purpose of this study is to empirically examine the effect of several financial ratios on going-concern audit opinions. The factors tested in this study are company growth, return on assets, leverage and the previous year's audit opinion as independent variables, while going concern audit opinion as the dependent variable. The data used in this study is secondary data with the sampling method used is the purposive sampling method. This study uses 28 samples of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. The analytical tool used is panel data logistic regression analysis and processed with Eviews 9.0. The test results show that the previous year's audit opinion has no effect on going concern audit opinion, while company growth, return on assets, and leverage have no effect on going concern audit opinion.
EFFECT OF TOTAL ASSET TURNOVER, CASH FLOW, GCG, PROFITABILITY AGAINST FINANCIAL DISTRESS CASH HOLDING AS MODERATION Kismanah, Imas; Kimsen, Kimsen; Utomo, Eko Narto
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11231

Abstract

This research aims to determine the influence of Total Asset Turnover, Cash Flow, Good Corporate Governance, and Profitability through Cash Holding as Moderation on Financial Distress. The research time period was during 2018 – 2022. The population of this study included manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sampling technique employed purposive sampling technique. Based on the criteria, 24 company samples were obtained. The type of data used secondary data obtained from the official website of the Indonesia Stock Exchange. The data analysis method used panel data regression analysis. The results revealed that Total Asset Turnover and Good Corporate Governance partially had an influence on financial distress, Cash Flow and Profitability partially had no influence on financial distress, Cash Holding partially had no influence on financial distress. Cash Holding which moderates Total Asset Turnover and Good Corporate Governance shows results that it can strengthen the correlation to financial distress. Meanwhile, Cash Holding moderating Cash Flow and Profitability cannot strengthen the correlation to Financial Distress.Keywords: Total Asset Turnover, Cash Flow, Good Corporate Governance, Profitability, Cash Holding, Financial Distress.
Co-Authors Alamsyah, Sustari Aulia, Triana Zuhrotun Imam Hidayat kismanah, imas Kokom Komariah Pambudi, Januar Eky Sasmita, Djenni Tasrullah, Tatang Utomo, Eko Narto Zulaecha, Hesty Ervianni