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All Journal KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Revenue : Jurnal Ilmiah Akuntansi
Angraini, Dila
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Economics, Econometrics & Finance

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PENGARUH PENDAPATAN BUNGA, SECURE DAN MATURITY TERHADAP RATING SUKUK KORPORASI DENGAN PRODUKTIVITAS SEBAGAI PEMODERASI Utami, Tri; Angraini, Dila; Annisa, Dea
KEUNIS Vol 11, No 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3948

Abstract

This research was conducted to determine the effect of interest income, security and maturity on corporate sukuk ratings and productivity as a moderating variable (an empirical study of sukuk issuing companies listed on the Indonesia Stock Exchange in 2016-2020). The sampling method of this study used a purposive sampling method. Samples were obtained from 8 (eight) companies so that the number of observational data was 40 financial statements. The analysis technique used is multinomial logistic regression and this type of research is quantitative. The results showed that partially interest income and maturity had an effect on the sukuk rating while secure had no effect on the sukuk rating in the moderated regression analysis (MRA) test. The productivity variable as a moderating variable was able to moderate the maturity relationship with the sukuk rating but could not moderate the relationship between interest income and secure against sukuk rating.
Population Moderation as the Affect of Regional Taxes, Levies and GRDP on Regional Genuine Income Angraini, Dila; Utami, Tri; Annisa, Dea
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.35312

Abstract

Regional capability in implementing and realizing regional autonomy can be seen and measured from the realization of Regional Genuine Income, this is because RGI is part of the largest financial source for the implementation of regional autonomy. Regional Taxes and Regional Levies are important components in contributing to an increase in RGI. This research takes several variables that are thought to affect RGI including regional taxes, Regional Levies, Gross Regional Domestic Income (GRDP) and the moderating variable, namely population. This research was conducted to find out whether the independent variables, namely the independent factors that have been described previously, can affect the dependent variable, namely Regional Genuine Income. This research was tested using the Eviews application. The test results show that regional taxes have an effect on  Regional genuine income, Regional Levies and GRDP have no effect on regional genuine income, the population moderates regional taxes, and the population does not moderate Regional Levies and GRD
PENGARUH INTENSITAS PERSEDIAAN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Kurtusi, Achmad Sadam; Angraini, Dila
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.507

Abstract

This research aims to identify the influence of Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. The research population includes Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2023. The sample, selected using purposive sampling, consists of 24 companies observed over 6 years. This study employs a quantitative method using secondary data and falls under the category of associative research. The data collection technique used is a documentary technique, involving the gathering of annual reports, financial statements, and other relevant data from existing documents. The results of the research indicate that Inventory Intensity, Sales Growth, and Company Size have a simultaneous effect on Tax Avoidance. Meanwhile partially, Inventory Intensity and Sales Growth do not affect Tax Avoidance, whereas Company Size effects Tax Avoidance
Co-Authors Annisa, Dea Kurtusi, Achmad Sadam Tri Utami