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All Journal Asean International Journal of Business e-Jurnal Apresiasi Ekonomi
Nia Anggraini
Sekolah Tinggi Ilmu Ekonomi Persada Bunda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 lanjar bayu pamungkas; sumiyarti sumiyarti; Nia Anggraini; Mulyani R Muin
Jurnal Apresiasi Ekonomi Vol 9, No 2 (2021)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.663 KB) | DOI: 10.31846/jae.v9i2.386

Abstract

This study aims to analyze the effect of the effect of profitability and capital structure on corporate income tax payable in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2019. The dependent variable used is corporate income tax. Meanwhile, the independent variables used are Profitability and Capital Structure. The method used to determine the sample is purposive sampling with certain criteria. The type of data used is secondary data. The data analysis used was panel data analysis using E-Views 9. The results showed that profitability had a positive effect on corporate income tax and capital structure had a negative effect on corporate income tax.Key words: profitability, capital structure, and corporate income taxABSTRAK            Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh Profitabilitas dan Struktur Modal terhadap PPh badan terutang pada perusahaan manufaktur subsektor barang konsumsi yang terdafta di Bursa Efek Indonesia tahun 2015 – 2019. Variabel dependen yang digunakan adalah PPh badan. Sedangkan variabel independen yang digunakan adalah Profitabilitas dan Struktur Modal. Metode yang digunakan untuk menentukan sampel yaitu purposive sampling dengan beberapa kriteria tertentu. Jenis data yang digunakan adalah data sekunder. Analisis data yang digunakan yaitu analisis panel data dengan menggunakan E-Views 9. Hasil penelitian menunjukan bahwa Profitabilitas berpengaruh positif terhadap PPh badan dan Struktur Modal berpengaruh negatif terhadap PPh badan.Kata kunci : profitabilitas, struktur modal, PPh badan
Analysis of Factors Influencing Purchase Decisions at Indomaret Retail Stores Nia Anggraini; Erfa Okta Lussianda; Dodi Agusra; Muhammad Adrian; Awliya Afwa
Asean International Journal of Business Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v2i2.637

Abstract

This study aims to identify and analyze the factors that influence purchasing decisions at Indomaret in Pekanbaru. The object of research is customers who shop at Indomaret in Pekanbaru City. The technique of determining the sample by nonprobability sampling, using the incidental sampling method. The data analysis technique used Structural equation modeling using the Smart PLS version 3 application. The findings from this study note that price and product completeness have a positive effect on purchasing decisions at Indomaret. While location has a positive and significant effect onbuying decision. Based on the determination test it was concluded that product completeness, location and price simultaneously influence purchasing decisions at Indomaret in Pekanbaru. For future researchers, it is hoped that the results of this study can become a reference for research with similar titles and add other variables to be examined in depth.  
Co-Authors Awliya Afwa Dodi Agusra Erfa Okta Lussianda lanjar bayu pamungkas Muhammad Adrian Mulyani R Muin sumiyarti sumiyarti