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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Muhammad Rizal Saragih
Unknown Affiliation
Economics, Econometrics & Finance

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THE EFFECT OF COMPANY SIZE, SOLVENCY AND AUDIT COMMITTEE ON DELAY AUDIT Muhammad Rizal Saragih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.65

Abstract

Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary data. The populations in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used is purposive with the criteria specified are companies those publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent in this study is audit delay. The data analysis technique used is multiple linear regressions. The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay
PENGARUH SISTEM PERPAJAKAN, PENGETAHUAN PERPAJAKAN, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK PADA WAJIB PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA SERPONG Muhammad Rizal Saragih; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.428

Abstract

This study aims to analyze the behavior of tax evasion by taxpayers in the Serpong Tax Office. In the test, it involves the variables of the taxation system, knowledge of taxation, tariffs and tax sanctions. This research is a survey research, with a quantitative approach. In the process of statistical analysis, multiple linear regression techniques are used. The sampling technique was carried out incidentally to the total population of 119.925. The results of the study reveal that the tax system has loopholes that can be exploited as an effort to commit tax evasion. Likewise with tax knowledge, the better the knowledge of a taxpayer, then he will know measurable actions that can deceive the tax system. High tax rates encourage people to do tax avoidance. However, tax sanctions did not have a positive effect on reducing tax evasion. This finding confirms that the tax system, knowledge, and tax rates can trigger the occurrence of tax evasion. So it is necessary to strengthen the tax system.
PENGARUH TAX AVOIDANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018) Muhammad Rizal Saragih; Rusdi Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.587

Abstract

This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 consisting of 166 companies, while the sample of this study is 18 companies with sampling using purposive sampling method. The research method used is descriptive statistics, testing classic assumptions and hypothesis testing multiple linear regression analysis The results showed that tax avoidance has no effect on firm value, dividend policy has an effect on firm value, leverage does not moderate tax avoidance on firm value, leverage does not moderate dividend policy on firm value, and tax avoidance and dividend policy have an influence on firm value.
Co-Authors I Gusti Bagus Wiksuana Rusdi Rusdi