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All Journal Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Vivian Wijaya
Universitas Prima Indonesia
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh Profitabilitas, Leverage, Loan To Asset Ratio Dan Beban Operasional Pendapatan Opersional (Bopo) Terhadap Tax Avoidance (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2017-2020) Rudy Anggriawan; Vivian Wijaya; Willie Anderson; Jessi Charina Sembiring
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 1 (2022): Januari 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v3i1.583

Abstract

 The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 13 banking companies listed on the Indonesia Stock Exchange in 2017-2020. The results show that return on assets, debt to equity ratio, loan to asset ratio, and operating expenses and operating income have a simultaneous and significant effect on the effective tax rate (Studies on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Return to assets has a partial and significant effect on the effective tax rate (Studies on banking companies listed on the IDX in 2017-2020). Debt to equity ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020). The loan to asset ratio has no effect and is not partially significant on the effective tax rate (Study on banking companies listed on the Indonesia Stock Exchange in 2017-2020). Operating expenses and operating income have no effect and are not partially significant on the effective tax rate (Study on banking companies listed on the IDX in 2017-2020)..
Penanggulangan Tindak Pidana Korupsi Dana Bantuan Sosial Pada Saat Bencana Alam Mulyadi Mulyadi; Vivian Wijaya; Marthin Erixon Sitorus; Kartina Pakpahan
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3420

Abstract

Corruption is a crime that harms state finances and the people's economy. On KPK website, cases of budget misuse data based on region, from 2004 to 2021 there are as many as 402 cases. So, extraordinary enforcement and extraordinary measures are needed. The research purpose is to analyze the regulation of corruption crimes committed during natural disasters, analyze the weaknesses of regulation corruption in social assistance funds, and analyze the prevention of corruption during natural disasters. This study uses statute approach with secondary legal literature research techniques and uses prescriptive analysis. The result of this journal is regulation of Corruption Crimes during natural disasters is regulated in Law Number 24 of 2007 about Disaster Control, Law Number 31 of 1999 about Eradication of Corruption Crimes, and PERPU Number 24 of 1960 about Investigation, Prosecution and Examination of Corruption Crimes. Provisions for the death penalty are regulated in Article 2 paragraph 2 Law Number 31 of 1999, namely in event that criminal act of corruption as referred to in paragraph (1) is committed under certain circumstances, the death penalty can be imposed, and prevention of corruption during a natural disaster can be carried out by penal and non-penal.
Co-Authors Jessi Charina Sembiring Kartina Pakpahan Marthin Erixon Sitorus Mulyadi Mulyadi Rudy Anggriawan Willie Anderson