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PEMBUATAN MAJALAH PEMBELAJARAN BAGI ANAK – ANAK Amanda Rosetia; Renny Christiarini; Nur Hidayati; Yongkie Yongkie; La Ode Agung Prastiyo; Muhammad Dimas Pramudya; Alfrets Yohanes Kodoatie; Winson Leon; Krisnayanti Krisnayanti; Edi Tan Sopian; Lili Yanti
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1175

Abstract

From the results of a survey of children we have done, the most vital issue of the topic of humanity in children is about access to education and equal opportunities to explore their potential. Therefore we agreed to Society Empowerment Program (SEPORA) project for neglected children by making a children's learning magazine that can be consumed at any time, of course, packaged with as attractive as possible. The children’s learning magazine called Nusantara, with the content about nationalism. Hopefully that they will be helped with literacy access and of course hopefully they will be motivated by the contents of the magazine.
Efek penghindaran pajak pada nilai perusahaan dengan pelaporan berkerlanjutan sebagai moderator Lili Yanti; Kennardi Tanujaya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.595 KB) | DOI: 10.32670/fairvalue.v5i1.2234

Abstract

The value of the company can increase or decrease due to tax evasion. The increase in company value was caused by the takeover of potential state assets to shareholders. Companies carry out tax avoidance practices by reducing the amount of tax that should be paid to get high profits so as to increase the value of the company. Research on the topic of tax avoidance on company value still has different results from previous research so it still needs to be researched with the context in developing countries, namely in Indonesia. This study aims to test the effect of tax avoidance on company value and with the existence of sustainability reporting as a moderator. This study used quantitative data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing using the panel regression method. The results showed that tax avoidance had no significant influence on the value of the company and the moderation of sustainability reporting on tax avoidance had a negative influence but not significant impact.