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All Journal Global Financial Accounting Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Novilim Novilim
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Novilim Novilim
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6083

Abstract

The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance. Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software. The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Novilim Novilim
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance. Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software. The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Perancangan Dan Penerapan Sistem Pencatatan Akuntansi Pada Toko Andi Com Jaya Robby Krisyadi; Novilim Novilim
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The accounting recording system plays an important role in providing accounting information for a business partner. A general problem that exists in Andi Com Jaya store is lack of an effective and efficient accounting recording system, so that the provision of financial information cannot be maximally known. This program began by directly reviewing the activities of business operations and understanding the business procedure in Andi Com Jaya store. The next phase is creating an accounting system using Microsoft Office Access that suits with the store condition. The accounting system includes transactions for economic activities, operational activities, as well as the accurate financial reports. The completed system then was implemented to Andi Com Jaya store. The accounting recording system which has done designed was successfully implemented to Andi Com Jaya store. Manifested financial information can provide an overview for the owner regarding the store’s financial condition and decision making for future developments in the business ventures.
Co-Authors Robby Krisyadi