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All Journal Edumaspul: Jurnal Pendidikan
Shofwatun Hasna
Universitas Insan Pembangunan Indonesia, Indonesia
Education Languange, Linguistic, Communication & Media Other

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Analysis of Profitability, Sales Growth, and Determinants of Tax Avoidance in PT Indofood CBP Sukses Makmur Tbk Period 2016-2020 Dhaniel Hutagalung; Shofwatun Hasna; Haniyah Haniyah; Dewiana Novitasari
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.755 KB) | DOI: 10.33487/edumaspul.v6i2.4893

Abstract

This study aims to determine the effect of profitability and sales growth on the tax avoidance of PT. Indofood CBP Sukses Makmur Tbk period between 2016-2020. Increased sales make the company earn big profits; therefore, the company will tend to practice tax avoidance. Tax avoidance is a legal activity that is often carried out by companies in an effort to reduce tax payments. The data in this study is secondary data in the form of company financial statements. Profitability is measured by Return On Assets (ROA), which is the ratio between net income after tax and total assets. Sales Growth is measured by the formula for the difference between the current and previous year's sales divided by the previous year's sales. While the assessment of tax avoidance behavior is measured by the Cash Effective Tax Rate (CETR), which is the ratio between cash for taxes and profit before tax. The data processing technique in this study used multiple linear regression with the Ordinary Least Square (OLS) method. The results of the classical assumption test carried out explain that the data is normally distributed, there is no multicollinearity disorder between independent variables, the data is linear data and there is no heteroscedasticity, and there is no autocorrelation between residual values. While the results of multiple linear regression indicate that profitability and sales growth have a significant positive effect on tax avoidance. This is in line with the CETR value which tends to be small, which is close to 0, which means that the tax avoidance that occurs is quite large.
The Effect of Spatial Dependence and Population Density on the Economic Development in Banten Region Before and During the Covid-19 Pandemic Dewiana Novitasari; Shofwatun Hasna; Tias Pramono; Sukriyah Sukriyah; Albertus Maria Setyastanto
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.877 KB) | DOI: 10.33487/edumaspul.v6i2.4894

Abstract

This study aims to analyze the effect of spatial linkages and population density on economic development in Banten Province in 2016-2021. The data used is panel data with a spatial econometric approach. The selected model is a spatial panel model with fixed effects. This study builds two models, namely, the first model does not include the pandemic period and the second model includes the pandemic period. The results of the analysis of the first model show that before the COVID-19 pandemic occurred, spatial linkages and population density were proven to have a significant positive effect on Banten's per capita income. Population density is the main factor that strongly influences the per capita income of the Banten region. Meanwhile, in the second regression model, spatial correlation is proven to have a significant positive effect on Banten's per capita income, but population density has a negative effect. High population density actually lowers GDP per capita, because there is a lot of unemployment during the pandemic.
Co-Authors Albertus Maria Setyastanto Dewiana Novitasari Dhaniel Hutagalung Haniyah Haniyah Sukriyah Sukriyah Tias Pramono