Claim Missing Document
Check
Articles

Found 2 Documents
Search

EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN PLANTATION SECTOR COMPANIES Fida Oktafiani; Rahmat Putra Ahmad Hasibuan; Riata Dheasita Safira; Muhammad Rinaldi; Jenni Veronika Br Ginting
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

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

Abstract

The purpose of this research is to analyze effect of profitability, leverage, and company size on tax avoidance in Plantation Sector Companies. This type of research is causal research with a quantitative approach. The type of data to be collected is secondary data in the form of quantitative data. The research data is obtained from information available on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This quantitative data is in the form of company financial reports, starting from 2018 to 2022. Sampling in this study is carried out using the census method, in which the entire target population is sampled. So the number of samples in this study are 14 companies. Testing the hypothesis in this study uses the estimation results of fixed effect model regression. The results show that profitability has a positive and significant effect on tax avoidance in Plantation Sector Companies. Leverage has a negative and significant effect on tax avoidance in Plantation Sector Companies. Company size has a positive and not significant effect on tax avoidance in Plantation Sector Companies.
Analisis Upaya Pengendalian Inflasi Era Covid-19 di Indonesia Rahmat Putra Ahmad Hasibuan
Islamic Education Journal Volume 1 Issue 2 November 2022
Publisher : CV. Pusdikra Mitra Jaya

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

Abstract

Analysis of Inflation Control Efforts in the Covid-19 Era in Indonesia. Indonesia as one of the countries affected by Covid is experiencing economic problems, namely high inflation rates and declining currency rates. This study aims to analyze efforts to control inflation both in terms of fiscal and monetary policies. This study uses descriptive qualitative methods sourced from secondary data from literature studies and scientific articles. The results of this study indicate that fiscal and monetary policies can control inflation by improving the real sector of the economy.