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This Author published in this journals
All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Erlina Djatnicka
Universitas Pelita Bangsa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Tax Avoidance Measures in Food and Beverage Sub-Sector Manufacturing Companies in Indonesia 2019-2021 Erlina Djatnicka; Ahmad Bukhori Muslim; A’zzah Fadillah
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.5836

Abstract

This study aims to determine the effect of audit committees, fixed asset intensity, and profitability on tax avoidance in food and beverage sub-sector manufacturing companies listed on the IDX in 2019–2021. The analytical methods used are the descriptive analysis method, the classical assumption test, and the hypothesis test. The conclusion of this study shows that the audit committee has a tcount value with a negative sign of 0.202 < ttable 2.010 and a significance value of 0.481 > 0.05, which means the audit committee has no significant effect on tax avoidance. The intensity of fixed assets has a tcount of 0.515 < ttable of 2.010 with a significance value of 0.609 > 0.05, which means that the intensity of fixed assets has no significant effect on tax avoidance. Profitability has a negative tcount value of 2.905 table 2.010 with a significance value of 0.006 < 0.05, which means that profitability has a significant effect on tax avoidance. Simultaneously, the audit committee, the intensity of fixed assets, and profitability have a significant positive effect on tax avoidance.
Analysis of the Effectiveness and Contribution of Land and Building Taxes to the Original Regional Income of Bekasi Regency Erlina Djatnicka; Dian Sulistyorini Wulandari; Khoirun Nisa
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7996

Abstract

Land and Building Tax (PBB) is one of the regional taxes that has a major contribution to the Regional Original Income (PAD) of Bekasi Regency. This study aims to analyze the level of effectiveness and contribution of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency. This study used a quantitative descriptive method. The data source used in this study was secondary data with time series data types. Secondary data used are the financial statements of Regional Original Revenue (PAD) revenue and the Bekasi Regency Land and Building Tax (PBB) revenue report for 2017–2019. The results of this study indicate that the effectiveness level of land and building tax (PBB) revenue in Bekasi Regency for three years, namely from 2017 to 2019, shows that the criteria are very effective, with an average achievement of 113%. The contribution rate of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency for three years, namely from 2017 to 2019, shows the criteria of being deficient with an average of 18%. For the simple regression analysis, the results show that land and building taxes have a positive effect on local revenue
Co-Authors Ahmad Bukhori Muslim A’zzah Fadillah Dian Sulistyorini Wulandari Khoirun Nisa