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Pengaruh Good Corporate Governance terhadap Tax Avoidance Nuramal Nuramal; Sitti Mispa; Sahidah Sahidah
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i2.4205

Abstract

The purpose of this study is to determine whether the proportion of independent commissioners, institutional ownership, audit committees and audit quality have effect on the practice of tax avoidance. The research approach used in this study is a quantitative descriptive approach. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in 2020 and 2021, namely 50 companies. From the sampling above, the number of samples that met the criteria was 21 companies as a sample, so that the observations for the two periods were 42 (21 x 2). The results of the study found that the Independent Commissioner had a significant positive effect on tax evasion in consumer goods manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2. Institutional ownership had a significant negative effect on tax evasion in consumer goods manufacturing companies listed on the Indonesian Stock Exchange (IDX). Indonesian Stock Exchange (IDX).
KEGIATAN PENGABDIAN MASYARAKAT: PELATIHAN PENYAJIAN LAPORAN KEUANGAN UNTUK UMKM DI KABUPATEN PINRANG Rahman Pura; Sahidah Sahidah; Sutiati Sutiati; Eva Marin Sambo; Andi Sultati; Muzdalifah Muzdalifah; Ryan Putra Hafikar
Nobel Community Services Journal Vol 2 No 1 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i1.2748

Abstract

The purpose of the activity is to improve understanding of bookkeeping management for Small and Medium Enterprises in Pinrang Regency. Methods of delivering material in the form of lectures. The lecture form is used by the speaker to convey the activity material, then proceed with simulation and discussion. Training activities provide benefits in increasing the ability and convenience in managing MSME finances
PELATIHAN PENYUSUNAN PEMBUKUAN SEDERHANA UNTUK UMKM DI KABUPATEN SIDRAP Rahman Pura; Sahidah Sahidah; Sufiati Sufiati; Eva Marin Sambo; Muhammad Faisal Arief; Ryan Putra Hafikar Suhardi
Nobel Community Services Journal Vol 2 No 2 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i2.3349

Abstract

The purpose of the activity is to increase the understanding of bookkeeping governance for Small and Medium Enterprises actors in Sidrap Regency. The method of delivering material in the form of lectures. The form of the lecture is used by the presenter to convey the activity material then followed by simulation and discussion. Training activities provide benefits in increasing the ability and ease of managing MSME finances