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Outline Journal of Economic Studies
Published by Outline Publisher
ISSN : -     EISSN : 29638364     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Public policy economy Monetary economy Regional Behavioural economics Urban and rural economy Agriculture economy Industrial economicy Study of cooperation and SMEs Macro and micro economics Development planning Entrepreneurship Tax
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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The Effect of Managerial Ownership, Profitability and Social Responsibility on Tax Avoidance in Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange Jessica
Outline Journal of Economic Studies Vol. 1 No. 1: March 2022
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Abstract

This study aims to determine whether Managerial Ownership, Profitability and Social Responsibility have a significant effect on Tax Avoidance in retail trade sub sector companies that are listed on the Indonesia Stock Exchange. The population in this study are retail trade sub-sector companies listed on the Indonesia Stock Exchange were 26 companies. The research sample were 7 companies with purposive sampling technique. The results showed managerial ownership and Profitability variable did not affect Tax Avoidance in retail trade sub sector companies listed on the Indonesia Stock Exchange while Corporate Social Responsibility affected Tax Avoidance in retail trade sub sector companies that are listed on the Indonesia Stock Exchange. F test results show that the Managerial Ownership, Profitability and Corporate Social Responsibility variables affect Tax Avoidance in retail trade sub sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test show that the Tax Avoidance variable can be explained by the variables of Managerial Ownership, Profitability and Corporate Social Responsibility, while the remaining Tax Avoidance variables can be explained by other variables not examined in this study such as Leverage, Company Size and Audit Committees.
The Effect of Profitability, Leverage and Company Size on Tax Avoidance in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period Jesslyn Thesia
Outline Journal of Economic Studies Vol. 1 No. 1: March 2022
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Abstract

The purpose of this study is to determine the effect of Profitability, Leverage and Size Against Tax Avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange. The research methodology used is quantitative method and source data is secondary data. The unit of analysis and observation in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange, with the total population as many as 23 companies. From the population, chosen with purposive sampling method and obtained as many as 14 companies for 4 periods, namely the period 2016-2019 which amounted 56 samples. T test results show that the Profitability has no significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies, Leverage has no significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies and Size has a significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies. F test results indicate that the variable Profitability, Leverage and Size significantly influence Tax Avoidance in food and beverage sub-sector manufacturing companies. The coefficient of determination test results (Adjusted R2) shows that the Tax Avoidance variable can be explained by the variables of Profitability, Leverage and Size and the remaining Tax Avoidance variable is explained by other variables not included in the research model such as Sales Growth, Audit Comittee and Executive Character.
The Effect of Liquidity and Sales Growth on Tax Avoidance in Various Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period Mervin Nyoriman
Outline Journal of Economic Studies Vol. 1 No. 1: March 2022
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Abstract

This study aims to determine the significant effect of Liquidity and Sales Growth on Tax Avoidance in various consumer goods industry companies listed on the Indonesia Stock Exchange Period 2014-2018. The population in this study is the Various Consumer Goods Industry companies on the Indonesia Stock Exchange in the 2014-2018 period as many as 46 companies. The research sample in this study were 11 companies with a purposive sampling technique. Data analysis techniques using multiple linear regression analysis methods. T test results show that liquidity has no effect on Tax Avoidance in various consumer goods industry companies Listed on the Indonesia Stock Exchange Period 2014-2018 and Sales Growth has a significant effect on Tax Avoidance in various consumer goods industry companies Listed on the Indonesia Stock Exchange Period 2014-2018. F test results show that the Liquidity and Sales Growth variables significantly influence the Tax Avoidance at various consumer goods industry companies Listed on the Indonesia Stock Exchange Period 2014-2018. The coefficient of determination test results (R2) shows that the Tax Avoidance variable can still be explained by the Liquidity and Sales Growth variables while the remaining Tax Avoidance variables can be explained by other variables not examined in this study such as Leverage and Profitability.
The Effect of Profitability and Corporate Tax on Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange for the 2014 – 2018 Period Olivia
Outline Journal of Economic Studies Vol. 1 No. 1: March 2022
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Abstract

This study aims to determine the influence of Profitability and Corporate Tax toward Capital Structure in food and beverage manufacturing companies listed at Indonesia Stock Exchange. The unit analysis and observation in this study is food and beverage manufacturing companies listed at Indonesia Stock Exchange, with total population of 18 companies. From this population, 10 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2014-2018 which sum up to 50 samples.The results of the research analysis show Profitability has a significant effect on and Capital Structure and Corporate Tax partially does not have significant effect on Capital Structure. The results showed that Profitability and Corporate Tax simultaneously have a significant effect on Capital STructure in food and beverage manufacturing companies listed at Indonesia Stock Exchange period 2014 – 2018. The results of this study are supported by the value of R square which means Profitability and Corporate Tax have an effect on Capital Structure. While the remaining is effected by other factors originating from outside this research model such as sales stability, activa structure, operational leverage, growth rate, control, characteristic of management, characteristic of creditors, rating agency, financial market condition, and financial flexibility.
The Influence of Price and Service Quality on Gojek's Brand Image on Eka Prasetya's Students Wahyu Sahputra
Outline Journal of Economic Studies Vol. 1 No. 1: March 2022
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Abstract

This study aims to determine the effect of Service Price and Service Quality on Brand Image Gojek on Eka Prasetya Students. The population in this study were Eka Prasetya students as many as 941 respondents. The research sample in this study were 90 people with Slovin formula. The T-test results showed that price partially had a positive and significant effect on Brand Image Gojek for Eka Prasetya Students. The T-test results showed that the Service Quality of Services partially had a positive and significant effect on Brand Image Gojek for Eka Prasetya Students. The F-test results show that the Price and Service Quality variables simultaneously have a positive and significant effect on Brand Image Gojek for Eka Prasetya Students. The coefficient of determination test results (R2) shows that the Brand Imag variable can be explained by the Price and Service Quality variable and the rest is explained by other variables not included in the research model such as Promotion and Customer Loyalty.
The Effect of Operating Cash Flows and Book Tax Differences on Profit Growth in Large Trading and Small Trading Sub-Sector Companies Listed on the Indonesia Stock Exchange Cindy Ramli
Outline Journal of Economic Studies Vol. 1 No. 2: September 2022
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This study aims to determine the effect of operating cash flow and book tax difference on profit growth in large and small trading sub-sector companies listed on the Indonesia Stock Exchange. The research methodology used is a quantitative descriptive method. The population in this study are large and small trading sub-sector companies totaling 61 companies. The results of the research analysis show that operating cash flow has no significant effect on profit growth in large trading and small trading sub-sector companies based on the results of partial hypothesis testing. The results of the research analysis show that Book Tax Difference has a significant effect on Profit Growth in Large Trading and Small Trade Sub-Sector Companies based on the results of partial hypothesis testing. The results of the research analysis show that Operating Cash Flow and Book Tax Difference have a significant effect on Profit Growth in Large Trading and Small Trading Subsector Companies based on the results of simultaneous hypothesis testing.
The Influence Tax Avoidance, Cash Flow Volatility and Capital Expenditure Toward Cash Holding In Pharmaceutical Sub-Sector Consumer Goods Industry Listed at Indonesia Stock Exchange Jessica
Outline Journal of Economic Studies Vol. 1 No. 2: September 2022
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Abstract

This study aims to determine the influence of Tax Avoidance, Cash Flow Volatility and Capital Expenditure toward Cash Holding in pharmaceutical sub-sector consumer goods industry listed at Indonesia Stock Exchange. This research is based on quantitative data type and the data source is from secondary data. The unit analysis and observation in this study pharmaceutical sub-sector consumer goods industry listed at Indonesia Stock Exchange, with a total population of 10 companies. From this population, 5 companies are chosen by purposive sampling technique throughout 8 periods of time, specifically from 2014 – 2021 which sum up to 40 samples. The method of analysis used in this study is multiple linear regression analysis. This analysis includes descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing through t and F test, and coefficient of determination test. The result of the t-test indicate that the Tax Avoidance has a significant effect on Cash Holding, Cash Flow Volatility has no effect and not significant on Cash Holding, and Capital Expenditure has no effect and not significant on Cash Holding. The result of the F test indicate that Tax Avoidance, Cash Flow Volatility and Capital Expenditure have a significant effect on Cash Holding.
The Influence of Service Quality and Price on Customer Loyalty in CV. Yes service Halim Dinata; Muhammad Fauzan Azhmy; Saskia
Outline Journal of Economic Studies Vol. 1 No. 2: September 2022
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Abstract

The purpose of this study was to analyze the effect of service quality and price on customer loyalty at CV. Yes Service. The data used are primary data and secondary data. Primary data was collected through questionnaires distributed to employees, while secondary data was obtained from documentation studies obtained from various information held by the company and the results of previous research. The data analysis method uses quantitative methods, namely Multiple Linear Regression analysis. The population in this study were customers of CV. Yes Service. The sample in this study were 110 respondents. The results showed that Service Quality (X1) and Price (X2) on Customer Loyalty, it was concluded that there was a positive and significant influence between Service Quality and Price together on Customer Loyalty. While the ability of Service Quality (X1) and Price (X2) together can explain changes in Customer Loyalty (Y) of 43.3% while the remaining 56.7% is influenced by other factors not discussed in this study
The Influence of Promotional Mix on Decision Making to Purchase Oppo Brand Cell Phones in Medan City Susanto; Saskia; Rini Indahwati
Outline Journal of Economic Studies Vol. 1 No. 2: September 2022
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This study aims to determine the effect of the Promotional Mix on decision making of buying OPPO cellular phones in the city of Medan. This study uses a quantitative descriptive approach because it uses a survey (Questionnaire), while the nature of the research is explanatory research. This research was conducted by researching and collecting data as the author's analysis material, which was carried out in 15 sub-districts carried out from April 2022 to June 2022 using Proportionate Stratified Random Sampling, so that a sample of 205 respondents was obtained. The results of the research analysis show that Advertising, Direct Selling, Interactive Selling, Personal Selling, Sales Promotion and Public Relations have a positive and significant influence on Decision Making of using OPPO cellular phones. The results showed that Advertising, Direct Selling, Interactive, Personal Selling, Sales Promotion, and Public Relations simultaneously had a positive and significant effect on Decision Making of buying OPPO Mobile Phones in Medan City.
Effect Of Comfort And Quality Of Service On Consumer Satisfaction At PT. Elephant Mada Indonesia Daniel; Muhammad Fauzan Azhmy; Saskia
Outline Journal of Economic Studies Vol. 1 No. 2: September 2022
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The purpose of this study was to analyze the effect of comfort and service quality on customer satisfaction at PT. Gajah Mada Indonesia. The data used are primary data and secondary data. Primary data was collected through questionnaires distributed to employees, while secondary data was obtained from documentation studies obtained from various information held by the company and the results of previous research. The data analysis method uses quantitative methods, namely Multiple Linear Regression analysis. The population in this study are consumers or institutions that use the services of PT. Gajah Mada Indonesia (GMI) Medan amounted to 172, the sample of this study used saturated sampling which took the entire population as a sample. The results of the study indicate that Convenience (X1) and Service Quality (X2) together have an effect on Consumer Satisfaction. While the ability of Convenience (X1) and Service Quality (X2) together can explain changes in student Consumer Satisfaction (Y) of 12.5% while the remaining 87.5% is influenced by other factors not discussed in this study.

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