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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) EQIEN - JURNAL EKONOMI DAN BISNIS Performance Jurnal Proaksi JBMR: Journal of Business and Management Review Medikonis Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Procedia of Social Sciences and Humanities Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Murdijaningsih, Tjahjani
Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JBMR: Journal of Business and Management Review

 1 
Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives Tjahjani Murdijaningsih; Maratus Solihah; Krisnhoe Sukma Danuta
Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.229 KB) | DOI: 10.47153/jbmr12.172020

Abstract

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.
The Effect of Cash Flow, Tax Avoidance, Growth Opportunity, and Net Working Capital on Cash Holding in the Financial Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2021 Widiyarti, Widiyarti; Murdijaningsih, Tjahjani; Octisari, Sully Kemala
Journal of Business and Management Review Vol. 4 No. 10 (2023): (Issue-October)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr410.8642023

Abstract

This study aims to examine the partial significance of the effect of cash flow, tax avoidance, growth opportunity, and net working capital on cash holding in financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population in this study were 99 financial sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling and obtained 61 companies. The analytical tool used in this research is panel data regression with the help of Eviews 10 statistics. The results showed that the effect of cash flow and growth opportunity had a positive and significant effect. While tax avoidance and net working capital have a negative and significant effect. The implication of this research is that to increase optimal cash holding, companies must pay attention to cash flow and growth opportunities because the results of the study show that they have a positive and significant effect on cash holding. This research contributes to the development of further research related to cash holding. The limited number of samples with limited research objects as well
Co-Authors Anisa Fatmawati Arinastuti Arinastuti Bariyah, Sofwatul Cahyo, Heru Diah Retnowati Gisa Anugrah Dessriadi Hadiwibowo, Imam Haina Idam Suworo Hari Winarto harsuti Hizkia Prasetya Panjaitan Jufri, Ali Kasyati Kasyati Krisnhoe Sukma Danuta Krisnhoe Sukma Danuta Maratus Solihah Minadi Wijaya Muntahanah, Siti Nugraha, Ginanjar Adi Octisari, Sully Kemala Priyatama, Tunggul Risdiyati rizka fauziyatun nisa Siti Maesaroh Siti Maesaroh Sri Sundari Suripto Suripto Surveyandini, Mayla susi nawaroh Suwarno Suwarno Syamsul Arifin Trias Tinton Handy Rahmawan vikriatun marifah Widiyarti, Widiyarti Yubiharto, Yubiharto Zuhaena, Fatwa