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All Journal Journal of Social Science and Humanities Journal of Community Engagement
Nika Esti Rahayu
State Polytechnic of Madiun
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The Influence of Profitability and Leverage on Tax Aggressiveness (Empirical Study on LQ45 Companies in 2022-2024) Nika Esti Rahayu; Rosida Ibrahim; Asri Primasiwi; Ghea Fauziah; Ika Sebti Nurkumalasari
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.99

Abstract

This study aims to analyze the effect of profitability and leverage on tax aggressiveness in companies listed in the LQ45 index during the 2022–2024 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), and leverage is measured using the Debt to Equity Ratio (DER). The sample was selected using purposive sampling, resulting in 72 observations. Data analysis was performed using multiple linear regression with E-Views 12. The results show that both profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.013631 indicates that only 1.36% of the variation in tax aggressiveness can be explained by profitability and leverage, while the remaining 98.64% is influenced by other factors outside the model. These findings suggest that the level of profit and debt does not determine tax aggressiveness behavior, as managerial decisions are more influenced by factors such as corporate governance, creditor supervision, as well as considerations of reputation and legal risk.
Early Investment Fraud Detection Training for Mother Community (Empowerment and Family Welfare Mobilization of Banjarejo Village) Qimyatussa’adah Qimyatussa’adah; Rosida Ibrahim; Nika Esti Rahayu; Yana Dwi Christanti; Hedi Pandowo
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.78

Abstract

Fraudulent investment schemes have become increasingly common, particularly targeting individuals with low financial literacy, such as housewives who manage household finances but often lack financial education. This community-based training, conducted with the Banjarejo Village Empowerment and Family Welfaregroup, used real case examples, participatory learning, and visual media to facilitate early detection skills. The one-day training involved 20 participants and resulted in significant improvement in understanding red flags of fraudulent investments. Post-training evaluations showed 85% of participants could correctly identify indicators of illegal schemes, and 70% committed to disseminating the knowledge in their communities. This initiative highlights the strategic role of mothers in financial literacy dissemination. Community-focused, practical training is effective in reducing vulnerability to investment fraud.
Co-Authors Asri Primasiwi Ghea Fauziah Hedi Pandowo Ika Sebti Nurkumalasari Qimyatussa’adah Qimyatussa’adah Rosida Ibrahim Rosida Ibrahim Yana Dwi Christanti