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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Wahyu Indah Mursalini
Universitas Mahaputra Muhammad Yamin, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE LINKAGE DER AND NPM PROXY AGAINSTS TAX AVOIDANCE IN MANUFACTURING FIRM’S LISTED Mia Muchia Desda; Mai Yuliza; Wahyu Indah Mursalini; Endarwita Endarwita; Yurasti Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1159

Abstract

Taxes play a crucial role in a state's economy, serving as the primary source of revenue that enables government programs and infrastructure development. If tax revenues fall short of government targets, the intended objectives cannot be fully achieved. Indonesia, a country with significant natural resources and a strategic location, attracts both domestic and foreign businesses. However, tax compliance often conflicts with companies' goal to minimize tax expenses. This discrepancy leads to tax avoidance, where companies legally reduce their tax burden. This study aims to empirically examine the linkage of DER and NPM proxies with tax avoidance. Tax avoidance is measured using the cash effective tax rate (CETR) proxy. This causality study employs a quantitative research approach and involves twenty-one firms listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, selected through judgment sampling. Panel data estimation is used in a regression model, with an estimation test conducted before hypothesis testing. The findings reveal that the DER and NPM proxies have a significant linkage with tax avoidance, both partially and simultaneously, contributing 87.38 percent. This study demonstrates that DER and NPM proxies can be used to identify tax avoidance practices in an empirical context, especially in Indonesia. Future research should consider case-study approaches to further enrich these findings.
Analysis of Quick Ratio, Return on Assets, and Company Size in Pulp and Paper Companies Wahyu Indah Mursalini; Afniyeni Afniyeni; Mutiara Dwi Santika
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1466

Abstract

This research aims to analyze the influence of the Quick Ratio and Return on Assets on company size in the Pulp and Paper industry sector on the Indonesian Stock Exchange over a five-year period from 2017 to 2022. The study included 8 samples taken from 9 various groups of companies within the pulp and paper sub-sector listed on the IDX during the specified timeframe. The research utilized purposive sampling for data collection. The analysis involved classical assumption testing, coefficient of determination test (R²), multiple linear regression, and hypothesis testing. The research results show that partially the Quick Ratio has no significant effect on Company Size. Meanwhile, Return on Assets has no significant effect on Company Size. After conducting the F test to analyze the third hypothesis, it was determined that the f value of 7.711 is greater than the f table of 3.209. Additionally, the significance value of 0.001 is less than the pre-determined alpha level of 0.05. This suggests that there is a significant impact of the independent variable on the dependent variable, namely the Quick Ratio and Return on Assets which together have an effect significant to Company Size. In this research, the Quick Ratio and Return on Asset variables can only explain 25.5% of company size according to the results of the coefficient of determination (R²) test, so the closeness of the dependent and independent variables is low. Meanwhile, the remaining 74.55% is influenced by other variables outside the model discussed in this research.
Co-Authors Afniyeni Afniyeni Endarwita Endarwita Mai Yuliza Mia Muchia Desda Mutiara Dwi Santika Yurasti Yurasti