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Melanie Octavia
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Engineering

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Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komisaris Independen Terhadap Agresivitas Pajak Melanie Octavia; Adila Sari; Pricillia D. Valentine; Rizky Raditya Pratama; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study analyses the effect of profitability, company size, and the number of independent commissioners on tax aggressiveness in the health sector listed on the Indonesia Stock Exchange during the period 2021-2024. Tax aggressiveness refers to the company's efforts to reduce tax liabilities in order to increase their economic value. The method applied in this study is a quantitative approach, with a population consisting of 18 companies in the health sector listed on the IDX, from which a sample of 15 companies was taken through purposive sampling. The data used was 40, after eliminating data that were considered outliers. Analyses were conducted by checking classical assumptions as well as conducting tests individually and jointly. The findings showed that individually, the three variables did not show a significant influence on tax aggressiveness. Overall, they also did not contribute significantly with a significance value of 0.292. This suggests that there are other more dominant factors that influence aggressive tax policies in these companies.
Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi EMKM pada UMKM Pembuatan Opak Melanie Octavia; Natasha Natasha; Nuraini Azlin; Rizky Raditya Pratama; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to assist MSME players in preparing financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research subject is the Opak Factory MSME in Sei Mencirim, Medan, which has not previously implemented formal financial records. The research method used is descriptive qualitative with data collection techniques in the form of observation, interviews, and documentation. The results showed that the preparation of financial statements in accordance with SAK EMKM includes a statement of financial position, income statement, and notes to the financial statements. This report provides a simple but comprehensive overview of business finances, which can be used to evaluate business performance and attract investors and financing parties. This research proves the importance of standardised financial records for the continuity and development of MSMEs.
Co-Authors Adila Sari azzahra, an suci Natasha Natasha Nuraini Azlin Pricillia D. Valentine Riska Franita Rizky Raditya Pratama