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Nayla Nurul Putri
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance Engineering

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Pengaruh Ukuran Perusahaan, Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak Pada Perusahaan Sektor Healthcare Natasha; Nayla Nurul Putri; Nuraini Azlin; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to evaluate the impact of company size, capital intensity, and inventory intensity on tax aggressiveness behaviour in companies in the healthcare sector listed on the Indonesia Stock Exchange. The phenomenon of tax aggressiveness is an important thing to pay attention to because it can affect the clarity of financial statements and the efficiency of the tax system. This study uses a quantitative method with the use of multiple linear regression analysis, where data is taken from the company's financial statements from 2021-2024. The population was 34 companies. The sample was taken using a purposive sampling approach with a sample of 11 companies that met the requirements, because there was abnormal data, 13 data were excluded, thus obtaining a total of 42 observation data. The results of partial testing show that the three independent variables, namely company size, capital intensity, and inventory intensity, on tax aggressiveness, do not have a significant effect on tax aggressiveness. In addition, the results of simultaneous testing show that the three variables collectively have no significant effect on tax aggressiveness. This finding indicates that there are other factors outside the model that are more influential on corporate tax aggressiveness in the healthcare sector.
Analisis Persepsi Pelaku UMKM Terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Pabrik Opak Adila Sari; Annisa Khairani; Pricillia Deborah Valentine; Nayla Nurul Putri; Yulia Ribuna Br Bangun; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to inform the perception of actors towards the implementation of financial statements based on SAK EMKM and to find the factors that influence it. One of the food processing MSMEs in Binjai City was the subject of the study, which was conducted using a qualitative phenomenological approach through in-depth interviews. The results show that MSME players realise how important financial recording is for the continuity of their business, but they still lack understanding and application of SAK EMKM. Factors such as education and business experience improve MSME players' perceptions of SAK EMKM, and the two main barriers to implementing SAK EMKM are lack of socialisation and time constraints. Based on the results of interviews with MSME business actors, opak factories do not yet have knowledge about the application of SAK EMKM-based financial reports, which aim to make it easier for MSME actors to calculate business financial reports properly and correctly.
Co-Authors Adila Sari Annisa Khairani azzahra, an suci Natasha Nuraini Azlin Pricillia Deborah Valentine Riska Franita Yulia Ribuna Br Bangun