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All Journal JAWI : Journal of Southeast Asia Islamic Contemporary Issues Dinasti International Journal of Management Science
Akbar, Adil
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE Akbar, Adil; Hakiman Thamrin
Dinasti International Journal of Management Science Vol. 1 No. 5 (2020): Dinasti International Journal of Management Science (May - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i5.285

Abstract

This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.
Transformasi Somba Opu dari Bandar Niaga ke Objek Wisata Sejarah Adil Akbar; Ahmad Subair; Akbar, Adil; Subair, Ahmad
JURNAL JAWI Vol 7 No 1 (2024): Islam and Maritime Culture
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/00202372148200

Abstract

Artikel ini mengkaji tentang transformasi Somba Opu melalui kisahnya di masa lalu dan masa kini dengan menggunakan metode penelitian sejarah. Hasil penelitian menunjukkan bahwa kisah Somba Opu di masa lalu terbagi dalam tiga babak besar: pembangunan Benteng Somba Opu, penciptaan Somba Opu sebagai bandar niaga, dan pembentukan jaringan perdagangan internasional melalui kebijakan mare liberum dan pelabuhan bebas. Semua ini menjadikan Somba Opu tumbuh sebagai kota pelabuhan kosmopolitan dunia. Di masa kini, kisah Somba Opu terbagi dalam dua babak: usaha penemuan kembali Somba Opu melalui eskavasi arkeologis, serta transformasinya menjadi objek wisata sejarah yang penting bagi pelajar dan publik untuk memahami sejarah Sulawesi Selatan pada abad XVI hingga XVII.
Co-Authors Adil Akbar Hakiman Thamrin Subair, Ahmad