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All Journal Jurnal Pengabdian Kepada Masyarakat Ascendia: Journal of Economic and Business Advancement
Ester Tesalonika Manri
Universitas Kristen Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health

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Determinan Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia: Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Ester Tesalonika Manri; Juaniva Sidharta; Melinda Malau
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/82yrxe60

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of Profitability, Fixed Asset Intensity, and Leverage on Tax Management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection was carried out using a purposive sampling method, resulting in 44 companies with a total of 220 observation data points during the observation period. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS 29 software. Before testing the hypothesis, the regression model was tested for its feasibility through a series of classical assumption tests. The results of the heteroscedasticity test using the Glejser Test method show that the variables Profitability (Sig. 0.160), Fixed Asset Intensity (Sig. 0.294), and Leverage (Sig. 0.994) have significance values greater than 0.05, indicating that the model is free from heteroscedasticity symptoms. Furthermore, the results of the autocorrelation test using the Durbin-Watson method produced a calculated value of 1.720, which indicates that the regression model is in ideal conditions and meets the requirements of classical assumptions. The implications of this research are expected to contribute to company management in formulating effective tax strategies by considering asset structure and debt ratios. Additionally, the results of this study can serve as evaluation material for tax authorities in tightening tax compliance supervision in the manufacturing sector, as well as serve as an academic reference for future researchers.
Pengelolaan Keuangan Keluarga dalam Terang Iman Kristen Juaniva Sidharta; Cory Indriani Br Sembiring; Selviana Bengan; Ester Tesalonika Manri
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v5i3.691

Abstract

The community service activity, themed “Family Financial Management in the Light of the Christian Faith,” aims to help the congregation of GKP Jemaat Kampung Tengah understand that finances are part of stewardship toward God. We recognize that lately, society is often exposed to a consumerist lifestyle and unhealthy debt (payday loans), so congregation members need to be equipped to create a family financial plan (budgeting) and manage income and expenses with discipline to avoid family conflicts caused by financial problems and dependence on consumer debt. Congregants also need to be reminded of biblical principles regarding: stewardship of blessings, simplicity of life, honesty, and integrity. It is hoped that this will help them cultivate a sense of responsibility to save and prepare for the future, as well as encourage a spirit of giving in ministry, care for others, and a reduction in family conflicts caused by financial issues. This discipleship program for GKP Jemaat Kampung Tengah considers it important to reintroduce a positive initiative that can educate the congregation on helping families face economic challenges with faith, wisdom, and hope, as well as fostering a living testimony namely, families that are more organized, peaceful, and grateful.   
Co-Authors Cory Indriani Br Sembiring Juaniva Sidharta Melinda Malau Selviana Bengan