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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Informatika Ekonomi Bisnis Jurnal Informatika Ekonomi Bisnis Asian Journal of Management, Entrepreneurship and Social Science
Teddy Haryadi
Universitas Maritim Raja Ali Haji
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Informatika Ekonomi Bisnis

 1 
Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Haryadi, Teddy; Septiana, Gina; Rikayana, Hadli Lidya
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.48 KB) | DOI: 10.37034/infeb.v5i2.588

Abstract

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Haryadi, Teddy; Yusyawiru, Nurul
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

Abstract

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.
Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang Rikayana, Hadli Lidya; Suryani, Ari; Haryadi, Teddy
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.765

Abstract

This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.
Co-Authors Amalia, Annisa Nur Amries Rusli Tanjung Ari Suryani Eddy, Pujiono Enni Savitri Gina Septiana Hadli Lidya Rikayana Kamaliah Kamaliah, Kamaliah Nazmi, Fabelya Putri Nurul Yusyawiru Suryani, Ari Wati, Yenny Yusrizal Yusrizal