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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JAKED ELIT JOURNAL Electrotechnics And Information Technology Kapuas Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Journal of Economics, Bussiness and Management Issues
Zawitri, Sari
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Adanya Insentif Tarif Pajak Badan Pasca COVID’19 (Studi Empiris Perusahaan LQ-45) Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.637

Abstract

This research proves the impact of the Tax Incentive policy, namely reducing the Corporate Income Tax (PPh) rate to 22%, on tax avoidance and its effect on company value post COVID’19. Type of comparative causal with secondary data from 45 LQ45 companies in 3 years (2020, 2021 and 2022). Data collection techniques were carried out using indirect observation and literature study. Sample using nonprobability sampling, purposive sampling technique, and simple linear regression analysis technique, the independent variable is tax avoidance and the dependent variable is company value. The results of the first problem show that there are 25 companies in 2021 and 18 companies in 2022 indicated to be evading taxes with the Cash ETR value decreasing. Then the results of the hypothesis test to answer the second problem, the significance (Sig) of Tax Avoidance (X) is 0.600, which is greater than the probability of 0.05, so there is no influence of the Tax Avoidance variable (X) on Company Value (Y). And the tax avoidance regression coefficient is – 0.059 which states that a 1% reduction in tax avoidance means the company value will decrease by – 0.059.
Komparasi Pendapatan dan Belanja Pemerintah Yuliana, Elsa Sari; Zawitri, Sari; Mustafa, Bob
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.50095

Abstract

Indonesia adalah salah satu negara dengan tingkat pengumpulan pajak terendah di Asia Tenggara. Optimalisasi pengumpulan pajak sangat mendesak mengingat kondisi ekonomi pasca pandemi Covid-19. Ini adalah upaya pemerintah untuk memastikan ketersediaan barang dan jasa publik, termasuk layanan kesehatan yang harus disediakan untuk warga negara Indonesia. Inilah yang mendasari tujuan penelitian ini, yaitu menganalisis perbandingan pendapatan dan belanja pemerintah daerah serta melihat kinerja pengumpulan pajak daerah oleh Dinas Pendapatan Daerah Provinsi Kalimantan Barat. Bentuk penelitian ini menggunakan metode deskriptif komparatif. Jenis data yang digunakan adalah data primer dalam bentuk hasil kuesioner dan data sekunder dalam bentuk laporan keuangan pemerintah daerah Provinsi Kalimantan Barat. Teknik pengumpulan data yang akan digunakan adalah kuesioner/survei, teknik dokumentasi, dan studi literatur. Teknik analisis dengan pendekatan komparatif.
Co-Authors Al Farizi, Zulham Ardhi, Qisthi Arianto Arianto Ariyanto B2092151009, PERDHIANSYAH Bob Mustafa Fachry Abda El Rahman Irawati, Rika Kurniasih, Ninik Mahyus, Mahyus Marsela Diaz Noor, Uray M. PS, Widodo Rahmaniar, Risti Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Siswanto, Lindung Soraya Tarmizi, Tashadi Wahyudi Wahyudi Yuliana, Elsa Sari