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Pengaruh Religiusitas, Moral Pajak, dan Sistem Perpajakan terhadap Penggelapan Pajak Adedyani Putri; Nuramalia Hasanah; Dwi Handarini
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.769

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.

Pengaruh Investment Opportunity Set, Liquidity, dan Corporate Social Responsibility terhadap Cash Holding Mikyal Farialmira; Nuramalia Hasanah; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.02

The objective of this research is to investigate and evaluate the results of Investment Opportunities Set, Liquidity, and Corporate Social Responsibility on Cash Holding. This study uses purposive sampling to select samples, using secondary data sources derived from the company's annual report and sustainability report for the period 2020 to 2022, non-cyclical sector companies are being included on the Indonesia Stock Exchange (IDX). The final number of samples obtained was 52 companies with a total observation of 145 data. EViews 12 software is used to perform panel data regression analysis during data processing. The hypothesis of this study was tested and found that corporate social responsibility does not affect cash holding, while investment opportunity set and liquidity have an affect on cash holding.

ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol 3 No 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.

ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.

Pengaruh Kondisi Keuangan dan Kondisi Pajak terhadap Cost of Debt Merdhania Khusumaningrum; Nuramalia Hasanah; Hera Khairunnisa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2002

This study analyzes the effect of financial conditions and tax conditions on the cost of debt. The financial conditions in this study are firm size, capital structure, and profitability. The tax conditions in this study are tax avoidance and tax risk. The analysis technique used in this study is panel data regression analysis and processed using EViews version 13. The population in this study were Hotel, Restaurant and Tourism industry companies for the 2018-2022 period which were selected using the purposive sampling method and a sample of 135 was obtained over 5 years. The results of this study shows that firm size has an effect on the cost of debt. Meanwhile, capital structure, profitability, tax avoidance and tax risk have no effect on the cost of debt.

Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi UNJ dalam Menggunakan Fintech Syariah Daffa Nur Arkan; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/vkawv411

This study aims to analyze the factors affecting the intention of UNJ Accounting students to use sharia fintech. The method used is quantitative with a survey instruments of 160 UNJ Accounting students who have taken Sharia Accounting courses. Sampling for research using non probability sampling technique with saturated sampling technique, where the population is sampled. The data analysis technique used Structural Equation Modeling Partial Least Square (SEM-PLS). The research findings prove that perceived ease of use, perceived usefulness, subjective norms, sharia compliance, and sharia financial literacy affect the intention to use sharia fintech. This provides theoretical implications that the integration of technological, social, and religious factors can explain the intention to use sharia fintech, as well as practical implications for service providers to present applications that are easy to use, educational, and in accordance with sharia principles to increase the intention of the younger generation.

Analisis Determinan Tax Avoidance pada Perusahaan Sub-Sektor Minyak, Gas, dan Batu Bara Jessica Firda Aulia; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p90nnd43

This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was conducted using panel data regression analysis, with the support of EViews 13 software. The results of the analysis indicate that capital intensity and thin capitalization have a significant effect on tax avoidance. In contrast, foreign ownership and the audit committee do not have a significant effect on tax avoidance.

Pengaruh Ukuran Perusahaan, Cash Holding, dan Growth Opportunity Terhadap Kualitas Laba pada Sektor Kesehatan Aqilah Hanifah; Nuramalia Hasanah; Diah Armeliza
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 3 (2026): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i3.6606

Penelitian ini menganalisis pengaruh ukuran perusahaan, cash holding, dan growth opportunity terhadap kualitas laba pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Data penelitian bersumber dari laporan keuangan dan dianalisis menggunakan regresi data panel dengan bantuan EViews13. Sampel penelitian ditentukan melalui teknik purposive sampling, sehingga diperoleh 14 perusahaan dengan total 56 observasi. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap kualitas laba, sedangkan cash holding dan growth opportunity tidak memiliki pengaruh yang signifikan.

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