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Tax Planning Memen Kustiawan; ikin solikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 1, No 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v1i2.198

Abstract

Tax planning is the way to formulate a structure  concerning the consequency of tax  potential,  mainly focusing on the control of every transaction with tax consequence. The objective is  to assure  that the control over the transaction can make the tax to be transfered to government more efficient. However, the tax planning cannot be formed without  a deep survey  on the  problem to be structured in accordance with the tax law and procedures, after a consideration to other non-tax factors  including the strengths and weaknesses of the system. To sum up, an effective tax planning depends mostly on the awareness and involvement of decision makers to the  tax impact attached to any activities of the corporate, and not on the expertise of tax profesionnals. 
Tax Planning Memen Kustiawan; ikin solikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 1 No. 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v1i2.198

Abstract

Tax planning is the way to formulate a structure  concerning the consequency of tax  potential,  mainly focusing on the control of every transaction with tax consequence. The objective is  to assure  that the control over the transaction can make the tax to be transfered to government more efficient. However, the tax planning cannot be formed without  a deep survey  on the  problem to be structured in accordance with the tax law and procedures, after a consideration to other non-tax factors  including the strengths and weaknesses of the system. To sum up, an effective tax planning depends mostly on the awareness and involvement of decision makers to the  tax impact attached to any activities of the corporate, and not on the expertise of tax profesionnals. 
MODEL OF STUDENT INVESTMENT INTENTION WITH FINANCIAL KNOWLEDGE AS A PREDICTOR THAT MODERATED BY FINANCIAL SELFEFFICACY AND PERCEIVED RISK Elfahmi, Ryan; Ikin Solikin; Nugraha
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.232

Abstract

This study aims to predict students' investment intentions in the Indonesia Stock Exchange. The questions in this study are whether financial knowledge shows a significant effect on student investment intentions on the Indonesia Stock Exchange, whether financial self-eficacy shows a significant effect in strengthening or weakening student investment intentions on the Indonesia Stock Exchange and whether the perceived risk shows a significant effect in strengthening or weakening student investment intentions in the Indonesia Stock Exchange. The analysis technique in this study using SPSS ver.21 and analyzed by regression PROCESS v3.4 by Andrew F. Hayes. The sampling method is purposive sampling, with several criteria developed previously. Questionnaires are used to collect data from respondents. Respondents in this study were students at the University of Pamulang, South Tangerang. A total of 400 respondents participated. Based on the analysis, Financial Knowledge influences students' investment intentions on the Indonesia Stock Exchange. Financial self-efficacy does not shows a significant influence in strengthening student investment intentions on the Indonesia Stock Exchange. The perceived risk shows a significant effect in weakening students' investment intentions on the Indonesia Stock Exchange.
ASSESSING THE EFFECT OF DIVIDEND POLICY ON CORPORATE VALUE IN THE ASEAN FINANCIAL SECTOR Hazratov, Behzodjon; Supriatna, Nono; Ikin Solikin
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3617

Abstract

This study examines the effect of dividend policy operationalized through the dividend payout ratio (DPR), dividend per share (DPS), and dividend yield (DY) on corporate value among banks operating in Indonesia, Malaysia, and Singapore over the period 2020 to 2024. Using a quantitative approach based on secondary financial data from 370 firm-year observations, simple linear regression analysis was employed. The empirical results indicate that dividend policy, as measured by a composite index, does not exert a statistically significant effect on corporate value (F = 0.244; Sig. = 0.621; R² = 0.001). These findings suggest that corporate value in ASEAN banking institutions is determined by a broader set of factors beyond dividend distribution alone, including regulatory capital constraints, profitability, and macroeconomic conditions. The results are theoretically consistent with the Dividend Irrelevance Theory proposed by Modigliani and Miller (1961) and are corroborated by the stringent capital adequacy frameworks mandated by Basel III. This study contributes to the growing body of comparative financial research on ASEAN banking markets and recommends that future research incorporate additional firm-level and institutional determinants to achieve a more comprehensive model of dividend behavior in regulated financial sectors.