Claim Missing Document
Check
Articles

Found 22 Documents
Search

THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
Pengaruh Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Demak ulyana, wahdaul; Ningsih, Tri Widyastuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the level of effectiveness and contribution of local tax revenues and their effect on Regional Original Income in Demak Regency in 20112020. This study uses data collection techniques through documentation, namely secondary data in the form of Budget Realization Reports and Demak Regency. Data management is done by calculating the ratio of each variable, namely the effectiveness of local taxes, local tax contributions, and local revenue. Then it is calculated and processed using the Statistical Product and Service Solution (SPSS) software program. Based on the results of the effectiveness and contribution ratio analysis, it shows the effectiveness of the Demak Regency regional tax during the years 2011-2020, with an average of 131.738% and belongs to the very effective criteria. The contribution of local taxes to the local revenue of Demak Regency during 2011-2020 is with an average of 35.244% and is included in the criteria quite well. The effectiveness of local taxes partially has a significant effect on PAD in Demak Regency and the contribution of local taxes partially does not have a significant effect on PAD in Demak Regency. Simultaneously, the effectiveness of local taxes and local tax contributions has no significant effect on PAD in Demak Regency.