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FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN MUTINASIONAL DI INDONESIA Kemala Octisari, Sully; Nia Iskandar, Christiana; Wijaya, Minadi; Lestari, Puji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.19885

Abstract

Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.
Pengaruh Profitabilitas, Leverage, dan Komisaris Independen Terhadap Pengungkapan Sustainability Reporting Perusahaan Pertambangan di BEI 2021-2024 Fitriani, Sofingatun; Wijaya, Minadi; Adi Nugraha , Ginanjar
Harmonization : Jurnal Ilmu Sosial, Ilmu Hukum, dan Ilmu Ekonomi Vol. 4 No. 1 (2026): Harmonization : Jurnal Ilmu Sosial, Ilmu Hukum, dan Ilmu Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/harmonization.v4i1.2195

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas,leverage dan komisaris independen terhadap pengungapan sustainability report pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 64 total pengamatan. Analisis data yang digunakan yaitu Eviews-13. Hasil penelitian menunjukkan bahwa variabel komisaris independen berpengaruh positif dan signifikan terhadap pengungkapan sustainability report sedangkan variabel profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan sustainability report. Implikasi dari penelitian ini yaitu pemilik dapat mempertimbangkan agar persentase komisaris independen diperkuat karena peran komisaris independen tidak hanya dalam aspek keuangan, namun juga pada aspek non-keuangan.
PENINGKATAN LITERASI LAPORAN KEUANGAN DAN PEMASARAN DIGITAL MELALUI PELATIHAN DAN PENDAMPINGAN PADA UMKM ERZI CRAFT, PURBALINGGA Nugraha, Ginanjar Adi; Wijaya, Minadi; Sukoco, Hendro; Alkaromatunnisa, Riskika; Indriyani, Dwi
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3312

Abstract

Limitations in financial statement literacy and digital marketing literacy remain major constraints for household MSMEs in developing their businesses sustainably. Social media and e-commerce are generally utilized merely as sales channels, rather than as integrated information systems that present sales, cost, and profit data comprehensively. This condition results in business decision-making that is not supported by adequate financial performance analysis, thereby causing opportunities for improving profitability, operational efficiency, and market expansion to remain underutilized by MSME actors. This community service program aims to enhance business actors’ understanding of financial statements and to optimize digital marketing strategies through training, mentoring, and the provision of supporting technologies. The activities were conducted in collaboration with the partner ErZi Craft in Purbalingga Regency, which operates in the handmade knitting craft industry. The implementation methods included socialization activities, financial statement literacy training, preparation of Standard Operating Procedures (SOP) and a Business Model Canvas (BMC), as well as training in branding, packaging, product photography, e-catalog development, and live streaming on Shopee and Instagram platforms. The results of the activities demonstrate a significant improvement in the partner’s business performance. The partner’s understanding of simple financial statements and Shopee financial reports increased, enabling them to prepare income statements and monitor cash flows on a regular basis. SOP and BMC documents have been developed and have begun to be used as references for daily operational activities. From the perspective of digital marketing, the partner now possesses a business logo, digital catalog designs, and more attractive photo and video promotional content. The partner is also proficient in utilizing live streaming features as a routine promotional medium, which has contributed to the expansion of market reach to various cities in Indonesia and abroad, such as Bekasi, Tangerang, Jakarta, South Sumatra, Purworejo, and even Singapore. This community service program has been proven to contribute to enhancing the partner’s business capacity through the strengthening of financial statement literacy, operational governance, and more professional digital marketing skills. Increased turnover and expanded market reach provide more stable income opportunities for business owners and members, thereby supporting the achievement of the Sustainable Development Goals (SDGs), particularly poverty reduction and women’s empowerment in productive economic activities.