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THE LINKAGE DER AND NPM PROXY AGAINSTS TAX AVOIDANCE IN MANUFACTURING FIRM’S LISTED Desda, Mia Muchia; Yuliza, Mai; Mursalini, Wahyu Indah; Endarwita, Endarwita; Yurasti, Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1159

Abstract

Taxes play a crucial role in a state's economy, serving as the primary source of revenue that enables government programs and infrastructure development. If tax revenues fall short of government targets, the intended objectives cannot be fully achieved. Indonesia, a country with significant natural resources and a strategic location, attracts both domestic and foreign businesses. However, tax compliance often conflicts with companies' goal to minimize tax expenses. This discrepancy leads to tax avoidance, where companies legally reduce their tax burden. This study aims to empirically examine the linkage of DER and NPM proxies with tax avoidance. Tax avoidance is measured using the cash effective tax rate (CETR) proxy. This causality study employs a quantitative research approach and involves twenty-one firms listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, selected through judgment sampling. Panel data estimation is used in a regression model, with an estimation test conducted before hypothesis testing. The findings reveal that the DER and NPM proxies have a significant linkage with tax avoidance, both partially and simultaneously, contributing 87.38 percent. This study demonstrates that DER and NPM proxies can be used to identify tax avoidance practices in an empirical context, especially in Indonesia. Future research should consider case-study approaches to further enrich these findings.
PENGARUH SHOPPING LIFESTYLE DAN FASHION INVOLVEMENT TERHADAP IMPULSE BUYING PADA PELANGGAN SHOPEE: (Studi pada Mahasiswa ITS Khatulistiwa) Elondri; Desda, Mia Muchia; Devi, Anita Sari
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 1 (2023): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i1.499

Abstract

This study aimed to explore the impact of shoppers' lifestyles and fashion involvement on impulse buying behavior among Shopee customers at ITS Khatulistiwa Pasaman Barat campus. The research involved 83 participants, all of whom were ITS Khatulistiwa students. The selection of participants followed a purposive sampling method, where specific criteria set by the researcher, including being Shopee users residing near the equator and having a history of making purchases, were used to identify suitable candidates. The findings of this study unveiled significant insights. Firstly, the Shopping Lifestyle variable exhibited a substantial positive influence on Impulse Buying among Shopee Customers, with a regression coefficient of 0.407 and a significance level of 0.000 (below 0.05). Secondly, the Fashion Involvement variable also displayed a noteworthy and statistically significant impact on Impulse Buying among Shopee customers, with a regression coefficient of 0.193 and a significance level of 0.000 (below 0.05). Notably, when both Shopping Lifestyle and Fashion Involvement were considered collectively, they collectively exerted a substantial positive and statistically significant influence on impulse buying behavior among Shopee customers, with a regression coefficient of 158.068 and a significance level of 0.000 (below 0.05), elucidating 79.8% of the observed variance. The remaining 20.2% was attributed to unexamined factors outside the scope of this study.
Investment Decisions of Generations Y and Z With Financial Literacy as a Moderation Variable in the Era of Digitalization Desda, Mia Muchia; Yuliza, Mai; Satriadi, Satriadi; Desiyanti, Rika; Febianni, Valen; Dini, Dini
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1595

Abstract

Digital investment platforms have made various investment instruments increasingly accessible to younger generations in Indonesia, yet concerns persist about how financial literacy levels impact investment decision-making. This study aims to analyze the influence of financial literacy on investment decisions among Generation Y (millennials) and Generation Z in Indonesia, with financial literacy serving as a moderating variable. The research employed a quantitative approach through a survey of 300 respondents from both generations. Analysis of the data revealed that financial literacy significantly influenced investment decisions, with individuals possessing higher financial literacy demonstrating more measured and information-based investment choices compared to those with lower literacy levels. These findings have important implications for financial institutions, policymakers, and educational institutions in developing targeted financial education programs and risk management strategies for young investors. Based on these findings, this study recommends strengthening financial education initiatives for Generations Y and Z to promote more rational investment decision-making in the digital era.
Improving Community Economic Value Through Utilization of Oil Palm Leaf Midribs into Export Handicraft Products Yuliza, Mai; Desda, Mia Muchia; Elondri, Elondri; Adriwilza, Adriwilza; Nurhamzah, Nurhamzah; Endarwita, Endarwita; Yurasti, Yurasti; Sari, Ria Widhia; Satriadi, Satriadi; Febianni, Valen; Dini, Dini
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i1.869

Abstract

This community service activity aims to increase the economic value of the community through the utilization of oil palm leaf midribs that have been underutilized into export-valued handicraft products. Palm oil is a leading commodity in many regions in Indonesia, but the waste in the form of leaf midribs is often neglected. Through training and mentoring programs, the community is able to produce a variety of innovative new designs, following modern market trends. palm oil leaf midribs handicrafts not only have functional value but also a more attractive aesthetic value. In addition, this activity also includes education on international marketing strategies and export market access. The results of the activities showed an increase in community knowledge and skills in processing oil palm leaf midribs and an increase in economic income through marketing products to international markets. This activity is expected to be sustainable and become a model for local resource-based economic development.
THE EFFECT OF TAX COLLECTION EFFECTIVENESS AND THE USE OF TAPPING BOXES ON RESTAURANT TAXPAYER COMPLIANCE IN PADANG CITY Fauziati, Popi; Husna, Nailal; Rahmi, Siti; Desda, Mia Muchia; Morelent, Yetty; Azzahra, Alia Rahma
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 3 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i3.2126

Abstract

This study aims to determine the effect of the effectiveness of tax collection and the use of tapping boxes on taxpayer compliance of restaurant taxpayers in Padang City. This research is a type of quanlitative research with a descriptive approach. The population and sample in this study are restaurants in the city of Padang. The sampling method uses the slovin formula, with a total sample of 67. The data used in this study is primary data collected through questionnaires to restaurant owners according to data from the Central Bureau of Statistics (BPS) of Padang City. Then the collected data was tested with multiple linear regression analysis R2 test, F test, t test. The results showed that the variable effectiveness of tax collection had an effect on restaurant taxpayer compliance in the city of Padang and the variable use of tapping boxes also had an effect on taxpayer compliance in the city of Padang.