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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Tax Accounting Applied Journal
Sulestiyono, Deddy
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Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional terhadap Tax Avoidance Erlangga, Jimmy; sulestiyono, Deddy
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.10598

Abstract

Taxes are currently the largest source of government revenue in Indonesia. Legal efforts to reduce the tax burden in accordance with applicable regulations by using techniques or methods that take advantage of weaknesses in tax regulations and laws, is tax avoidance or what is called tax avoidance. The aim of this research is to test whether there is a relationship between profitability (ROA), leverage (DER) and institutional ownership on tax avoidance. In addition, the aim of this research is to determine whether there is a simultaneous relationship between profitability, leverage and company size and the level of tax avoidance. This research uses a purposive sampling method, a quantitative approach and uses secondary data by collecting data on manufacturing companies in the food and beverage sector for the 2017-2021 period on the IDX. This research used a sample of 125 data from 25 food and beverage manufacturing companies from 2017 to 2021. Analysis of the data used in this research was carried out using the Statistical Package for Social Science (SPSS) version 22. The results of this research prove that the level of profitability (ROA) has no effect on tax avoidance. The leverage ratio (DER) shows that leverage has a significant negative effect on tax avoidance and institutional ownership has a positive effect on tax avoidance and simultaneously profitability, leverage, institutional ownership have a significant positive effect on tax avoidance
Pelatihan Rebranding Desa Tombo sebagai Coffee Tourism Prathama, Nikolaus Ageng; Irianto, Retno Dwi; Hasani, MJ Rizqon; Pratiwi, Ika; Sulestiyono, Deddy
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 14, No 1 (2025): Jurnal Sibermas (Sinergi Bersama Masyarakat)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v14i1.31455

Abstract

Pengabdian mengenai pelatihan rebranding Desa Tombo sebagai Coffee Tourism ini dilaksanakan di Desa Tombo yang dikenal sebagai penghasil kopi Robusta. Tujuan dari pengabdian ini yaitu merumuskan Branding Desa Tombo sebagai Coffee Tourism untuk merestorasi popularitas Desa Tombo. Metode yang digunakan antara lain observasi dan wawancara, focus group discussion dan pelatihan teknis, serta produksi video village branding yang memasukkan Tombo Coffee dalam materi branding sebagai coffee shop legendaris. Simpulan dari kegiatan ini bahwa mitra pengabdian memiliki antusiasme yang tinggi dan berharap adanya pelatihan dan pendampingan yang berkelanjutan, sehingga popularitas Desa Tombo meningkat.
Analysis The Effect Of Tax Avoidance, Leverage And Company Size On Income Smoothing Practices Of Manufacturing Companies Listed On The Indonesia Stock Exchange Mubassyiriyah, Rizqiyatul; Sulestiyono, Deddy
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28768

Abstract

This research aims to examine how Tax Avoidance, Leverage, and Company Size affect corporate income smoothing practices calculated using the Eckel Index formula. The population in this research uses a sample of companies in the basic materials manufacturing sub-sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sample was taken using purposive sampling, resulting in 40 research samples for the 3 years period from 2022 to 2024. This research data uses secondary data obtained from company financial reports through the Indonesia Stock Exchange website and the company's official website. In this research, the method used for hypothesis testing was logistic regression analysis using the SPSS program. Based on the statistical tests conducted in this research, it shows that tax avoidance has no effect on the company's income smoothing practices. Meanwhile, leverage and company size have a significant effect on the company's income smoothing practices.
Co-Authors Erlangga, Jimmy Ika Pratiwi Irianto, Retno Dwi Mj Rizqon Hasani, Mj Rizqon Mubassyiriyah, Rizqiyatul NIKOLAUS AGENG PRATHAMA