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All Journal Journal of Economics and Business UBS Journal of International Conference Proceedings
Bleskadit, Novalia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
Pengelolaan Keuangan Gereja di Kota Jayapura (Studi Kasus pada GKI Sola Gratia Buper Waena) Hosio, Y. Flora; Safkaur, Esterlina; Bleskadit, Novalia
Journal of Economics and Business UBS Vol. 15 No. 2 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/xs5dam70

Abstract

Penelitian ini membahas pengelolaan keuangan jemaat Gereje Sola Gratia Buper Waena di Kota Jayapura dengan focus pada akuntabilitas pelaporan keuangan jemaat sebagai organisasi nirlaba. Tujuan penelitian ini adalah untuk mendeskripsikan tentnag pengelolaan dan pelaporan keuangan pada Gereje Sola Gratia Buper Waena di Kota Jayapura. Pendekatan penelitian ini adalah deskriptif kualitatif, dengan informasi yang diperoleh dari wawancara dan dokumen terkait pelaporan keuangan jemaat. Hasil penelitian menunjukkan bahwa Gereje Sola Gratia Buper Waena di Kota Jayapura mengelola keuangan dengan menyusun Rencana Anggaran Penerimaan dan Belanja Jemaat 2025 akan dilaporkan pada saat Sidang Jemaat tiap tahun diakhir tahun pelayanan yaitu tahun 2024 dan dilakukan tiap tahun untuk memastikan semua pengeluaran sesuai anggran yang dirancanakan pada setiap unsur pada jemaat contohnya laporan keuangan pada rapat anggaran twiulan untuk melihat realisasi anggaran triwulan seperti halnya pada bulan April 2025 untuk laporan 1 untuk twiulan satu. Proses pelaporan keuangan jemaat melibatkan transparansi kepada jemaat melalui warta mingguan dan laporan tahunan dan laporan triwulan kepada jemaat setelah dilakukan oleh pengawas gereje atau BPPG jika di Gereja GKI sebelum disampaikan dalam rapat atau sidang jemaat di gereja GKI. Hasil ini mencerminkan penerapan perinsip akuntabilitas yang baik dalam pengelolaan sumber daya jemaat sesuai dengan 5 prinsip tata kelola (GCG) dan dilakukan evaluasi program kerja per triwulan atau pada data ini menjelaskan pada bulan April sebagai laporan triwulan pertama
Co-Authors Abimanyu, Anggito Hesty Theresia Salle Hosio, Y. Flora Pangayow, Bill J.C Safkaur, Esterlina Wonar, Klara Yohanes Cores Seralurin