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All Journal Indonesian Journal of Innovation Studies KINERJA : Jurnal Ekonomi dan Bisnis
Wicaksana, Satya Adi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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DETERMINAN PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Wicaksana, Satya Adi; Djaddang, Syahril; Darmansyah, Darmansyah
Kinerja Vol 4 No 01 (2021): Kinerja : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v4i01.1574

Abstract

The study aimed to test the effect of leverage, company size, inventory intensity and liquidity on tax avoidance.In addition, this study also aims to test the influence of independent commissioners who act as moderation. This study was conducted by moderate regression analysis method with sample selection method that is purposive sampling with a sample of 21 manufacturing sector companies during the period 2015-2019.The results showed that leverage positively affects tax avoidance and liquidity negatively affects tax avoidance,while the size of companies and inventory intensity have no influence on tax avoidance.In addition, independent commissioners as moderation strengthen the influence of leverage on tax avoidance.
Legal Validity of HGB Extension Over Management Rights in Surabaya: Keabsahan Hukum Perpanjangan HGB di Atas Hak Pengelolaan di Surabaya Erdianto, Dyta Widi; Raharja, Gede Dimas Bayu Hardi; Wicaksana, Satya Adi; Sofia, Arijna Nurin
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1012

Abstract

General Background: Land tenure rights, particularly Building Use Rights (HGB) over Management Rights (HPL), play a crucial role in Indonesia’s legal and economic landscape.Specific Background: Extending HGB over HPL requires approval from the HPL holder, leading to legal disputes when HGB holders are unaware of their land’s status.Knowledge Gap: Limited studies address the legal mechanisms for extending HGB over HPL, especially after Government Regulation No. 18 of 2021.Aims: This study analyzes the legal framework for HGB extensions over HPL and examines legal remedies for unaware HGB holders.Results: Findings show that approval from the HPL holder is mandatory for HGB extensions, and without it, applications are rejected. Court rulings confirm this requirement.Novelty: This study clarifies recent regulatory changes and their impact on landowners.Implications: Clearer legal frameworks and better land status verification are needed to prevent disputes and ensure compliance. Highlights: Mandatory Approval: HGB extensions over HPL require approval from the HPL holder; otherwise, they are legally invalid. Regulatory Impact: Government Regulation No. 18 of 2021 reinforces strict conditions for HGB extensions, affecting landowners. Legal Remedies: HGB holders unaware of their land’s HPL status must pursue legal verification and compliance to secure extensions. Keywords: Extension of Term, Building Rights Title, Land Utilisation, Management Rights
Co-Authors DARMANSYAH . Djaddang, Syahril Erdianto, Dyta Widi Raharja, Gede Dimas Bayu Hardi Sofia, Arijna Nurin