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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) MPI (Media Pharmaceutica Indonesiana) Sinkron : Jurnal dan Penelitian Teknik Informatika Medicinus : Jurnal Kedokteran Awang Long Law Review Unes Law Review Jurnal Ilmiah Teknik Industri Global Financial Accounting Journal Jurnal Hukum Lex Generalis International Journal of Economics, Management, Business, and Social Science Proceeding of Mulawarman Pharmaceuticals Conferences Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi El-Qish: Journal of Islamic Economics Jurnal Ekonomi Trisakti Journal of Social And Economics Research Global Accounting : Jurnal Akuntansi Journal Community Service Consortium Jurnal Pengabdian Kepada Masyarakat: Kesehatan (JPKMK) Vernacular Metris: Jurnal Sains dan Teknologi Proceeding of International Conference on Entrepreneurship (IConEnt) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Economics and Strategic Management The International Journal of Medical Science and Health Research ADM : Jurnal Abdi Dosen dan Mahasiswa PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Jurnal Globalisasi Hukum Jurnal Ilmiah Niaga Bisnis Elektronik journal of social and economic research Jurnal Riset Multidisiplin Edukasi JoDENS: Journal of Digital Ecosystem for Natural Sustainability Outline Journal of Economic Studies JCRIM (Journal of Current Research In Multidisciplinary) Jurnal Serina Abdimas
Jessica
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Journal : Outline Journal of Economic Studies

 1 
The Effect of Managerial Ownership, Profitability and Social Responsibility on Tax Avoidance in Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange Jessica
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

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Abstract

This study aims to determine whether Managerial Ownership, Profitability and Social Responsibility have a significant effect on Tax Avoidance in retail trade sub sector companies that are listed on the Indonesia Stock Exchange. The population in this study are retail trade sub-sector companies listed on the Indonesia Stock Exchange were 26 companies. The research sample were 7 companies with purposive sampling technique. The results showed managerial ownership and Profitability variable did not affect Tax Avoidance in retail trade sub sector companies listed on the Indonesia Stock Exchange while Corporate Social Responsibility affected Tax Avoidance in retail trade sub sector companies that are listed on the Indonesia Stock Exchange. F test results show that the Managerial Ownership, Profitability and Corporate Social Responsibility variables affect Tax Avoidance in retail trade sub sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test show that the Tax Avoidance variable can be explained by the variables of Managerial Ownership, Profitability and Corporate Social Responsibility, while the remaining Tax Avoidance variables can be explained by other variables not examined in this study such as Leverage, Company Size and Audit Committees.
The Influence Tax Avoidance, Cash Flow Volatility and Capital Expenditure Toward Cash Holding In Pharmaceutical Sub-Sector Consumer Goods Industry Listed at Indonesia Stock Exchange Jessica
Outline Journal of Economic Studies Vol. 1 No. 2: April - September 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v1i2.23

Abstract

This study aims to determine the influence of Tax Avoidance, Cash Flow Volatility and Capital Expenditure toward Cash Holding in pharmaceutical sub-sector consumer goods industry listed at Indonesia Stock Exchange. This research is based on quantitative data type and the data source is from secondary data. The unit analysis and observation in this study pharmaceutical sub-sector consumer goods industry listed at Indonesia Stock Exchange, with a total population of 10 companies. From this population, 5 companies are chosen by purposive sampling technique throughout 8 periods of time, specifically from 2014 – 2021 which sum up to 40 samples. The method of analysis used in this study is multiple linear regression analysis. This analysis includes descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing through t and F test, and coefficient of determination test. The result of the t-test indicate that the Tax Avoidance has a significant effect on Cash Holding, Cash Flow Volatility has no effect and not significant on Cash Holding, and Capital Expenditure has no effect and not significant on Cash Holding. The result of the F test indicate that Tax Avoidance, Cash Flow Volatility and Capital Expenditure have a significant effect on Cash Holding.
Co-Authors Adelia Bella Saputri Agustin Widjiastuti Ahmad Almaszahra, Annisa Naufal Amelia, Sesa Andrianto Andrianto Iskandar Anita Apriliana, Putri Ardi Ardi Arikrisanda, Athifa Ayu Erlian Ayuningtyas, Rosida Dwi Aziz, Nur Bembi Jonatan Buntuborrong, Yunovisri Valenrio Chandra, Budi Charles Charles Christian, Natalis Chusnul Intan Clessia Caroline Reonaldi Dave Tedjokusumo Deandra N. Alyshia Delfina Muthia Sabella Demsa Simbolon Digdowiseiso , Kumba Djuranovik, Evelyn Elwisam Ester Nathania Davita Sitanggang Etty Murwaningsari Eva Monica, Eva Evelyn Febriandini Adha Ferry Vincenttius Ferdinand Gloria Julyta Haidar Hilmy Hanggara Arifian Henryanto Wijaya Herlia Amia Idhzha Wira Yudha Ikat Tri Hawani Inayah Amira Zahrah Irma Ayu Pola Pakpahan Irwansyah, Joni Istianingsih Jacobs, Christin Yosefin Jenifer Jessica Jessica Jonardi, Kevania Rena Jose, Joshua Kartina Pakpahan Kenneth Kaleb Kristian, Michelle Krisyadi, Robby Laode Rijai Lengkong, Kathleen Maidjesta Lithrone Laricha Salomon Lutfi Alhazami M. Yunan Hidayat Maria Charisse Audrey Ginta Medinal Medinal Meylisa Permata Sari Muhammad Fadhil Raksiwi Muhammad Ferdian Akri Pratama Mustikarini, Carolina Novi Nabila Arinov Mey Nelson, Alden Ngadiman Ningsih, Lakshmi Jaya Novi Yanti Nugroho, Fajar Prianto Nur Tjahyo Eka Darmayanti Oktovia , Sendy Olivia Kristianti Kusuma Pannaausten, Davin Pranata, Jimmy Angga Prayogo, Andi Bagus Priscillia Chandra Purba, Wanda Angelia Fenensia Putri Salsabilla R. Rahaditya Rafa Fiddina Julia Raymond Tjiwidjaja Repki Trinda Putri Rince Monica Hutagalung Rizal R. Manullang Salim, Philander Senly Simarmata, Allwin M. Siregar, Feby Yoana Susan Grace V Nainggolan Syahputra, Fikry Prastya Tompo, Cherilyn Cristine Trida, Trida Utomo Waruwu, Netral Jaya Wibawa Prasetya Winda Agnesta YANTO Yo, Sacca Kumalasari Yohan Chandrasukmana Yohana FCP Meilani Yunandhia Rainissa Yuniarwati Zamralita