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All Journal Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Applied Research in Management and Business Journal of Applied Accounting And Business (JAAB) JAB (Jurnal Akuntansi dan Bisnis) Journal Economic Insights Proceeding Applied Business and Engineering Conference Jurnal Akuntansi, Keuangan dan Perpajakan
Ferdyan Wana Saputra
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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA Mario Winaldi Pratama; Iqbal, Johandri; Saputra, Ferdyan Wana
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.444

Abstract

This research aims to analyze the effect of profitability and leverage on tax avoidance in palm oil plantation sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Using a quantitative approach, this research collects secondary data in the form of company financial reports. The sampling method used was purposive sampling, to obtain a representative sample. With 7 companies and 5 year financial reporting periods, using ROA, DER and ETR indicators. Data analysis was carried out using classic assumption tests, including normality, multicollinearity, heteroscedasticity and autocorrelation tests to ensure the accuracy of the regression model used. The results of the research show that there is a significant relationship between profitability and leverage on tax avoidance, which indicates that profits and debt can influence the tax burden. High leverage will affect profits, indicating that the company has low tax avoidance. These findings provide important insights for stakeholders in understanding the factors that influence tax avoidance in the palm oil plantation sector.
Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Novita Hana Putri; Johandri Iqbal; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.285

Abstract

This research aims to analyze the factors that influence the timeliness of submitting financial reports to oil palm plantation companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study were 28 oil palm plantation companies listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method, with a total sample of 19 oil palm plantation companies so that the total observations in this study were 57 observations. Researchers used logistic regression analysis techniques. The research results simultaneously show that profitability and leverage have no effect on the timeliness of submitting financial reports. The partial research results show that profitability has no effect on the Timeliness of Submission of Financial Reports and leverage has no effect on the Timeliness of Submission of Financial Reports
Pengaruh Struktur Modal Terhadap PPh Badan Terutang Pada Perusahaan Perkebunan Sawit Yang Terdaftar Bursa Efek Indonesia (BEI) Tahun 2020-2022 Sonia Rianti; Ferdyan Wana Saputra; Niken Ayuningrum
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.286

Abstract

Based on the background description above, the formulation of this research problem is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable to palm oil plantation companies listed on the Indonesia Stock Exchange (BEI). ) The aim of this is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable on plantation companies listed on the Indonesia Stock Exchange (BEI). Data collection techniques are steps that The most important thing in the research process, because the main goal of research is to obtain data. The data collection technique needed here is which data collection technique is most appropriate, so that valid and reliable data is obtained. the 2020-2022 period that met the sampling criteria. The data analysis method used in this research uses descriptive statistical tests.
Co-Authors Adityawarman Adityawarman Anugra, Anugra AYUNINGRUM, NIKEN Bonaventura Hendrawan Maranata Cahyani, Mita Darmuji Dedi Handoko Dedi Handoko Dedy Handoko Fatmiati, Shiella Fortia Magfira Haitamy, Ery Bestari Al Haitamy, Ery Bestary Al Indra Bayu lesmana Johandri Iqbal Joko Pangestu Khuswatun Hasanah M Deni Ferdiansyah Mario Winaldi Pratama Maryani, Eni Meilano, Rezagi Melisa Anggraini Muhammad Azrafeno Niken Ayuningrum Niken Ayuningrum Novita Hana Putri Samantha Raharjo Sapitri Sasnipa, Pidian Sonia Rianti Stefanus Kenny tiarma Yesita Astarina