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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Sains: Jurnal Manajemen dan Bisnis AJIE (Asian Journal of Innovation and Entrepreneurship) International Multidiciplinary Conference on Social Sciences (IMCoSS) DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Manajemen Pendidikan Jurnal EMT KITA Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Ilomata International Journal of Social Science Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Empowerment Society JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Ilmiah ESAI ISLAMIC ACCOUNTING JOURNAL Mimbar Administrasi International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Khairudin Khairudin
Universitas Bandar Lampung
Religion Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Journal : mimbar administrasi

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Tax Avoidance: Peran Ukuran Perusahaan, Leverage, dan Profitability Stefany Tjung; Khairudin Khairudin
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 21 No. 1 (2024): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v21i1.1503

Abstract

Tax evasion can be defined as the activity of avoiding taxes by citizens or entities that are obliged to pay taxes in order to reduce the tax costs that must be paid by utilizing the tax law which has loopholes and weaknesses. This research aims to explain whether company size, leverage and profitability influence tax avoidance or not. The research took 24 samples of manufacturing companies listed on the Indonesian Stock Exchange for the 2017 - 2019 period. The data used was collected through purposive sampling and using panel data regression analysis techniques through one qualitative and six quantitative tests. The final conclusion concludes that company size as the first variable has a positive influence on tax avoidance, so that it means companies with large sizes tend to avoid tax avoidance. The second variable, namely leverage, has the result of having no influence on tax avoidance. Third, profitability has a negative influence on tax avoidance, meaning that companies with large profits will increase the company's tendency to avoid taxes.
Peningkatan Nilai Perusahaan: Peran Leverage, Ukuran Perusahaan, dan Profitabilitas Sherla Wijaya; Khairudin Khairudin
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 21 No. 1 (2024): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v21i1.1504

Abstract

This study aims to analyze and obtain evidence regarding the effect of leverage, company size, and probility on corporate value in manufacturing companies listed on the Indonesia Stock Exhange for the 2017-2019 period. In this study, there are 3 independent vaiables tested, namely Debt to Equity (DER), Indikator Size (LN), and Return On Asset (ROA). And there is 1 dependent variable, namely Price to Book Value (PBV). The numbers of sample used are 21 manufacturing companies sub sector consumer goods onthes Indonesia Stock Exchange (IDX), the sampling technique used was purpose sampling. The analysis method used is the panel data regression analysis method using the Fixed Effect Model.the research result prove that leverage has no effect on corporate value, company size has negatif effect on corporate value, and probility has a positif effect on corporate value.
Co-Authors . Wandita Adelia Adelia Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Aminah, Aminah Andala Rama Putra Barusman Andika Okta Wijaya Angelina Putri Limantara ANGGITA ANGGITA Anjani Mutiara Azkia Ayu Jayadi Carlos Arnold Atmoko Dini Seviyawati Dodi Setiawan Dwi Soegiarto, Dwi Edi Kurniadi Edo Satria Edy Supriyono Einde Evana Erena Dewi Evi Gantyowati Evi Gantyowati Evi Gantyowati Felisya Fransisca Feri Hermawan Saifudin Fika Attaqy Filistea Filistea Fitri Ahyani Frandio Gustian Frasiska Risma Yolanda Frisca Artha Ulina Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna Jaka Winarna JAKA WINARNA Juni Suryanadi Kania Senja Pangestu Lindrianasari Luke Suciyati Amna Marzuki Mega Dewi Natassya Noer Azizah Natassya Noer Azizah Novita Christine Nurdiawansyah Nurdiawansyah Pio Septiana Putri Ismatul I’fa Rahel Raneta Sirait Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rico Tanto Rina Erlanda Rina Erlanda Risa Novianti Riski Sapitri RISWAN, Riswan Rosmiati ROSMIATI Rosmiati Rosmiati Rosmiati Tarmizi Rosmiaty Tarmizi Sarah Rum Handayani Sartono Sartono shereen meigiarti Sherla Wijaya Sherly Wibowo Silvia Marliani Sindy Astuti Siti Nurlela Soewito Sri Risma Yenny Stefani Febriani Stefany Tjung Susanto Susanto Syahril Daud Syamsu Rizal Tia Rizna Pratiwi Tina Miniawati Barusman Vera Susanti Vina Petricia