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All Journal JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Economy Deposit Journal ( E-DJ) Jurnal Akuntansi Barelang JASS (Journal of Accounting for Sustainable Society) Abdimisi Jurnal Akuntansi dan Keuangan Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Cendekia Ilmiah
Rakhmawati Oktavianna
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Sales Growth dan Aset Growth Terhadap Praktik Penghindaran Pajak Andhini Komariyani; Rakhmawati Oktavianna
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.728

Abstract

This study aims to analyze the effect of sales growth and asset growth on tax avoidance practices, both partially and simultaneously. This study uses a quantitative method with secondary data obtained from the financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research sample was determined using a purposive sampling technique, resulting in 32 companies with a total of 192 observation data from a population of 128 companies. The data analysis technique used was panel data regression with the assistance of E-Views 12 software, where based on the model selection test results, the Fixed Effect Model (FEM) was chosen as the best estimation model. The results indicate that, simultaneously, sales growth and asset growth affect tax avoidance. Partially, sales growth has a significant negative effect on tax avoidance, while asset growth also has a significant negative effect on tax avoidance.
PENGARUH KNOWLEDGE LEADERSHIP, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT VALADOO INDONESIA Rakhmawati Oktavianna
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v4i1.1103

Abstract

Employee performance is considered important for organizations due to the success of an organization influenced by it. Job performance or achievement is the job result which accomplished by an employee in performing tasks according to the responsibility given to him. A common problem that must be considered in the company is related with job performance. Without good employees performance at PT Valadoo Indonesia, its excellence is not going to happen. One of the factors that can be used to improve the employees performance is knowledge leadership, communication and motivation. Leaders who have a good knowledge and experience will be able to improve the performance of employees in achieving the company's vision and mission. In carrying out the work, the employee can not be separated from communication with fellow co-workers, the boss and the subordinate. Good communication can be an appropriate means to improve employee performance. In addition to communication, it is also necessary if the motivation for employees with high work motivation usually has a peak performance. Therefore, the research aims to know what is the effect of knowledge of leadership, communication, and motivation on employee performance at PT Valadoo Indonesia either partially or simultaneously. The aim of the study is also  to identify and analyze the effect of knowledge of leadership, communication, and motivation on PT Valadoo Indonesia employee performance. The theory used in this study is theories of human resource management, especially those related to knowledge leadership, communication, motivation, and performance of employees. Population  used in this study is the employee of PT Valadoo Indonesia. Sampling technique used is simple random sampling. Method of data collection is using questionnaire data analysis that is Structural Equation Modeling (SEM) of Lisrel 8.7.
Co-Authors Aizul Fitri Andhini Komariyani Benarda Benarda Benarda Benarda Benarda Benarda, Benarda Eka Rima Prasetya Marsya Anindita Putri Rini Septiowati Salsabila, Unik Hanifah Sevty Wahiddirani Saputri Silvia Sari SULISTIYANI SULISTIYANI Taslim Syahputra Utari Mega Pratiwi Valencia Diaz Puspita Maharani