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All Journal The Indonesian Journal of Business Administration Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Buss JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia
Azolla Degita Azis
Universitas Ibn Khaldun Bogor
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ekonomika Dan Bisnis

 1 
Pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance) Mahendra, Arjun; Azis, Azolla Degita; Rizqi , Muhamad Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2054

Abstract

The purpose of this research is to analyze the influence of fixed asset intensity, company size and profitability on tax avoidance as measured by the Effective Tax Rate (ETR). This research used purpose sampling using certain criteria for construction companies in 2018 - 2022 and obtained a sample of 13 companies with 5 years of observation and obtained 65 observation results. Data analysis in this study used the Eviews 12 program using panel data regression with the selected model comment effect with generalized least squares as a regression tester. The research results show that fixed asset intensity has a positive effect on tax avoidance, company size has a negative effect on tax avoidance, and profitability has no effect on tax avoidance
Pengaruh Karakteristik Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Di BEI Juang, Sari Enovani; Azis, Azolla Degita; Prasetia, Angga
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2146

Abstract

Financial distress is a situation where a company experiences consecutive financial declines over several years which can lead to bankruptcy. Financial distress usually results from the failure of an entity to repay its debtors because it does not have sufficient funds to continue its operations. This research aims to determine the effect of leverage and company size on financial distress in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the 2019-2022 period. Where the leverage variable uses the Debt to equity ratio (DER) formula, the company size variable uses the LN Total Assets formula and the financial distress variable uses the Springate Scores (S-Scrores) formula. This type of research is quantitative with a sampling method based on purposive sampling, obtaining 33 companies which were used as research samples multiplied over 4 years for a total of 132 research data. By using secondary data obtained from the official IDX website during the research period. And processed using the SPSS version 26 program. The results of this research show that leverage has a negative effect on financial distress and company size has no effect on financial distress
Co-Authors Agus Cahyana Angga Prasetia Anggita Citra Dewi Aprilia, Ferlis Aprilianti, Anggi Arjun Mahendra Basith, Jundi Muhammad Bimo, Widhi Aryo Denia Maulani Desi Purnamasari Desmy Riani Deviyana, Alvira Putri Diah Yudhawati Dinda Ramadhani Putri Dwi Martani Erlani, Dhea Sylva Fadjriah, Wafa Fina Adlia Fitri Chairunnisa Gandy Wahyu Maulana Zulma Hafidhia Ihsan Handayani, Adinda Putri Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Ijudin Imvie, Amanda Amalia Indah Megawati, Indah Ismawardhani, Mutiara Isrochmani Murtaqi Juang, Sari Enovani Kumdarti, Ria Kurniawan, Fero Lilis Lisnawati M. Imam Sundarta Mahendra, Arjun Masruri, M. Anwar Maulana, Muhamad Farhan Mugi Dharmawan Muhamad Azis Firdaus Muhamad Nur Rizqi Muhamad Nur Rizqi Muhamad, Abilly Muhammad Nur Rizqi Muniroh, Leny N. A. Rumiasih Nia Kania Dewi, Nia Kania Nurkholifah, Mutiara Prasetya, Angga Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rahmawati, Siti Shasinta Rantika, Mira Rasiman Rasiman Resmawan, Yogi Rindiani, Antika Rio Fazliansyah Riya Dwi Andari Rizqi, Muhammad Nur Rosita, Rika Sari Enovani Juang Saring Suhendro Suci, Lutphy Raihana Sundarta, Imam Syawal, Muhamad Mashur Titing Suharti Verni Asvariwangi Widhi Ariyo Bimo Winda Safitri Yuliusman - Zulma, Gandy Wahyu Maulana