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All Journal Jurnal Ilmu Pertanian Indonesia Prosiding Seminar Biologi JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Jurnal Asy-Syari'ah Tazkia Islamic Finance and Business Review Risâlah, Jurnal Pendidikan dan Studi Islam Jurnal Penelitian Pendidikan IPA (JPPIPA) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bidang Ilmu Kesehatan Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Dinasti International Journal of Education Management and Social Science Jurnal Untuk Masyarakat Sehat (JUKMAS) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL ABDIMAS TRIDHARMA MANAJEMEN INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) Jurnal Ilmiah Raflesia Akuntansi Proceeding Biology Education Conference Rengganis Jurnal Pengabdian Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Annals of Human Resource Management Research Balance : Jurnal Akuntansi dan Manajemen Arus Jurnal Psikologi dan Pendidikan Sewagati Intelektual : Jurnal Penelitian Dosen Akuntansi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Pengabdian Masyarakat Bangsa The Economic Review of Pesantren Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Pasundan Community Service Development Jurnal Sistem Informasi dan Manajemen Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Social Work and Science Education Jurnal Abdi Citra Jurnal Nusa Akuntansi Halal Studies and Society Qaulan Baligha: Jurnal Ilmu Manajemen Dakwah
Neneng Hasanah
Research Centre for Biotechnology, LIPI. Jl. Raya Bogor Km 46, Kec. Cibinong, Kab. Bogor, 16911. Indonesia. Telp: +62-21-8754587.
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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Hasanah, Neneng
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.671

Abstract

This research aims to examine the factors that influence Tax Avoidance, That Factors Are Transfer Pricing and Sales Growth. This research is a type of quantitative research using secondary data. The sample in this research was 91 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019 - 2022. The method used was purposive sampling. Based on the purposive sampling method, the number of samples in this study was 28 selected companies. The research period was 4 years, so the resulting data was 112 samples. Hypothesis testing uses panel data testing with the help of the Eviews version 10 program. The panel data analysis model chosen in this research is the Random Effect Model. Based on the results of the partial test (t test) it can be seen that the Transfer Pricing and Sales Growth variables have no effect on Tax Avoidance.
Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan Hasanah, Neneng; Widiyati, Dian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.675

Abstract

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.
Co-Authors Agus Afandi Agustin, Inka Nadiah Agustina, Santi Ahmad Fikri Ahmad Syukri Aisyah, Tasya Nur Akaputri, Della Erriani Anggini, Karlita Arif R, Kasmin Asmawati Asmawati Atikana, Akhirta Azijah, Izattul Azzahra, Amelia Desriani Desriani Dewi Hasanah Dharmarianti, Dian Putri Dwi Endah Kusumawati Dzikri, Mohd. Iqbal EDI SAPUTRA Edy Kusnadi Ekafitrianda, J. M. Eko Prabowo, Eko Endri Purnomo Fatwanti, Devi Fauzi, Ikbar Fitria Sari Fitriani, Eva Fitriyah Fitriyah Galantika, Adinda Evan Geulista Hamzah Haq, Daffa Aqomal Hardjanto Haryanti, Ely Hasan, Afrizal Hasanah, Qoriatul Hendra Hendra Herawati, Ita Ilham, Hadiid Ushama indriyani, jihan Putri Isnarayani, Yuni Jessica, Melia Lestari, Neneng Dini Indah Lina Herlina M Solehah, Siti M. Syahran Jailani Maisah Maisah MARIA BINTANG Mawarni, Endang Siti Miftahul Huda Miftahul Jannah Mohammad Iqbal Irfany Muhajir Muhajir, Muhajir Muhammadi, Acep Muwahid Mulyorini Rahayuningsih Mustika Mustika Muthohharoh, Marhamah Nadhifah, Hana NANIK RAHMANI Napisah Napisah, Napisah Nawang Sari, Dewi Neni, Neni Nofantoro, Dwi Nugroho, Sindunata Nurhaeni Nursaleha, Ervina Priyanto, Anindia Meil Purba, Elvrida Triana BR PUSPITA LISDIYANTI Putri, Dwi Angraeni Putri, Narti Eka Putri, Uly Anggraeni Rahmalia, Desi Ramadhan, Mustarim Ramadini, Kintan Nur Restiyani, Destika Riana Rizky, Riana Risthi, Alyssa Rosa, Tina Salahuddin Salahuddin Sanusi, Anisa Sarah Salsabila Sarfilianty Anggiani, Sarfilianty Sari, Dewi Nawang SHANTI RATNAKOMALA Shibghotillah, Nur Sihite, Debby Alfani Siradju, Diva Athaya Fairuz Siswani, Sri Siti Nurfadilah Siti Zubaidah Sofran, Sidorus Alfandrianus Su'ud, Su'ud SUDARMONO SUDARMONO Sugeng, Andry Sulistyowati, Yeny Suparman, Alviani Sutihat, Ihat Syamsul Falah Tamirano , Randi Velani, Intan Tunandha Widiyati, Dian Wiwit Amrinola Yatmi, Wanda Tri Yeni Nuraeni, Yeni Yulandari, Sri Zenabia, Tsarina Zulqarnin, Zulqarnin