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All Journal Benefit: Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) INNOVATION RESEARCH JOURNAL Economics and Digital Business Review DedikasiMU: Journal of Community Service Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Proceeding UMSurabaya
Syaiful Syaiful
Akuntansi, Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Journal : innovation research journal

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Influence of Profitability, Tax Aggressiveness, and Institutional Ownership of Corporate Value Eva Fadhilah; Syaiful Syaiful; Nyimas Wardatul Afiqoh
INNOVATION RESEARCH JOURNAL Vol 1 No 1 (2020)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v1i1.1445

Abstract

The research aimed to determine the effect of profitability, tax aggressiveness, and institutional ownership to the firm value. This research was used a casual method by taking secondary data. The selection of sample used purposive sampling method. From the predetermined criteria obtained a sample of 43 companies with study period of 2015-2017, so total of observation is 129. Analyzing of data was used multiple linear regression analyzed. The results shows that the profitability and tax aggressiveness have influence to the firm value. But the institutional ownership does not have influence to the firm value.
The The Effect of Taxpayer Awareness, Tax Understanding, Tax Sanctions, and Risk Preferences on Land and Building Taxpayer Compliance Aminatus Sholikah; Syaiful Syaiful
INNOVATION RESEARCH JOURNAL Vol 3 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v3i1.3732

Abstract

The background of this research is that there is a phenomenon of decreasing taxpayer compliance. This study aims to examine the effect of taxpayer awareness, tax understanding, tax sanctions, and risk preferences on land and building taxpayer compliance. This study uses quantitative methods. The population in this study amounted to 95, while the sampling used the Non Probability Sampling technique using saturated sampling. The reason is because the population size is relatively small. The sample studied by the researcher is 95 taxpayers. The analysis technique uses instrument testing, classical assumption test, and hypothesis testing. For test tools using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance, tax understanding has a positive and significant effect on taxpayer compliance, tax sanctions have a positive and significant effect on taxpayer compliance and risk preferences have a positive and significant effect on taxpayer compliance
The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action Diamond Lianna Alifatmaya; Syaiful Syaiful
INNOVATION RESEARCH JOURNAL Vol 1 No 2 (2020)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v1i2.1925

Abstract

This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.
Co-Authors Alfi Muyassaroh Aminatus Sholikah Andi Rahmad Rahim Dela Sasmita Devi Nur Anggraeni Diamond Lianna Alifatmaya Dian Indah Sari Ernawati Ernawati Eva Fadhilah Fatjriyah Ni’matul Arifah Inge Angelina Izzatu Mukhlishoti Keziah Frydha Putri Arwantini Lina Pratama Muhammad Aufa Muhammad Rizki Nur Aida Saraswati Nur Fauziyah Nyimas Wardatul Afiqoh Putri Nasucha Silviana Setiawati Sukaris Suwarno Suwarno