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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Journal Informatic, Education and Management (JIEM)
chairanisa natasha miraza
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 chairanisa natasha miraza; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.
Literature Review of Tax Audits: Reflections on the Minister of Finance Regulation Number 15 of 2025 Concerning Tax Audits Riantari Maharani; Biizni Putri Bengi; Chairanisa Natasha Miraza; Muhammad Ichsan Adnan; Imam Gunanjar
Journal Informatic, Education and Management (JIEM) Vol 7 No 2 (2025): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v7i2.148

Abstract

Tax audits are an important tool in efforts to improve taxpayer compliance and optimize state revenue. In line with technological advancements and the increasing complexity of economic transactions, the Directorate General of Taxes has undergone a digital transformation through the implementation of the Coretax Administration System, which encourages the renewal of tax audit administration. This study aims to analyze the implementation of Minister of Finance Regulation Number 15 of 2025 on Tax Audits, which brings reforms in audit governance, including regulatory simplification, audit classification, transparency through Terms of Reference, and the digitization of audit document submission. This study employs a descriptive literature review method, drawing from relevant regulations and literature in the field of taxation. The results of the study indicate that the implementation of this regulation has been able to streamline the audit process, increase legal certainty, and contribute to tax education for taxpayers through audits that utilize databases. This reform is expected to strengthen a fair, transparent, and accountable national tax system and encourage voluntary compliance by taxpayers to support national development.
Co-Authors Biizni Putri Bengi Imam Gunanjar Muhammad Ichsan Adnan Riantari Maharani Said Muniruddin