Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RANDANG TANA - Jurnal Pengabdian Masyarakat Jurnal Ekonomika dan Bisnis Indonesian Journal of Devotion and Empowerment (IJDE) Journal Economic Insights
Shofiatul Mila
Universitas Selamat Sri
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal Economic Insights

 1 
Determinan Tax Avoidance (Studi Empiris di Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020) Shofiatul Mila; Umi Chalimatur Rochimah
Journal Economic Insights Vol. 2 No. 2 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i2.82

Abstract

Tujuan riset ini untuk mengetahui pengaruh Profitabilitas,0Leverage, pertumbuhan penjualan, intensitas aset tetap dan tanggung jawab sosial perusahaan (CSR) untuk penghindaran pajak. Penelitian ini menggunakan sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Penelitian ini termasuk dalam jenis penelitian kuantitatif. Jumlah perusahaan manufaktur subsektor makanan dan minuman yang dijadikan populasi dalam penelitian adalah 31 perusahaan. Berdasarkan metode penelitian target sampling, total data penelitian adalah 60 perusahaan dari 12 perusahaan dengan periode follow up. dari usia 5 tahun. Variabel dependen dalam penelitian ini adalah penghindaran pajak. Variabel bebas atau independent dalam penelitian ini ialah profitabilitas, leverage, pertumbuhan penjualan, fixed asset intensity, dan Corporate Social Responsibility (CSR). Hasil penelitian menunjukkan sebagian dengan menggunakan uji t bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak, leverage tidak berpengaruh terhadap penghindaran pajak, pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak, intensitas aset tetap berpengaruh positif terhadap penghindaran pajak dan tanggung jawab sosial perusahaan. (CSR) berpengaruh positif terhadap penghindaran pajak.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Kepemilikan Asing, Kepemilikan Publik, dan Profitabilitas Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan Feri Tristiawan; Shofiatul Mila
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.102

Abstract

This study aims to examine the effect of corporate social responsibility, company size, leverage, foreign ownership, public ownership, and profitability on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of quantitative research and uses secondary data types. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was obtained using a purposive sampling method, namely as many as 22 companies with an observation period of 4 years. The dependent variable in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, company size, leverage, foreign ownership, public ownership and profitability. The data analysis technique used in this study is multiple linear regression analysis. Based on the analysis of the data used, it shows that company size, foreign ownership, and public ownership have a significant effect on tax aggressiveness. Meanwhile, corporate social responsibility, leverage, and profitability have no significant effect on tax aggressiveness.
Co-Authors Arum Pujiastuti Dwi Astarani Aslindar Feri Tristiawan Gilang Kharisma Putra Mimin Sherlindah Ridhasyah, Rizki Umi Chalimatur Rochimah