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All Journal Journal of Innovation and Applied Technology JABE (Journal of Accounting and Business Education) IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Proceeding of World Conference JURNAL EKONOMI (JE) Jurnal Kompetensi Ilmu Sosial
PUTRI ZANUFA SARI
Departement Of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surab
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Journal : Proceeding of World Conference

 1 
The Effect of Tax Planning, Company Growth and Investment Decisions on Company Value (Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2017-2020) Dwi Ratna Sari; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Companies always try to be able to pay taxes as low as possible by emphasizing tax costs, because taxes affect the reduction of income or net income, but for the government, taxes are increased to finance government administration. Property and real estate companies have become objects because currently property and real estate companies in Indonesia are growing rapidly and currently the investment trend that is developing in the community is investing money in land or property. The focus of the research is how the effect of tax planning, company growth and investment decisions on firm value in property and real estate companies listed on the Indonesia Stock Exchange. In this study, researchers used quantitative descriptive research. The variable used is the dependent variable with firm value (Y), and there are three independent variables, namely: Tax Planning (X1), Company Growth (X2), Investment Decisions (X3). The analytical method used in this research is multiple linear regression analysis which is processed using SPSS (Statistic Product and Services Solutions) version 26. The selected population is property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020 with a purposive sample selection. sampling method through predetermined criteria. The total data used in this study consisted of 48 companies with a total of 192 data during the 4-year study period. The results of this study indicate that tax planning and investment decisions partially have a positive and significant effect on firm value and firm growth has no positive and significant effect on firm value. Simultaneously tax planning, company growth and investment decisions have a significant effect on firm value. The author limits the problem in this study by only using a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020.
The Effect of Corporate Social Responsibility and Good Corporate Governence on Tax Avoindance : (Mining Companies Listed on Idx in 2018-2020) Riza Safitri; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract This study aims to partially and simultaneously examine and analyze the effect of corporate social responsibility, managerial ownership, independent board of commissioners, audit committee, and institutional ownership on tax avoidance in mining companies listed on the IDX in 2018-2020. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2020 with purposive sampling technique. The method used in this study uses quantitative methods where the data taken is secondary data. The variables used include the dependent variable, namely tax avoidance, while the independent variables include CSR, managerial ownership, independent board of commissioners, audit committee, and institutional ownership. The results of this study indicate that CSR The significance value is 0.926 and the regression coefficient is -0.028, meaning that there is no significant effect between Corporate Social Responsibility (CSR) on Tax Avoidance. Managerial ownershipthe significance value is 0.722 and the regression coefficient value is -0.052, it means. There is no significant effect between Managerial Ownership on Tax Avoidance.Independent board of commissioners. The significance value is 0.000 and the regression coefficient is +0.647, meaning that there is a significant influence between the Independent Board of Commissioners on Tax Avoidance. Audit Committeethe significance value is 0.572 and the regression coefficient is -0.078, meaning that there is no significant effect between the Audit Committee on Tax Avoidance. Institutional ownershipthe significance value is 0.535 and the regression coefficient is +0.006, meaning that there is a significant effect between institutional ownership and tax avoidance. Simultaneously CSR, managerial ownership, independent board of commissioners, audit committee and institutional ownership valuesignificance of 0.000, meaning that there is a positive influence on Tax Avoidance
The Effect Of Liquidity, Profitability And Leverage Ratios On Stock Prices In Food And Beverage Companies Listed On The Indonesia Stock Exchange For The 2017-2021 Period Muhammad Ivan Syahbana; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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This research aims to analyze and determine the influence of L ikuiditas, Profitability and Leverage on Harga Saham partially and simultaneously on food and beverage sub-sector companies listed on the Indonesia Stock Exchange peroide 2017-2021. This type of research uses qualitative research. The determination of samples in this study used purposive sampling which contained 95 samples. Multiple Linear Regression is the analytical method used in this study. The results showed that in this research, partially the ratio of Liquidity, Profitability and Leverage affects the stock price. Simultaneously the ratio of Liquidity, Profitability, and Leverage affects the stock price.
The Effect of Capital Intensity, Inventory Intensity, Company Size and Leverage on Tax Avoidance in the Coal Mining Sector on the Indonesia Stock Exchange 2017 – 2021 Ghani Arief Sulaiman; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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This study aims to analyze the influence of Capital Intensity, Inventory Intensity, Company Size and Leverage on Tax Avoidance. This study uses a quantitative approach in the form of financial reports of coal mining companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 55 samples. The results of this study indicate that the results of testing the first hypothesis (H1) show that capital intensity has an effect on tax avoidance, the results of testing the second hypothesis (H2) show that inventory intensity has no effect on tax avoidance, the results of testing the third hypothesis (H3) show that company size has an effect on tax avoidance, the results of testing the fourth hypothesis (H4) show that leverage has an effect on tax avoidance, the results of testing the fifth hypothesis (H5) show that capital intensity, inventory intensity, firm size and leverage simultaneously have an effect on tax avoidance. The problem definition in this study is very important in bringing the subject matter closer so that there is no confusion in interpreting the research results. In this study there are variable restrictions, namely using only independent variables, namely Capital Intensity, Inventory Intensity, Firm Size and Leverage. The dependent variable is tax evasion using secondary data on the coal mining sector for 2017-2021 which is listed on the Indonesia Stock Exchange. The results of this study are expected to provide consideration related to Capital Intensity, Inventory Intensity, Company Size and Leverage on tax avoidance.
The Effect of Earnings Management, Firm Size and Profitability on Tax Avoidance In Automotive Sub-Sector Companies Listed on The Idx For The Period 2017 – 2021 Indar Kholifatul Sholikhah; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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This study aims to determine and analyze the effect of earnings management, firm size and profitability on tax avoidance. The population in this study were all automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2021, using a sample of 50. This type of research is quantitative using an exploratory survey method. Methods of data analysis using descriptive test, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The sample data analyzed is secondary data, which will be processed using the SPSS application. From the results of the tests that have been carried out in this study, it can be concluded that earnings management and profitability partially affect tax avoidance, while firm size partially does not affect tax avoidance. However, simultaneously earnings management, firm size and profitability affect tax avoidance.
Co-Authors Amrun Rosyid Ariyani Ariyani Ariyani, Ariyani Arizona, Aldrin Ayu, Ayu Kurnia Putri Bayu Nurcahyo Andini Bayu Nurcahyo Andini, Bayu Nurcahyo Damayanti, Elok Dharmani, I G A Aju Nitya Diah Ayu Restuti Dwi Ratna Sari Elisabeth, Damarsari Ratnasahara Erwin Saraswati farida hardaningrum Ghani Arief Sulaiman gian luigi deseraldo, Gian Indar Kholifatul Sholikhah Kayla Puspita Khuluq, Khusnul Muhammad Ivan Syahbana Nila Sari Prastoeti, RR Restina, Riya Riza Safitri Rudi Harianto Rudi Harianto, Rudi Sarmilah Shabila, Syalwa St Rohani, St Suciati, Ajeng Mustika Suyono, Joko