Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Inovasi Kebijakan Jurnal Ilmiah Edunomika (JIE)
Yudith F. Lerrick
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Struktur Ekonomi dan Struktur Perkotaan dalam Mencapai Good Governance City (Studi Kasus pada Kota Kupang) Yudith F. Lerrick; Boy S. Efendi
Jurnal Inovasi Kebijakan Vol 6 No 2 (2021): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37182/jik.v6i2.76

Abstract

Economic structure based on the role of various economic business fields in producing goods and services will determine the economic structure of a region. The economic structure that is formed from the added value created by each business field illustrates how much dependence of an area on the ability to produce Dario each business field. The value of the per capita PDRB of Kupang City on the basis of prices in effect from 2015 to 2019 is constantly increasing. In 2015 the per capita PDRB was recorded at 42.69 million rupiah. Normally, it continues to increase until 2019 reaching 56.46 million Rupiah. This high increase in per capita PDRB is due to the inflation factor which is in accordance with Article 33 UUD 1945 Constitution which has been amended four times. This also affects the urban structure, wherein Perpres No. 55 of 2011 concerning National Spatial Planning (RTRW). Therefore, infrastructure planning is good to produce good and quality infrastructure development, it is necessary to have a workshop in order to provide an understanding of all elements related to leading to good governance city.
THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE WITH TAX SANCTIONS AS A MODERATING VARIABLE Herlina Theodensia D. Doke; Riza Reni Yenti; Margarethy Rohanie Mbado; Yudith F. Lerrick; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14338

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses a number of previous studies, especially the five studies above, as the most basic reference for building the agrumentation construct that the researcher will build. The data that researchers use in this article is secondary data that researchers obtained from the Indonesian Stock Exchange. The data used in this research was analyzed using the smart PLS 4.0 analysis tool. The result int this article show. the two hypotheses that the researcher argued in the research methodology section, namely the Tax Avoidance variable, can have a positive relationship direction and a significant influence on the Company Value variable and the Tax Sanction variable can moderate the influence of the Tax Avoidance variable on Company Value due to value. each P-Values in the two rows of the table above shows the direction of a positive relationship and a significant influence which is smaller than the 0.05 significance level, namely 0.001 on the influence of the Tax Aviodance variable on Company Value and 0.000 in the next row, namely the Tax Sanction variable can moderate the influence of the variable. Tax Aviodance on Company Value. This can be caused because Tax Avoidance can minimize expenses which makes the company's financial condition stable. Apart from that, tax sanctions are not too strict and can make companies bolder in avoiding taxes.. Thus the first and second hypotheses in this research can be accepted.
Co-Authors Boy S. Efendi Herlina Theodensia D. Doke Margarethy Rohanie Mbado Melinda Melinda Riza Reni Yenti