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Pengaruh Likuiditas dan Leverage Terhadap Agresivitas Pajak (Study kasus Perusahaan Manufaktur pada Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2016-2019) Nurizah hurrohma; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 3 No. 2 (2021): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v3i2.288

Abstract

Tax aggressivenes is a action taken by a company to reduce taxable income by avoiding tax. The pupose of this study was to examne and analyze the effect of liquidity and leverage on tax aggressiviness. This research was conducted on the Indinesia Stok Exchange by selecting the population in the foood and beverage sub-sector for the 2016-20019 period and using a purposive sampling method. The type oof research used is quantitative research. The results of this study indicate thaat the result of the first test show that the liquidity variable does not have a significant effect on tax aggressiveness. The results of testing the secound hypothesis show that the leverage variable is not proven to have a significant effect on corporate tax aggressiveness. Keywords: Liquidity, Leverage, Tax Aggressivenes.
The Effect of Financial Satisfaction to Financial Technology with Financial Planning as Mediation Rachma Agustina; Meta Ardiana; Dwi Ari Pertiwi; Deasy Ervina
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.708

Abstract

This study aims to analyze and obtain empirical evidence on the effect of financial satisfaction on financial technology and financial planning as mediation variables.  The approach used is a quantitative approach with the help of the Smart PLS 4 tool. The data in this study used primary data with questionnaire techniques on PKK mothers in Talun Kidul Village, Sumobito District, Jombang Regency. The sample calculation uses a saturated sample of 40 respondents who were present at the time of sampling. This study uses outer model and inner model evaluation techniques with hypothesis testing using path analysis. The results showed that financial satisfaction affects financial technology; financial satisfaction affects financial planning; and financial planning affects financial technology. Financial planning variables as mediation show that financial planning variables can mediate financial satisfaction with financial technology.