Djoko Wahyudi
Universitas Stikubank Semarang

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THE EFFECT OF PROFITABILITY, LEVERAGE, INSTITUTIONAL OWNERSHIP AND FIRM SIZE ON TAX AVOIDANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2017-2019 PERIOD Novia Rahmawati; Djoko Wahyudi
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 6 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i6.2021.1822-1837

Abstract

The receipt of public contributions, which will subsequently enter the state treasury, is the main supply of governmental earnings. For the state, taxes are a source of income, while for companies, taxes are a burden that reduces the company's net profit. Reducing net income makes many companies use several ways to minimize their taxes, one of which is by doing tax evasion. The method is legal, meaning it does not contradict any tax laws. The goal of this study is to explore and assess the impact of tax evasion on financial capability, leverage, institutional ownership, and firm size. The purposive sampling method was used to select a sample of 237 industrial businesses listed on the Indonesia Stock Exchange (ISE) between 2017 and 2019. Multiple linear regressions were applied to analyze the data. The findings of this study display that institutional ownership has a considerable influence on tax evasion, whereas profitability, leverage, and firm size have no substantial influence on tax evasion.
THE EFFECT OF CAPITAL INTENSITY, INDEPENDENT COMMISSIONERS, AND POLITICAL CONNECTIONS ON TAX AVOIDANCE Peni Maharani Artiningsih; Djoko Wahyudi
SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i01.328

Abstract

The purpose of this study was to determine the effect of capital intensity, independent commissioners, and political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The independent variables used included capital intensity, independent commissioners, and political connections while the dependent variable is tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 175 companies. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data collection using purposive sampling method. The data needed in this study was obtained from the annual published financial report data published by the IDX. The data analysis method used to test the hypothesis is multiple linear regression analysis. The results showed that independent commissioners had a significant positive effect on tax avoidance. Meanwhile, capital intensity and political connections have no significant effect on tax avoidance.
Pengaruh Ekspor, Impor, Defisit Fiskal, Dan Utang Luar Negeri Terhadap Pertumbuhan Ekonomi Di Indonesia Periode 2017 – 2020 Fahrina Shintya; Djoko Wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.769

Abstract

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.
Pengaruh Ekspor, Impor, Defisit Fiskal, Dan Utang Luar Negeri Terhadap Pertumbuhan Ekonomi Di Indonesia Periode 2017 – 2020 Fahrina Shintya; Djoko Wahyudi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.769

Abstract

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.