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All Journal UNEJ e-Proceeding SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Darma Agung Jurnal Terapan Manajemen dan Bisnis SOCIAL : Jurnal Inovasi Pendidikan IPS Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak SASI
Muchamad Taufiq
STIE Widya Gama Lumajang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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THE EFFECT OF LEVERAGE, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE Mariyani Putri Umar; Ratna Wijayanti Daniar Paramita; Muchamad Taufiq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company.
THE EFFECT OF LEVERAGE, EARNINGS PER SHARE, AND DIVIDEND POLICY ON COMPANY VALUE Fais Indriani Maulidina; Ratna Wijayanti Daniar Paramita; Muchamad Taufiq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i2.693

Abstract

This study aims to determine the effect of leverage, earnings per share, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 182 companies. sampling technique using purposive sampling method, in order to obtain 38 companies that meet the criteria for 2017-2019. The results of this study conclude that: 1) Leverage has no effect on firm value because the company uses more capital to fund its assets than debt. 2) Earnings per share does not affect the value of the company because the increase and decrease in earnings per share will not affect the value of the company, but is influenced by other factors. 3) Dividend policy has a significant effect on firm value because the higher the dividend policy, the more regular dividends will be distributed by the company, this will make investors interested in investing.
DEVELOPMENT OF LEGISLATIVE REGULATIONS ON CREATIVE ECONOMY EDUCATION AND INVESTMENT IN INDONESIA Taufiq, Muchamad; Sulistina, Sulistina
JURNAL DARMA AGUNG Vol 32 No 3 (2024): JUNI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i3.4449

Abstract

Pancasila is the foundation of Indonesian philosophy to overcome every problem in the nation's life, including economic aspect. The progress of economy research must develop properly while still paying attention to the surrounding community. It is stated in Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia that the land and water and the natural resources contained therein are controlled by the state and used for the greatest prosperity of the people. So that as a country that has the potential for great wealth both from natural resources, human resources and cultural diversity in it, then in the framework of national development, various research, and innovation are needed to optimize the potential wealth that exists. The research formulations of this study are what is the relevance of economic growth and the implementation of interdisciplinary research; and how the development of the Indonesian government's seriousness in managing interdisciplinary research. In conclusion, interdisciplinary research is a form of investment from the government for better economic growth and economic progress based on interdisciplinary research can be used as an arena for Indonesia's promotion in the academic and economic fields globally.
The Principle of People's Authoritative Manifestation in Mining Management: An Inclusive Legal Perspective Taufiq, Muchamad; Disantara, Fradhana Putra
SASI Volume 29 Issue 3, September 2023
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v29i3.1329

Abstract

Introduction: Principle of the people's authoritative manifestation in mining activities must be a reference and guide by the state in formulating policies related to mining management.Purposes of the Research: This study aims to construct the people's authoritative manifestation principle in mining management. In addition, this study also focuses on an inclusive legal perspective and uses comparisons with Brazil and the United States.Methods of the Research: This research is normative legal research with the approaches used conceptual, comparative, and statutory approaches.Results of the Research: The study results confirm that the efforts to actualize the principle of authoritative manifestation of the people in an inclusive legal perspective can be carried out with an integrated mining licensing system that takes into account the aspirations and input of the community, the need for community participation and involvement in every mining management activity, and the need for protection and empowerment, especially for communities around mining and in particular again to customary law communities who have local wisdom to manage local resources in their area so that their existence is maintained even though there is mining activity.
KORELASI PENGELOLAAN PERTAMBANGAN DENGAN CITA-CITA NEGARA HUKUM KESEJAHTERAAN TAUFIQ, MUCHAMAD
SOCIAL : Jurnal Inovasi Pendidikan IPS Vol. 4 No. 3 (2024)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/social.v4i3.3318

Abstract

This research aims to construct the relationship between mining management and the ideals of a welfare state. Apart from that, this research also focuses on the perspective of constitutional law and explores the meaning of the state in realizing social justice for all Indonesian people. This research is normative legal research with the approach used is a conceptual approach and a statutory approach. The research results confirm that these fundamental state norms are the basis for guaranteeing constitutional rights to obtain social justice for citizens, especially in mining activities, and must be used as a reference and guide for the state in formulating policies related to mining management. The state has an obligation to intervene in mining management as long as it is oriented towards the welfare and prosperity of the people with principles of justice. Natural resources as one of the basic capital for development must be managed responsibly. A welfare state is basically a state whose government guarantees the implementation of people's welfare based on the five pillars of statehood and four functions of the state. ABSTRAKPenelitian ini bertujuan untuk mengkonstruksikan hubungan pengelolaan pertambangan dengan cita-cita negara hukum kesejahteraan. Selain itu, penelitian ini juga berfokus pada perspektif hukum ketatanegaraan serta mendalami makna negara dalam mewujudkan keadilan sosial bagi seluruh rakyat Indonesia. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan yang digunakan adalah pendekatan konsep dan pendekatan perundang-undangan. Hasil penelitian menegaskan bahwa norma fundamental bernegara ini menjadi landasan jaminan hak konstitusional untuk mendapatkan keadilan sosial bagi warga negara khususnya dalam kegiatan pertambangan harus menjadi rujukan dan panduan oleh negara dalam merumuskan kebijakan yang berkaitan dengan pengelolaan pertambangan. Negara memiliki kewajiban untuk mengintervensi pengelolaan pertambangan sepanjang berorientasi pada kesejahteraan dan kemakmuran rakyat dengan prinsip berkeadilan. Sumber daya alam sebagai salah satu modal dasar pembangunan harus dikelola dengan bertanggung jawab. Negara hukum kesejahteraan pada dasarnya merupakan negara yang pemerintahannya menjamin terselenggaranya kesejahteraan rakyat yang mendasarkan pada lima pilar kenegaraan dan empat fungsi negara.
Co-Authors Agus Salim Disantara, Fradhana Putra Fais Indriani Maulidina Kurniawan Yunus Ariyono M. Wimbo Wiyono Mariyani Putri Umar Maulidina, Fais Indriani mimin yatminiwati Muhaimin Dimyati Noviansyah Rizal Ratna Wijayanti Daniar Paramita Riza Bahtiar Sulistyan Sulistina, Sulistina Umar, Mariyani Putri Yatminiwati, Mimin Zainul Hidayat Zainul Hidayat