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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Management Science (JMAS) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies BIP'S : Jurnal Bisnis Perspektif COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hama, Aloisius
STIE YAPAN Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Mantik

 1 
THE EFFECT OF LIQUIDITY LEVERAGE, INVESTMENT ON THE VALUE OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Kiky Ramadhana Yanti; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The value of the company is an indicator for the market to assess the company as a whole. Company value is a very important element to reflect the company's performance. The higher the value of the company, the welfare of the shareholders also increases. In this study, the factors that influence the value of the company are leverage, liquidity, and investment. In this study, the population used are companies in the consumer goods sector listed on the Indonesia Stock Exchange. The sample obtained as the object of research is as many as 34 companies in the consumer goods sector listed on the Indonesia Stock Exchange. Then the sample was multiplied by 3 years according to the research period, namely 2017 – 2019 so that 102 research observation data were obtained. The analysis technique uses multiple linear regression because it is an equation model that can be used to explain the relationship between two or more independent variables on the dependent variable. Results and Discussion, obtained leverage has no effect on firm value, liquidity has no effect on firm value, investment has a positive and significant effect on firm value.
THE INFLUENCE OF CORPORATE GOVERNANCE, RISK, AND COMPANY VALUE OF THE BANKING SECTOR ON THE INDONESIA STOCK EXCHANGE Della Alfa'Atun; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to determine the effect of corporate governance, risk, and firm value in the general banking sector companies listed on the Indonesia Stock Exchange. The population in this study the population used is the general banking sector companies listed on the Indonesia Stock Exchange. The number of samples that will be used in this study are 40 banking companies. With the time period used is 3 years, the number of observation data (n) used is 120 data. The analytical technique used in this study is analysis using the path analysis method. The path analysis method in this study is used to estimate the causal relationship between the variables in the study. The results of the study show that corporate governance contributes to firm value in general banking sector companies listed on the Indonesia Stock Exchange. Corporate governance contributes to the risk of general banking sector companies listed on the Indonesia Stock Exchange. Risk does not contribute to firm value in general banking sector companies listed on the Indonesia Stock Exchange. The direct influence of corporate governance on firm value in general banking sector companies listed on the Indonesia Stock Exchange.
ANALYSIS OF CAPITAL, ASSET QUALITY, PROFITABILITY AND LIQUIDITY TOWARDS PROFITABILITY IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE Rizky Novia Darma; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Commercial banks are banks that play an important role in advancing the nation through the products provided, and banks are a source of income for the state. For this reason, it is very important to know the management performance of Indonesian commercial banks listed on the Indonesia Stock Exchange through their profitability growth, this underlies the researcher using conventional commercial banks listed on the Indonesia Stock Exchange (IDX) as the object of research. Based on this description, this study aims to determine the effect of capital, asset quality, profitability and liquidity on profitability at conventional commercial banks listed on the Indonesia Stock Exchange. The population in this study are Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). Banks that meet the requirements as a sample in this study are 40 banks. Then multiplied by 3 years period, starting from 2017–2019. So, the total number of observations (40 x 3) is 120 data units in this study. Regression analysis is basically a study of the dependence of the dependent variable with one or more independent variables. Based on the results of multiple linear regression, it can be seen that leverage has no effect on tax avoidance. This shows that companies that have high or low leverage ratio values ??during the first, second, and third quarters of 2020 do not affect the company's decision to take tax avoidance actions. Based on the results of multiple linear regression, it can be seen that company size has no effect on tax avoidance. The results show that both companies that have large and small asset values ??during the first, second, and third quarters of 2020 do not influence the company's decision to take tax avoidance actions.
THE EFFECT OF INVENTORY INTENSITY, AND LIQUIDITY ON TAX AGGRESSIVENESS ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Petronius Jekang; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Tax evasion is a crime that violates Indonesian tax law. Because taxpayers are trying to minimize taxes owed in an illegal way. While in tax avoidance (tax avoidance) is a legal action that can be justified because it does not violate the law. An act of tax avoidance is said to be illegal if the transaction is carried out solely for the purpose of tax avoidance or the transaction does not have a good business purpose. This study aims to examine and analyze the effect of liquidity and inventory intensity on tax aggressiveness. The population used in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The data analysis technique in this study used measuring instruments through SPSS and multiple regression analysis. Based on the data that has been collected and then tested on the problems using multiple regression models, it can be concluded as follows: Inventory intensity has no effect on tax aggressiveness in food and beverage manufacturing companies listed on the IDX. Liquidity has no effect on tax aggressiveness in manufacturing companies in the food and beverage sector listed on the IDX. Inventory intensity has no effect on tax aggressiveness in food and beverage sector manufacturing companies listed on the IDX. Liquidity has no effect on tax aggressiveness in manufacturing companies in the food and beverage sector listed on the IDX. Inventory intensity has no effect on tax aggressiveness in food and beverage sector manufacturing companies listed on the IDX. Liquidity has no effect on tax aggressiveness in manufacturing companies in the food and beverage sector listed on the IDX.
POLICY ANALYSIS OF TAX AMENDMENT AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA GRESIK Maria Felisitas Fitri; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study was to determine the effect of tax amnesty policy and knowledge of taxation. on the compliance of individual taxpayers at the Gresik Pratama Tax Service Office. This research is a type of quantitative descriptive research. The population of this research is tax amnesty policy, and knowledge of taxation. In this case, the unit of analysis is the individual taxpayers registered at KPP Pratama Gresik as many as 6,507 people, the total number of respondents in this study was 100 people. The analytical technique used in this research is multiple linear. Based on the results of research and submission of hypotheses to 100 individual taxpayers registered at the Gresik Pratama Tax Service Office, the following conclusions can be drawn: The better the tax amnesty policy implemented by the Indonesian government, the compliance of individual taxpayers will increase. Thus H1 "There is an Influence of Tax Amnesty Policy on Taxpayer Compliance" is proven true. The availability of knowledge has no significant or significant effect on increasing individual taxpayer compliance. Thus H4 "There is an Influence of Tax Knowledge on Taxpayer Compliance" is proven true.. The availability of knowledge has no significant or significant effect on increasing individual taxpayer compliance. Thus H4 "There is an Influence of Tax Knowledge on Taxpayer Compliance" is proven true.. The availability of knowledge has no significant or significant effect on increasing individual taxpayer compliance. Thus H4 "There is an Influence of Tax Knowledge on Taxpayer Compliance" is proven true..
ANALYSIS OF THE INFLUENCE OF COMPANY PROFITABILITY, LEVERAGE AND SIZE ON TAX AVOIDANCE ACTIONS PERFORMED BY COMPANIES DURING THE COVID-19 PANDEMIC ON TRANSPORTATION COMPANIES IN BEI Getrudis Naldis; Aloisius Hama
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Tax avoidance is one way to reduce the tax burden in a legal way. This study aims to examine and analyze the effect of financial factors, namely profitability, leverage, and company size on tax avoidance during the Covid-19 pandemic. This research belongs to the type of quantitative research using secondary data from the financial statements of the first, second, and third quarters. The population of this study is 43 transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The research sample was selected using a purposive sampling method which then obtained a sample of 33 data from 11 companies during the first, second, and third quarters of 2020. Data analysis using multiple regression equation analysis technique.
THE EFFECT OF MSME TAX REDUCTION AND TAX SANCTIONS ON TAXPAYER COMPLIANCE FOR MSMES IN SHOES CAMPOENG IN SIDOARJO Risaldif Kleventura; Aloisius Hama
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The government has completed the revision of Government Regulation Number 46 of 2013 which is the legal basis for imposing tariffs for taxpayers (WP) micro, small and medium enterprises (MSMEs), which is 0.5 percent per year. Previously, the MSME tax rate was set at 1 percent per year. The new MSME tax rate is one of the four tax incentive policies set by the government. Since taxes are one of the largest state revenues and MSMEs are one of the great potentials in state revenue, in this case, based on the background described, the purpose of this research is to determine the Effect of Tax Reduction on MSMEs and Tax Sanctions on Compliance with Tax Obligations for MSMEs in Kampoeng Shoes in Sidoarjo. The population of this study are all Micro, Small and Medium Enterprises (MSMEs) in Kampoeng Shoes Sidoarjo who have registered and have business permits. The population consists of 133 MSMEs. In this study, multiple linear regression analysis was used because in this study there was one dependent variable and more than one independent variable. Based on the discussion that has been carried out in the previous chapter, the following conclusions are drawn: Reduction of MSME taxes has a positive and significant impact on the level of taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Kampoeng Shoes, Sidoarjo. Tax sanctions have a positive and significant impact on the level of compliance of taxpayers with Micro, Small and Medium Enterprises (MSMEs) in Kampoeng Shoes Sidoarjo
The Influence Of Taxpayer's Level Of Trust, Tax Knowledge Tax Education On Tax Payment Compliance Online Transaction In Surabaya Selviana Nggole Wea; Aloisius Hama
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2785

Abstract

There are so many tax problems in Indonesia, especially online, with the passage of time, online buying and selling transactions will also increase and the level of difficulty is quite difficult to detect potential taxes online. Some of the descriptions above serve as the basis for conducting research by focusing on the factors that affect the level of taxpayer confidence, knowledge of taxation, tax counseling on compliance with online transaction tax payments in Surabaya. The population in this study are online actors in the fashion sector who operate on Instagram social media accounts and are domiciled in Surabaya. The analytical technique used in this study is Multiple Linear Regression. Based on the results of the analysis and discussion, the results of the study can be concluded as follows: The level of trust of taxpayers partially has a negative and insignificant effect on online tax payment compliance. Tax knowledge partially has a significant positive effect on online tax payment compliance. Tax counseling partially has a positive and insignificant effect on online tax payment compliance. There is a significant positive effect simultaneously on the level of taxpayer confidence, knowledge of taxation, tax counseling on tax payment compliance.
Co-Authors Anggita Ninin Triyanti Triyanti Beata Jenasari Della Alfa'Atun Fransiska Eva Suryati Fransiskus Tajal Getrudis Naldis Ikung, Lasarus Jefrianus Jehadu Karolina Setia Kiky Ramadhana Yanti Maria Felisitas Fitri Maria Helena N Mikael Filianus Nandyadini, Natasya Petronius Jekang Rainal Gustaf Sarbunan Risaldif Kleventura Rizky Novia Darma Selviana Nggole Wea Soter Epistomio Ot Suna Tarsius Agas Yasintus Solendro Yohana Murwati