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PENGARUH PERENCANAAN PAJAK DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017- 2019 Kaca Dian Meila
Jurnal Bisnis, Ekonomi, dan Sains Vol. 1 No. 1 (2021): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Univesitas Widyama

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Perencanaan Pajak dan Free Cash Flow Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2019. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu perencanaan pajak, free cash flow dan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan manufaktur sub sektor makanan dan minuman. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi

ANALISIS IMPLEMENTASI KEBIJAKAN RELAKSASI PAJAK DALAM RANGKA PEMULIHAN EKONOMI PADA SEKTOR PARIWISATA YANG TERDAMPAK COVID-19 Kaca Dian Meila
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

This study aims to determine the magnitude of the impact covid-19 in the tax prayers tourism sector, the benefits of tax relaxation in the tourism sector, and the implementation of the tax relaxation policy in the context of economic recovery in the tourism sector affected by covid-19. This research is a type of qualitative research method using interviews which are processed using coding techniques and distributing questionnaires to tax payers. The sample obtained by purposive sampling method as many as 60 respondents. The result show that the percentage of tax payers who take advantage of tax relaxtation is 53,33% for tax payers who have business in the hotel sector, 42,11% for tax payers who have a business in the restaurant sector and 27,27% for tax payers who have a business in the enterataiment business. This shows that there are still tax payers who have not been able to take advantage of tax relaxation

Pengaruh Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Penghindaran Pajak dengan Transaksi Hubungan Istimewa Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2018) Kaca Dian Meila
Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

This objective of this research is to examine empirically the infuence of firm size and managerial ownership of tax avoidance through related party transaction as intervening variable. The Object of this research is firm size, managerial ownership, tax avoidance and related party transaction. Population of this research is mining companies which are registered in Indonesia Stock Exchange (BEI) Period 2010-2018. The sample of the population consist of 322mining companies. Data technique analysis used in this research is panel data regression with sobel test. Based on statistical test and hypothesis test in the level of significance α = 0,05 can be proved that in partially firm size and managerial ownership has a positive significant effect of related party transaction, related party transaction has a positive significant effect of tax avoidance, firm size has a negative effect significant, managerial ownership has a negative effect and not significant effect of tax avoidance, related party transcation can be moderate leverage and managerial ownership of tax avoidance.

Pembinaan Sistem Akuntansi Dalam Pengelolaan Ukm Kampung Boneka Kaca Dian Meila; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.568

At The end of 2019, the world was shocked by the Covid-19 which had an impact of the economy in the word especially for Small and Medium Enterprise Business in Indonesia. Based on data, there are 949 reports from Small and Medium Enterprise Business had impact from Covid-19 (Kompas, 27 Maret 2020). The Small and Medium Enterprise is one of the business that greay demand by the people in Indonesia. ). The Small and Medium Enterprise come from all variant public. The product offered are also diverse. The number of business people is also increasing every year. The Small and Medium Enterprise Business are also able to opportunities a new job for other people. So, it’s very reasonable if the Small and Medium Enterprise is growing day by day and the people are excited for it. This business is also a concern the government because The Small and Medium Enterprise can give a big impact on the economy sector in the country. In fact, The Small and Medium Business people have a difficulty in carrying out their business activities because one of the impacts Covid-19 is a decrease in people purchasing power which impact to The Small and Medium Business a decrease in sales. So that, The Small and Medium Business must be able to go digital marketing product that is right on target in order to increase sales in pandemic Covid-19. This problem occurs in the Small and Medium Business at Doll Village in Kopo Sayati, Bandung Regency. We can help the problem in the Small and Medium Business at Doll Village, we can as a lecture in accounting department and as a form of college Tridharma, so we provide a coaching about the managing finances are good, planning a sales target during the pandemic Covid-19, apply the digital marketing product so had a impact increase online sales that can be accepted by the public.

PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK DENGAN TRANSAKSI HUBUNGAN ISTIMEWA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016) Kaca Dian Meila
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 1 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i1.266

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Leverage dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Melalui Transaksi Hubungan Istimewa.Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu leverage, kepemilikan manajerial, penghindaran pajak dan transaksi hubungan istimewa.Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2016. Sampel yang digunakan dalam penelitian ini sebanyak 252 perusahaan pertambangan. Teknik analisis data yang digunakan adalah regresi data panel dengan sobel test. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial leverage dan kepemilikan manajerial berpengaruh positif signifikan terhadap transaksi hubungan istimewa, transaksi hubungan istimewa berpengaruh positif signifikan terhadap penghindaran pajak, leverage dan kepemilikan manajerial berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak, serta transaksi hubungan istimewa mampu memediasi leverage dan kepemilikan manajerial terhadap penghindaran pajak.

PENGARUH PERENCANAAN PAJAK, FREE CASH FLOW DAN EARNING PRESSURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017- 2019 Kaca Dian Meila
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.424

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Perencanaan Pajak, Free Cash Flow dan Earning Pressure Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2017-2019. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu perencanaan pajak, free cash flow, earning pressure dan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan manufaktur sub sektor makanan dan minuman. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap manajemen laba, sedangkan free cash flow dan earning pressure berpengaruh signifikan terhadap manajemen laba. Secara simultan, perencanaan pajak, free cash flow dan earning pressure berpengaruh terhadap manajemen laba.

Pengaruh Transfer Pricing dan Capital Intesity terhadap Cash Effective Rate Kaca Dian Meila; Andini Dera Jaelani
Economics Professional in Action (E-Profit) Vol 4 No 2 (2022): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh transfer pricing dan capital intensity terhadap cash effective tax rate. Objek dari penelitian ini adalah laporan keuangan perusahaan dengan atau karakteristik yaitu transfer pricing, capital intensity dan cash effective tax rate. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016- 2020. Sampel yang digunakan dalam penelitian ini sebanyak 157 perusahaan manufaktur dengan Teknik pengujian sampling adalah purposive sampling. Teknik analisis data yang digunakan adalah uji asumsi klasik dan regresi linier berganda. Berdasarkan uji statistik dan uji hipotesis dalam tingkat signifikansi α = 0,05 dapat dibuktikan bahwa secara parsial transfer pricing berpengaruh terhadap cash effective tax rate, dan capital intensity tidak berpengaruh terhadap cash effective tax rate.

THE ROLE OF PROFITABILITY AND CAPITAL STRUCTURE IN STOCK PRICE FORMATION: AN EMPIRICAL STUDY OF CIGARETTE SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2023 Anggan Dini Wanodya Gute Ulayya; Kaca Dian Meila; Putri Gantine Lestari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 3rd National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

The tobacco industry is one of the sectors that contributes significantly to state revenue through taxes and excise, thereby holding a strategic position in the national economy. However, during the period 2019-2023, the stock prices of tobacco subsector companies listed on the Indonesia Stock Exchange showed a declining trend despite the continuous increase in excise revenue. This condition indicates a discrepancy between industry performance and stock price movements, highlighting the importance of examining fundamental company factors, particularly profitability and capital structure, in influencing stock prices. This study aims to analyze the effect of profitability and capital structure on stock prices of manufacturing companies in the tobacco subsector listed on the Indonesia Stock Exchange for the period 2019-2023. The research employs a quantitative approach using panel data regression analysis. The sample was determined using a saturated sampling technique, consisting of four companies that were consistently listed during the observation period. The data used are secondary data obtained from annual financial reports and official publications of the Indonesia Stock Exchange. The results indicate that profitability, proxied by Net Profit Margin (NPM), and capital structure, proxied by Debt to Equity Ratio (DER), have positive and significant effects on stock prices. Simultaneously, both variables significantly influence stock prices. The coefficient of determination (R²) of 0.890 shows that 89% of stock price variation can be explained by profitability and capital structure, confirming their important role in stock price formation.

THE ROLE OF PROFITABILITY AND CAPITAL STRUCTURE IN STOCK PRICE FORMATION: AN EMPIRICAL STUDY OF CIGARETTE SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2023 Anggan Dini Wanodya Gute Ulayya; Kaca Dian Meila; Putri Gantine Lestari
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

The tobacco industry is one of the sectors that contributes significantly to state revenue through taxes and excise, thereby holding a strategic position in the national economy. However, during the period 2019-2023, the stock prices of tobacco subsector companies listed on the Indonesia Stock Exchange showed a declining trend despite the continuous increase in excise revenue. This condition indicates a discrepancy between industry performance and stock price movements, highlighting the importance of examining fundamental company factors, particularly profitability and capital structure, in influencing stock prices. This study aims to analyze the effect of profitability and capital structure on stock prices of manufacturing companies in the tobacco subsector listed on the Indonesia Stock Exchange for the period 2019-2023. The research employs a quantitative approach using panel data regression analysis. The sample was determined using a saturated sampling technique, consisting of four companies that were consistently listed during the observation period. The data used are secondary data obtained from annual financial reports and official publications of the Indonesia Stock Exchange. The results indicate that profitability, proxied by Net Profit Margin (NPM), and capital structure, proxied by Debt to Equity Ratio (DER), have positive and significant effects on stock prices. Simultaneously, both variables significantly influence stock prices. The coefficient of determination (R²) of 0.890 shows that 89% of stock price variation can be explained by profitability and capital structure, confirming their important role in stock price formation.

Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Pengungkapan Sustainable Development Goals Dwi Insyany Mabruroh; Eko Purwanto; Kaca Dian Meila
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Penelitian ini menggunakan metode purposive sampling dan menghasilkan 55 data dari 11 perusahaan pertambangan selama periode 2020–2024. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap pengungkapan SDGs, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Secara simultan, kedua variabel terbukti berpengaruh signifikan. Temuan ini menegaskan peran kapasitas perusahaan dalam mendorong transparansi keberlanjutan serta memberikan rujukan bagi regulator dan perusahaan dalam meningkatkan kualitas pengungkapan SDGs di sektor pertambangan.

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