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All Journal Jurnal EMT KITA Jurnal Mantik Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Fitri Handayani
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi & Rekayasa Teknologi
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Pengaruh Profitabilitas Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Perdagangan Besar Dan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020 Christy; Fitri Handayani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.766

Abstract

This study aims to examine the effect of profitability and liquidity as independent variables on tax aggressiveness as the dependent variable. Tax aggressiveness in this study is measured by the Effective Tax Rate by comparing the income tax expense with pre-tax profit. Profitability is measured by the ratio of return on assets, liquidity is measured by the current ratio.This type of research is quantitative using secondary data sources in the form ofannual financial reports or annual reports through the Indonesia Stock Exchange (IDX). The population used in this study is large trading and retail trading companies listed on the Indonesia Stock Exchange (IDX) starting from 2017 – 2020. The sampling technique in this study used purposive sampling with the specified research criteria so as to obtain a sample of 22 companies with data obtained as many as 88 data. The analytical method used is a multiple linear regression test, classical assumption test, determination coefficient test, F test and T test using the Statictical Package For the Social Sciences (SPSS) application program version 25.The results of the analysis of this study stated that partially profitability had a negative and significant effect on tax aggressiveness and liquidity had no effect on tax aggressiveness. While simultaneous profitability and liquidity affect the aggressiveness of taxes.
The Effect of Service Quality and Tax Knowledge on the Satisfaction of Taxpayers of Personal Persons (Case Study at Kpp Pratama Medan Timur) Fitri Handayani; Candy Lie
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.194 KB) | DOI: 10.35335/enrichment.v12i4.864

Abstract

The purpose of this study was to determine how the effect of service quality and tax knowledge on individual taxpayer satisfaction at KPP Pratama Medan Timur. The research method that will be used is descriptive quantitative, while the data collection method used is a questionnaire which will then be measured with a Likert scale. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially or simultaneously the variables of service quality and tax knowledge have a significant influence on individual taxpayer satisfaction at KPP Pratama Medan Timur.
Pengaruh Profitabilitas, Likuiditas, Earning Per Share, dan Penghindaran Pajak Terhadap Harga Saham pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2018 -2021 Fitri Handayani; Susanti
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.820

Abstract

The objective of the research was to find out the influence of Profitability, Liquidity, Earning per Share (EPS), and Tax Avoidance on Stock Price in the LQ45 Index companies listed in BEI (Indonesian Stock Exchange) Period 2018 - 2021. The research used associative causal method. The samples were 23 LQ45 companies listed in BEI (Indonesian Stock Exchange) in the period 2018 – 2021, taken by using purposive sampling technique. Secondary data were analyzed by using multiple linear regression analysis and interaction (moderating) test with SPSS 25 software program. The result of the research showed that, partially, Earnings per Share (EPS) had positive and significant influence on stock prices while Profitability, Liquidity, and Tax Avoidance have no insignificant influence on stock prices.
The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period
Co-Authors Candy Lie Christy Latersia Br Gurusinga Susanti Sutanto, Hermawan Yusnaini Yusnaini