Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Economics

The Influence of Financial Derivatives, Financial Leases and Institutional Ownership on Tax Avoidance Wicaksana, Wafi; Putra, Yananto Mihadi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

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

Abstract

This research falls under the category of quantitative research, aiming to ascertain the impact of the variables Financial Derivatives, Financial Leases, and Institutional Ownership on the variable Tax Avoidance. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange, employing a purposive sampling method that yields a sample size of 19 companies. The analysis is conducted with a 5% significance level, utilizing the Panel Data Regression Analysis Method facilitated by the E-Views 12 computer program. The findings of the analysis reveal that (1) there is no statistically significant effect of financial derivatives on tax avoidance, (2) there is a significant effect of financial leases on tax avoidance, and (3) there is no significant effect of institutional ownership on tax avoidance.
The Effect of Family Ownership, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the Period 2020-2022 Sari, Apri Lynia; Waluyo; Putra, Yananto Mihadi; Nugroho, Lucky; Ildiko, Orban
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i1.12

Abstract

This quantitative study aims to determine the effect of family ownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the IDX in 2020-2022. The sample selection of manufacturing companies in this study used the purposive sampling method, and the number of acceptable samples was 153 of the total number. Hypothesis testing in the study used panel data regression analysis with a significance level of 5% (0.05). The results of the test obtained: (1) there is no effect of family ownership on tax avoidance, (2) there is an effect of profitability on tax avoidance, and (3) there is an effect of sales growth on tax avoidance. The implication of this research is to provide information and references related to the variable determinants of tax avoidance in the manufacturing sector in the period 2020 to 2022.
Literacy of Pension Fund Practice in Indonesia Boma, Kukuh Dwi; Hidayat, M; Putra, Yananto Mihadi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.67

Abstract

This article discusses the practice of pension funds in Indonesia, covering historical developments, current challenges, and obstacles arising from government regulations and other social aspects. This article explores the evolution of pension funds, the legal framework that governs their operations, and the socioeconomic factors that influence their growth. Key challenges include regulatory barriers and the need to increase public awareness. This study contributes to the understanding of how pension funds can better serve the elderly population in Indonesia.
Government Bank & Regional Development Bank: A Sustainable Development Financing Synergy Nandiwardhana, Aditya Pratama; Putra, Yananto Mihadi; Yuniarto, Hendy; Malima, Gabriel Clement
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 1 (2025): ECIF Journal April 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i1.115

Abstract

Global warming and climate change caused by emissions are currently a priority concern for the world because they will have a direct and significant impact on the survival of all living things. As financial institutions that provide financing to the industrial sector, government banks and regional government banks financing can potentially develop the Indonesian economy while having a negative impact on emissions from industrial sector activities. By adopting the Vector Error Correction Model (VECM), this reserach reveals that government banks and regional government banks have a significant impact to the sustainable development index. However, in addition to the two types of banks only identified as short-term financing, the proportion of influence generated sequentially for government banks and local government banks are only 13% and 11%. Finally, the need for large funds and a long financing repayment period are significant aspects in building a more sustainable industrial and economic climate.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Aliifah, Rhea Silva Amelia, Fatimah Rizky Andi Adriansyah Andriany, Dessy Annisa Hakim Zamzami Apollo Apollo Arfikayani, Yuhanik Arief Bowo Prayoga Kasmo Atmadi, Tunjung Boma, Kukuh Dwi Buana, Mohamad Torik Langlang Budiwidodo, Andri Budyastuti , Triyani Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erna Setiany Faishol, Adib Fardinal, Fardinal Febrina Mahliza Firman Fauzi Firmansyah, Afandi Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Irwan Harefa, Iwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy I Gusti Ayu Arwati Ildiko, Orban Irwan Irwan Ishak, Budhi Pribadhi Izzat, Fadjar Hibbatul Jogo Boro, Brechmans Aditia Julpri Andika Lin Oktris Lucky Nugroho M Hidayat Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf, Marsyaf Maulana, Goffari Melanda, Rena Renata Monalisa, Dina Mor, Surender Mudita, Mudita Mustikasari, Fanie Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad, Noor Hazlina Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Nuryansyah, Adha Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Prameswari, Salsabila Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putriranti, Reyfira RABBANI, Riswari Asri Rahayu, Muthia Rahmahdina, Indira Dristi Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rista Bintara, Rista Riyadi, Yongki Rizki Briandana Robby Dharma Rokhanah Murkana Romadhona, Fatikhah Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Sahara, Ana Farida Sandy Sandy Sari, Apri Lynia Sari, Putri Permata Setiawan, Audita Sidik, Yusuf Samil sihotang, benget rotua Soeharjoto, Soeharjoto Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima