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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Jurnal Riset Akuntansi dan Keuangan Jurnal Mantik PERSPEKTIF Methosika: Jurnal Akuntansi dan Keuangan Methodist Proceedings of International Conference on Multidiciplinary Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi International Journal of Economics (IJEC) Madani: Multidisciplinary Scientific Journal Proceeding Of International Conference On Education, Society And Humanity
Azhar Maksum
Faculty Of Economic And Business Universitas Sumateta Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Mantik

 1 
The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance Anastasia Panjaitan; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: 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.Vol4.2021.1141.pp2331-2335

Abstract

The study aims to determine the effect of corporate social responsibility, corporate characteristic, family ownership, profitabilitas and corporate governance at mining companies listed on BEI. The population of this study is mining companies listed on BEI 2009-2019. Study’s sample were selected by purposive sampling as many as 18 companies. Number of observation used of this study as many as 190 observations. This study to analyze data with help of Partial Least Square (PLS) methode. The result of this study showed that did not effect between corporate social responsibility, corporate characteristic and corporate governance to tax avoidance. But family ownership take negative effect to tax avoidance and profitabilitas take positive effect to tax avoidance.
The Influence of Intellectual Capital on Firm Value with Profitability as Moderating Variables in Real Estate & Property Companies Registered in Indonesia Stock Exchange, 2008-2018 Novia Maheran; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: 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.Vol4.2021.1169.pp2395-2399

Abstract

This study aims to determine and analyze the effect of intellectual capital on firm value with profitability as a moderating variable in real estate & property companies listed on BEI. The population of this study were 30 real estate & property companies listed on the Indonesia Stock Exchange in the period 2008 -2018.The samples were taken by applying saturated sampling technique or census sampling with a total of 330 observations. Data analysis method is secondary data using Eviews. The results of this study prove that simultaneously Intellectual Capital (VACA, VAHU and STVA) have a positive and significant effect on firm value, partially the VACA variable has a significant and significant effect on firm value while VAHU has a positive and insignificant effect and STVA has a negative and insignificant effect. on company value in real estate & property companies listed on the Indonesia Stock Exchange from 2008 to 2018. Meanwhile profitability was not significant in moderating VACA and VAHU, while Profitability was partially significant in moderating STVA to firm value
Analysis of Factors Affecting Taxpayer Compliance with Land and Building Tax for Rural and Urban Tax and How it is Effecting on Receivables Land and Building Tax for Rural and Urban in Karo District Maria Kesumawaty Sitanggang; Azhar Maksum; Murni Daulay
Jurnal Mantik Vol. 4 No. 4 (2021): February: 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.Vol4.2021.1219.pp2691-2698

Abstract

This study aims to analyze the factors that affect the compliance of PBB-P2 taxpayers in paying PBB-P2 and how the effect of PBB-P2 taxpayers compliance on PBB-P2 receivables. The population in this study amounted to 115,678 well-known PBB-P2 taxpayers were spread over 17 districts in Karo Regency. The sample selection method used purposive sampling technique, which samples used 249 PBB-P2 taxpayers. The type of data is primary data, which analizing working with SEM technique. This study using Lisrel as the software to resulting number. The results showed that PBB-P2 service, PBB-P2 tax sanctions, PBB-P2 knowledge, PBB-P2 taxpayers awareness, and NJOP PBB-P2 has a positive and significant effect on PBB-P2 taxpayer compliance, and PBB-P2 taxpayer compliance has a positive and significant effect on PBB-P2 receivables.
Co-Authors Afrah Junita Amlys Syahputra Silalahi Amlys Syahputra Silalahi Anastasia Panjaitan Azizul Kholis Badaruddin Badaruddin Bastari Bastari Bastari Bastari, Bastari Endang Sulistya Rini Erlina Erlina Erlina Erlina Erwin Abubakar Hendri Hermawan Adinugraha Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Iskandar Muda Iskandar Muda Khaira Amalia Fachrudin Lilis Maryasih, Lilis Lubis, Siti Aida Mahrani Maria Kesumawaty Sitanggang Masnul, Mazli Wardhani Muammar Khadafi Muhammad Asrin Jazuli Muhammad Haykal Murni Daulay Naibaho, Pani Romauli Elisabet Ngatemin - Novia Maheran Nur Ahmadi Bi Rahmani Rahmani, Nur Ahmadi Bi Rambe, Prima Aprilyani Riantri Barus, Riantri Rina Br. Bukit Rina Bukit Rizqy Fadhlina Putri Roswitha Bukit Silalahi, Amlys Syahputra Sinaga, Sara Herda Krisna Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra Ulfa Utari Wardayani Wardayani Wardayani, Wardayani Windi Astuti Yeni Absah Yohannes Cosmas Simbolon Zulkarnain Zulkarnain