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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Prosiding National Conference for Community Service Project
Dea Fanny
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak Hendi Hendi; Dea Fanny
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.686

Abstract

This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.
Teknologi Tepat Guna Kemudahan Mobilisasi Nelayan Desa Kalembak, Kelurahan Sambau, Kecamatan Nongsa, Kota Batam, Provinsi Kepulauan Riau Amanda Rosetia; Willy Ivander; Dea Fanny; Emilia Rossalina; Felicia Felicia; Fernando Fernando; Intan Christien; Ivo Valentine; Jessica Jessica; Meriani Meriani; Monica Monica
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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Abstract

Kalembak Village located strategically on the shore of the open ocean and has open access to City Center. Marine sources are their common survival method for living. Their fishers are actively growing the family income from fishing such as fish, shells, crabs, and etc. In order for them to get customers are varied. Some of them have the ability to get tied with customers and get them to come by phone to take the morning catch, but not few have to go the extra mile to get a penny from customers. Those who go around are depending on the lucky factors through their not advance facility. Armed with a small plastic bucket to carry the fishes placed in front of their motorcycle, fishers go through the city to find those who willing to buy their catches. The writer sees this phenomenon as a constraint to fishers’ value of income. The ability to catch more than their usual actually obstructed by the fact they can only carry a small amount on a plastic bucket. Through this social empowerment program, the writer has come with the solution idea for the Kalembak fishers in order to ease their mobility service. By doing a purposive sampling on a qualitative method and observation, the writer finds the data on Kalembak fishers who need enhancement on their mobilization. For result, the Kalembak fishers get to multiply and increase their usual catch and income
Pengabdian kepada masyarakat Amanda Rosetia; Willy Ivander; Dea Fanny; Emilia Rossalina; Felicia Felicia; Fernando Fernando; Intan Christien; Ivo Valentine; Jessica Jessica; Meriani Meriani; Monica Monica
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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

Abstract

Kalembak Village located strategically on the shore of open ocean and has the open access to City Center. Marine source are their common survival method for living. Their fishers are actively growing the family income from fishings such as fish, shells, crabs, and etc. In order for them to get customers are vary. Some of them has the ability to get tied with customers and get they come by phone to take the morning catch, but not few has to go extra mile to get a penny from customers. Those who go around are depending on the lucky factors through their not advance facility. Armed with a small plastic bucket to carry the fishes placed in front of their motorcycle, fishers go through the city to find those who willing to buy their catches. The writer see this phenomenon as a constraint to fishers’ value of income. They ability to catch more than their usual actually obstructed by the fact they can only carry a small amount on a plastic bucket. Through this social empowerment program, writer has come with the idea solution for the Kalembak fishers in order to ease their mobility service. By doing a purposive sampling on a qualitative method and observation, writer find the data on Kalembak fishers who need enhancement on their mobilization. For result, the Kalembak fishers get to multiply and increase their usual catch and income
Co-Authors Amanda Rosetia Emilia Rossalina Felicia felicia Fernando Fernando Hendi Intan Christien Ivo Valentine Jessica Jessica Meriani Meriani Monica Monica Willy Ivander