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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Mabsya: Jurnal Manajemen Bisnis Syariah Journal of Accounting Taxing and Auditing (JATA) J-CEKI
Meita Sekar Sari
Universitas Mitra Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : J-CEKI

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Pengaruh Pajak Daerah, Retribusi Daerah, Dan Lain-Lain Pendapatan Asli Daerah Yang Sah Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Provinsi Lampung Tahun 2019-2023 Annisa Maya Ivanka; Meita Sekar Sari; Yulistina Yulistina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.5676

Abstract

This research aims to determine the influence of regional taxes, regional levies and other legitimate regional original income on the original blood income of Lampung Province. The method used in this research is quantitative descriptive and uses secondary data. The number of samples is 60 using the non-probability, time series method, namely the Target and Realization Income Report for Lampung Province for 2019-2023. The analysis technique uses the classic assumption test, multiple linear regression test and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously regional taxes, regional levies and other legitimate local original income have a positive and significant effect on local original income, and partially regional taxes and other local original income have a positive and significant effect. The regional levy variabel shows that regional levies do not have a significant and negative effect on local original income.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020–2023 Rara Ayu Anda Rista; Novalita Novalita; Meita Sekar Sari; Maria Septijantini Alie
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5679

Abstract

The aim of this research is to determine the effect of good corporate governance and company size on tax avoidance in property and real estate companies listed on the IDX for the 2020-2023 period. The sampling technique uses a purposive sampling technique with a multiple linear regression analysis approach. The data used in this research is secondary data obtained from financial reports of property and real estate companies for 2020-2023. The research results show that good corporate governance and company size partially influence tax avoidance. Independent commissioners have an effect on tax avoidance, audit committees have no effect on tax avoidance, company size has no effect on tax avoidance.
Co-Authors Annisa Maya Ivanka Arie Sarjono Idris Darwin Warisi Dewi Silvia Ines Aryani Maria Septijantini Alie Novalita Novalita Nur Salma Rara Ayu Anda Rista Sugiyani Sugiyani Suhendar Suhendar Ulfa Fitriyani Yapan Yulistina Yulistina