Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Global Financial Accounting Journal Conference on Community Engagement Project (Concept)
Jeksen Jeksen
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Ria Karina; Jeksen Jeksen
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.
Pembuatan Bahan Ajar Digital Mata Pelajaran Akuntansi Dasar Kelas X Pada SMK Kartini Batam Ria Karina; Jeksen Jeksen
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

This research was conducted by author to make digital teaching materials for basic accounting subjects that are in accordance with the school curriculum so that they can be used in the future. SMK Kartini Batam usually used modules as classroom learning materials. This practical work activity was carried out from 25 September 2020 - 20 January 2021. The author used the method of observation, interviews and documentation in the implementation of this practical work. In the problems that occur, the authors designed digital teaching materials for basic accounting subjects using PowerPoint and the Powtoon application as an interesting learning video in order to facilitate students understanding in learning and make it easier for teachers in teaching activities.
Co-Authors Ria Karina Ria Karina