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All Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JPNM : Jurnal Pustaka Nusantara Multidisiplin
R. Mohd. Zamzami
Universitas Pamulang
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Ukuran Perusahaan, Kebijakan Dividen, dan Struktur Modal terhadap Agresivitas Pajak Nofiah Itsnawati; R. Mohd. Zamzami
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1508

Abstract

Penelitian ini menganalisis pengaruh ukuran perusahaan, kebijakan dividen, dan struktur modal terhadap agresivitas pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama 2020 sampai 2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder dari laporan keuangan tahunan. Sampel ditentukan melalui purposive sampling dan menghasilkan 23 perusahaan atau 115 observasi panel seimbang. Agresivitas pajak diproksikan dengan effective tax rate, ukuran perusahaan dengan logaritma natural total aset, kebijakan dividen dengan dividend payout ratio, serta struktur modal dengan debt to equity ratio. Analisis dilakukan menggunakan regresi data panel pada EViews 13. Model random effects menghasilkan nilai F sebesar 3,126170 dengan probabilitas 0,028719 dan adjusted R-squared sebesar 0,052987. Secara parsial, ukuran perusahaan tidak berpengaruh signifikan terhadap log ETR, kebijakan dividen berpengaruh positif dan signifikan, sedangkan struktur modal tidak berpengaruh signifikan. Koefisien positif kebijakan dividen terhadap log ETR menandakan bahwa peningkatan pembagian dividen berkaitan dengan kenaikan tarif pajak efektif sehingga agresivitas pajak cenderung menurun. Temuan menegaskan pentingnya kebijakan distribusi laba dalam menjelaskan perilaku pajak perusahaan, meskipun daya jelas model masih terbatas dan membuka ruang pengujian faktor tata kelola pada riset berikutnya.
EFFECT OF RUPIAH EXCHANGE RATE, BI RATE AND MONEY SUPPLY ON THE NET ASSET VALUE OF SHARIA MUTUAL FUNDS: (Empirical Study on Sharia Mutual Funds Registered by the Financial Services Authority in 2016 - 2020) Feliyawanti; R. Mohd. Zamzami
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.653 KB) | DOI: 10.55047/cashflow.v1i4.306

Abstract

The purpose of this study is to analyze the effect of Rupiah Exchange Rate, BI Rate and Money in Circulation on the Net Asset Value of Islamic Mutual Funds. This research was conducted on Islamic mutual fund companies registered with the Financial Services Authority (OJK) in the period from 2016 to 2020. The sampling technique used in this study was a time series. This study used a quantitative approach and multiple linear regression analysis methods with SPSS version 25 and Microsoft Excel 2010. The results showed that the Rupiah Exchange Rate (Exchange Rate), BI Rate, and Money Supply simultaneously affected the NAV of Islamic Mutual Funds. The results of this study also show that partially the rupiah exchange rate and BI rate do not affect the NAV of Islamic Mutual Funds, and partially the money supply affects the NAV of Islamic Mutual Funds.
Co-Authors Feliyawanti Nofiah Itsnawati