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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Istichanah Istichanah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH EFFECTIVE TAX RATE, GOOD CORPORATE GOVERNANCE, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN: STUDI KASUS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Ashar Basyir; Istichanah Istichanah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.558 KB) | DOI: 10.34308/eqien.v11i1.856

Abstract

Tax is one of the largest sources of income for the state, and one of the subjects is a company or entity. Taxes are one of the factors that are sought by companies to maximize maximum profit. Companies generally will do various ways in order to minimize the company's tax burden. This study aims to identify the effect of the effective tax rate, good corporate governance, and operational costs on corporate income tax simultaneously and partially. The population used is pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, purposive sampling method was used based on predetermined criteria so that the number of samples was 36 samples. The data analysis method used in this study is multiple linear regression analysis assisted by the Statistical Product and Service Solution (SPSS) Version 26.0 software. The results of this study indicate the calculation of the partial hypothesis test that the effective tax rate and operating costs have a significant effect on corporate income tax. Meanwhile, good corporate governance has no significant effect on corporate income tax. The value of the coefficient of determination (R2) shows that the three variables have an effect on corporate income tax of 85.50% and the remaining 14.50% is influenced by other variables outside of the variables used in this study.
Pengaruh Harga, Promosi, Dan Kualitas Pelayanan Terhadap Minat Penggunaan Ojek Online Grab Yuni Yuniawati; Istichanah Istichanah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1763

Abstract

The purpose of this research is to find out whether there is an influence of price, promotion, service quality on interest in use. The population in this study are residents of Cimanggis District, Depok City who use online motorcycle taxi transportation service products from Grab. The data collection technique uses a questionnaire. The analytical tools used include Validity Test, Reliability Test, Multiple Linear Regression Analysis, F Test, T Test, Classical Assumption Test. The research results were declared valid and reliable based on the results of validity and reliability tests. From the results of the classical assumption test, multicollinearity and heteroscedasticity were not found. The equation obtained from the multiple linear regression test is, the independent variable that has the most influence on the dependent variable is price (0.467) followed by service quality (0.447) and promotion (0.104). Based on the results of the t test, price and service quality partially influence interest in use because it has a significance value of (0.001) while promotion partially has no effect on interest in use because it has a significance value of (0.520). Then, the results of the simultaneous test (F test) show that price, promotion and service quality simultaneously or simultaneously influence interes in using the Grab online motorcycle taxi service product.
Co-Authors Ashar Basyir Yuni Yuniawati