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Feri Tristiawan
UNIVERSITAS SELAMAT SRI
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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Feri Tristiawan; Nurkholik; Maulana Yusuf
Journal Economic Insights Vol. 1 No. 2 (2022): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.068 KB)

Abstract

Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Sales Growth terhadap Penghindaran Pajak (Tax Avoidance). Fakultas Ekonomika dan Bisnis. Program Studi Akuntansi Universitas Selamat Sri (UNISS) Kendal. 2022. 75 halaman. Hasil pengambilan sampel dengan metode purposive sampling dihasilkan bahwa Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar secara berturut-turut di Bursa Efek Indonesia tahun 2016-2020 dan memenuhi kriteria sampel adalah sebanyak 27 perusahaan. Berdasarkan pengujian hipotesis yang telah dilakukan maka diambil kesimpulan bahwa secara parsial Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. Leverage secara parsial tidak berpengaruh terhadap Penghindaran Pajak. Profitabilitas secara parsial berpengaruh terhadap Penghindaran Pajak. Sales Growth secara parsial tidak berpengaruh terhadap Penghindaran Pajak. Sedangkan secara simultan Ukuran Perusahaan, Leverage, Profitabilitas dan Sales Growth berpengaruh terhadap Penghindaran Pajak (Tax Avoidance).
Market Reaction To The Russian Vs Ukrainian War Gilang Kharisma; Arum Pujiastuti; Feri Tristiawan
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2764

Abstract

The purpose of this study is to investigate the impact of the Russian invasion of Ukraine on the Indonesian capital market. The sample employs Index 30 because it represents a group of companies with strong fundamentals and high liquidity. Using the event study research method, t = 0 is determined using the date of Russia's initial invasion of Ukraine, which occurred on February 24, 2022. In addition, this study uses secondary data from Yahoo Finance. Market model approach with an ordinary least square method is used to find abnormal returns in this research. Utilizing statistical testing using SPSS, the results revealed a significant negative reaction at t-3, or three days prior to Russia's invasion of Ukraine. In contrast, there was no significant difference between abnormal returns before and after the occurrence.
Determinan Kepatuhan Wajib Pajak Orang Pribadi Dwi Astarani Aslindar; Feri Tristiawan; Ika Lailatul Masvika
Journal Economic Insights Vol. 2 No. 2 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i2.66

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kontrol perilaku, norma subyektif, religiusitas, dan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KP2KP Kendal. Populasi dalam penelitian ini sejumlah 178.504 wajib pajak orang pribadi yang terfdaftar diKP2KP Kendal. Sebanyak 100 sampel dengan metode simple random sampling dipilih dalam penelitian ini. Hasil pengujian secara parsial menunjukkan kontrol perilaku dan norma subjektif tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sedangkan religiusitas dan sistem e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Hasil pengujian secara simultan, kontrol perilaku, norma subyektif, religiusitas dan sistem e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Kepemilikan Asing, Kepemilikan Publik, dan Profitabilitas Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan Feri Tristiawan; Shofiatul Mila
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.102

Abstract

This study aims to examine the effect of corporate social responsibility, company size, leverage, foreign ownership, public ownership, and profitability on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of quantitative research and uses secondary data types. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was obtained using a purposive sampling method, namely as many as 22 companies with an observation period of 4 years. The dependent variable in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, company size, leverage, foreign ownership, public ownership and profitability. The data analysis technique used in this study is multiple linear regression analysis. Based on the analysis of the data used, it shows that company size, foreign ownership, and public ownership have a significant effect on tax aggressiveness. Meanwhile, corporate social responsibility, leverage, and profitability have no significant effect on tax aggressiveness.
Co-Authors Arum Pujiastuti Dwi Astarani Aslindar Gilang kharisma Ika Lailatul Masvika Maulana Yusuf Shofiatul Mila