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All Journal Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Asian Journal of Management Analytics
Nabila
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Insentif Eksekutif dan Ukuran Perusahaan terhadap Tax Avoidance Studi Empiris pada Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2020 Nabila; Edon Ramdani
Asian Journal of Management Analytics Vol. 1 No. 1 (2022): July 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v1i1.1394

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Insentif Eksekutif dan Ukuran Perusahaan Terhadap Tax Avoidance. Populasi penelitian ini adalah perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Pengambilan sampel di dalam penelitian ini dilakukan dengan teknik purposive sampling, dengan sampel sebanyak 29 perusahaan. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji autokorelasi, dan uji heteroskedastisitas. Pengujian hipotesis menggunakan analisis regresi data panel. Hasil penelitian menyimpulkan bahwa : Insentif Eksekutif berpengaruh signifikan terhadap Tax Avoidance yang dibuktikan dengan thitung < ttabel (1,407163 < 1,65845) dan tingkat signifikansi sebesar 0,0182, Ukuran Perusahaan berpengaruh signifikan terhadap Tax Avoidance yang dibuktikan dengan thitung < ttabel (-0,854259 < 1,65845) dan tingkat signifikan sebesar 0,0354.
Progam Pelatihan Kewirausahaan Melalui Bisnis Pembuatan Produk Kreatif Buckethand Untuk Menciptakan Masyarakat Mandiri Andika Dwi; Eka Windha Tamaya; Imam M Yusuf; Nabila
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 4 No. 1 (2023): Maret 2023
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v4i1.p38-43.38914

Abstract

Community service activities are an integral part of the Tri Dharma of HigherEducation which in its implementation cannot be separated from the other twodharma, and involves all academics: lecturers, education staff, and students. Throughcommunity service, academics can be present in the midst of society.Then the 4 of us took the initiative to create a program, namely the EntrepreneurshipTraining Program Through the Buckethand Creative Product Manufacturing Businessto Create an Independent Society. With the aim of building a public image ofcreativity that is able to create an independent society.Our targets are PKK (Family Welfare Empowerment) whose address is CipaduVillage RT.006/001. This activity is held in the form of a training activity. After beinggiven the material, they were then guided to make a buckethand product whichcontained various kinds of snacks or commonly known as a snack bouquet. The endresult of this activity is that the participants in the snack bouquet training are proficientand able to create their own, develop their talents and skills in making snack bouquetsso that they can become high selling points and are able to create new innovations inentrepreneurship.Keywords: Create An Independent Society.
Co-Authors Andika Dwi Edon Ramdani Eka Windha Tamaya Imam M Yusuf