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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) Ilomata International Journal of Tax and Accounting Publica: Jurnal Pemikiran Administrasi Negara Jurnal Kewarganegaraan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Sari Mustika Widyastuti
Universitas Tamansiswa Palembang
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Rasio Solvabilitas Dan Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Perum BULOG Kanwil Sumsel Dan Babel Periode 2018 – 2020 Sri Sutandi; Sari Mustika Widyastuti; Resty Dasryanti Nadhilah; Lia Sari; Dimas Try Handoko
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The purpose of this study was to examine the results of the financial performance of Perum BULOG, the Regional Office of South Sumatra and Babylon in 2018- 2020. The data analysis technique used solvency analysis (debt to assets and debt to equity) and profitability ratios (return on assets and net profit margin) based on financial reports at Perum BULOG, South Sumatra and Babel Regional Offices for 2018-2020. This research was conducted at Perum BULOG Regional Office of South Sumatra and Babylon. The data used secondary data in the form of documents consisting of company history, company vision and mission, company values, organizational structure and financial reports at Perum BULOG, South Sumatra and Babel Regional Offices. The results of this study indicated that, the solvency ratio analysis calculated using the debt to asset ratio had a financial performance in poor condition; the company had a total debt that was greater than the total assets. It meant that the company had not been able to cover its debts with its assets. If calculated using the debt to equity ratio, the financial performance was in poor condition, meaning that the company was not able to utilize equity in financing the company's debt. The results of the analysis with the profitability ratios calculated using the return on asset ratio and the net profit margin ratio at Perum BULOG, the South Sumatra and Babel Regional Offices, were in poor condition, because the profits generated by the company each year decrease and the company had not been able to increase profits, this showed financial performance the company was not good.
Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1433

Abstract

This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). The research utilizes quantitative techniques to examine information from 15 construction firms that are publicly traded on the Indonesia Stock Exchange during the period of 2020-2022. Multiple linear regression analysis was used to analyze the data and examine the correlation between profitability, capital intensity, sales growth, and tax avoidance represented by the effective tax rate(ETR). These findings highlight the need for stricter monitoring of asset-intensive firms, as they tend to exploit tax-saving opportunities. Policymakers should evaluate depreciation-related tax benefits to ensure fair tax contributions and introduce enhanced disclosure requirements for high-growth firms. Strengthening regulatory oversight can prevent aggressive tax planning and promote equitable tax compliance. Future research could explore the role of corporate governance and industry-specific tax incentives in shaping tax behavior. Expanding the analysis to other sectors and regions would provide a broader understanding of corporate tax strategies. Ultimately, this study underscores the importance of balancing tax efficiency with regulatory compliance to ensure fiscal sustainability and a fair tax system
Co-Authors A. Ary Setyawan Aloysius Bagas Candrakanta Andi Hidayatul Fadlilah Desfitrina Desfitrina desi aryani Deva Jordhy Dimas Try Handoko Ekawarti, Yuni Eko Wiji Pamungkas Endarwati, Esti Tri Esti Tri Endarwati Inten Meutia Lia Sari Resty Dasryanti Nadhilah Sri Sutandi Summagat, Lia Supardi Syahri Syahri Syahri Syahri Widarti Widarti Widjayanti, Carolina Ety Wiwin Winarsih Yeni Alfiana, Yeni