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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Governance, Taxation, and Auditing
Jullie J. SONDAKH
Sam Ratulangi University, Indonesia
Economics, Econometrics & Finance

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The Effect of Income and Operating Expenses on Net Profit with Capital EXpenditure as a Moderation Variable (Study on Sector Companies Energy Listed on The Idx Period 2018 - 2021) Febrinia ANASTHASYA; Jullie J. SONDAKH; Claudia W.M. KOROMPIS
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.787 KB) | DOI: 10.38142/jogta.v1i1.369

Abstract

This study aims to determine the effect of income and operating expenses on net profit with capital expenditure as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange. The type of research method used is quantitative. The population used in this study are energy sector companies listed on the Indonesia Stock Exchange. The samples used in this study were energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 41 samples. The data source used in this study is secondary data with documentation data collection techniques. The analytical techniques used in this study include descriptive statistical analysis, outer model, inner model and hypothesis testing with the help of the SmartPLS 3.0 program. The results indicate that income affects net profit, operating expenses do not affect net profit and capital expenditure does not moderate the effect of income and operating expenses on net profit.
The Influence of Independent Board of Commissioners, Audit Committee and Leverage on Tax Avoidance in Health Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period Klarisa Kawengian; Jullie J. Sondakh; Heince R. N. Wokas
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3361

Abstract

Tax is one of the main sources of national income in Indonesia, playing a crucial role in supporting the country's finances and development. For companies, tax is considered a financial burden that can reduce profits. Therefore, companies tend to engage in legal tax planning, known as tax avoidance, to reduce the tax burden. This study aims to examine the influence of independent board of directors, audit committee, and leverage on tax avoidance in healthcare sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling, resulting in 12 companies out of a total of 33 companies in the population. The analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 29. The results show that leverage has an effect on tax avoidance, while independent board of directors and audit committee do not affect tax avoidance.
Co-Authors Claudia W.M. KOROMPIS Febrinia ANASTHASYA Heince R. N. WOKAS Klarisa Kawengian