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All Journal Jurnal Ilmiah Mahasiswa FKIP Prodi Biologi Jurnal Administrasi Publik dan Bisnis (JaPaBis)
Lisma Yanti, Lisma
Program Studi Pendidikan Biologi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pasir Pengaraian
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Education Social Sciences

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JENIS-JENIS IKAN YANG DIPERDAGANGKAN DI PASAR KECAMATAN RAMBAH SAMO KABUPATEN ROKAN HULU Yanti, Lisma; Purnama, Arief Anthonius; Ade, Filza Yulina
Jurnal Ilmiah Mahasiswa FKIP Prodi Biologi Vol 1, No 1 (2015): Jurnal Ilmiah Mahasiswa FKIP Prodi Biologi
Publisher : Jurnal Ilmiah Mahasiswa FKIP Prodi Biologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.865 KB)

Abstract

This study aims to determine the types of fish that are traded in the market Rambah Samo District of Rokan Hulu. This study is a qualitative research method survey, done in January 2015. Diving research in 18 species of fish that can be found in the District of Rambah Samo market Rokan Hulu, namely fish species kapiek (Barbodes schwanenfeldii), Cork fish (Channa striata) , fish Local catfish (Clarias batrachus), carp (Cyprinus carpio), fish African catfish (Clarias gariepinus), tuna (Euthynnus affinis), fish Barau (Hampala macrolepidota), fish tilan (Mastacembelus erythrotaenia) baung fish (Mystus nemurus) , fish silais (Ompok hypophthalmus), tilapia (Oreochromis niloticus), carp (Pristolepis grooti) fish (Osphronemus gouramy), catfish (Pangasius pangsius) fish bag (Pristolepis grooti), lemongrass fish (Rastrerlliger kanagurta) mackerel (Rastrelliger faunghni), bada fish (Rasbora caudimaculata), fish sapek (Trichhogaster leerii).
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak pada Perusahaan Subindustri Produksi Batubara: pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan sub industri pertambangan coal production yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2023. yanti, lisma; Agusiady, Ricky; Fitriana
Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i1.222

Abstract

This study was conducted to analyze the influence of profitability, leverage, and sales growth on tax avoidance in coal production mining sub-industry companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data in this study is secondary data derived from the annual reports of coal mining companies published on the Indonesia Stock Exchange in 2019, 2020, 2021, 2022, and 2023. Considering the relatively small number of populations, the sample determination uses saturated sampling, so the sample used in this study is 34 companies. Data analysis uses the panel data regression method. The results of the study show that the average value of the company's profitability is 0.024111, then the average value of the company's leverage is 0.0461943, for the average value of the company's sales growth is 0.2115858, and as many as 98 financial statements are indicated to be tax avoidance (CETR < 25%). Furthermore, profitability affects tax avoidance. Leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance. Simultaneously, profitability, leverage, and sales growth have an effect on tax avoidance with an R-Square value of 0.0837 (8.37%). The remaining 91.63% was influenced by other variables that were not studied in this study, such as: company size, corporate social responsibility, capital intensity, audit quality, etc.
Co-Authors Arief Anthonius Purnama Filza Yulina Ade Fitriana Ricky Agusiady