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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM The Contrarian: Finance, Accounting, and Business Research
Anneke Wangkar
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluation Of The Application Of Payroll Accounting Information Systems In The Order Of Supporting Internal Control In PT. Sinar Galesong Prima Manado Deysy Rarung; Jantje Tinangon; Anneke Wangkar
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 1 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Accounting information system is one system that is very important for the company. The payroll accounting information system in each company has been designed very well to facilitate the leadership in making decisions. PT. Sinar Galesong Prima Manado is a company engaged in services and trade that sells goods in the form of cars, spare parts and provides service. This study has a purpose to find out how the application of payroll accounting information systemsin order to support internal control at PT. Sinar Galesong Prima Manado. This study uses a qualitative descriptive method using interviews and documentation. The results of this study explain that the payroll accounting system to improve internal control at PT. Sinar Galesong Prima Manado is quite adequate but there are still some shortcomings in the application of payroll SIA in supporting internal control because there are documents, functions and procedures that have not been implemented by PT. Sinar Galesong Prima Manado. It would be a good idea for the company to improve its structure and carry out a strict separation of functions and record attendance using fingerprints again so that attendance records can be monitored properly sothat the company's operational activitiescan take place in accordance with company goals
The effect of profitability and capital intensity on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2021–2024 Raphajirsy Berthveight Akerina; Lintje Kalangi; Anneke Wangkar
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.494

Abstract

Tax avoidance is a company's effort to legally minimize its tax burden by exploiting loopholes in the prevailing tax regulations. Tax avoidance practices can be influenced by various internal factors, including profitability and capital intensity. Profitability reflects a company's ability to generate profit, while capital intensity indicates the extent of investment in fixed assets that may generate depreciation expenses as a deduction from taxable income. This study aims to analyze the effect of profitability and capital intensity on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Tax avoidance is proxied by the Effective Tax Rate (ETR), profitability by Return on Assets (ROA), and capital intensity by the Capital Intensity Ratio (CIR). The study employs a quantitative causal-associative approach with multiple linear regression. Using purposive sampling, 39 firms were selected, yielding 156 firm-year observations. The results show that profitability has a significant effect on tax avoidance (t = -4.417; Sig. < 0.001), whereas capital intensity has no significant effect (t = 0.638; Sig. = 0.524). The Adjusted R² of 0.114 indicates that both variables jointly explain 11.4% of the variation in tax avoidance. These findings indicate that a company's profit level can influence its tendency toward tax avoidance, while the magnitude of fixed-asset investment does not directly influence tax avoidance among consumer non-cyclicals companies in Indonesia.
Co-Authors Deysy Rarung Jantje Tinangon Lintje Kalangi Raphajirsy Berthveight Akerina