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The Analysis Of The Effect Of Profitability, Leverage, And Sales Growth Toward Tax Avoidance In Consumer Goods Companies Listed On The Indonesia Stock Exchange Jefri Tanika; Yenni Martok
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

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The goal of this study is to determine whether profitability, leverage, and sales growth have a partial or simultaneous significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. This study examines three independent variables: profitability, leverage, and sales growth. However, the percentage of tax avoidance is the dependent variable in the research. This study employs a quantitative technique based on secondary data and purposive sampling, with a total of 88 samples selected over a two-year period among 228 Indonesian stock exchange-listed consumer goods sector businesses. SPSS 26 was used to perform multiple linear regression and hypothesis testing in this investigation. The following is the outcome of this research. Profitability has a significant effect in tax avoidance for consumer goods companies listed on the Indonesian Stock Exchange. Leverage has no significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. In consumer goods sector companies registered on the Indonesia Stock Exchange, sales growth has no significant effect on tax avoidance. Profitability, leverage, and sales growth all have no simultaneous effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange.

The Analysis Of The Effect Of Profitability, Leverage, And Sales Growth Toward Tax Avoidance In Consumer Goods Companies Listed On The Indonesia Stock Exchange Jefri Tanika; Yenni Martok
Journal of Accounting and Management Innovation Vol 6 No 2 (2022)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar

The goal of this study is to determine whether profitability, leverage, and sales growth have a partial or simultaneous significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. This study examines three independent variables: profitability, leverage, and sales growth. However, the percentage of tax avoidance is the dependent variable in the research. This study employs a quantitative technique based on secondary data and purposive sampling, with a total of 88 samples selected over a two-year period among 228 Indonesian stock exchange-listed consumer goods sector businesses. SPSS 26 was used to perform multiple linear regression and hypothesis testing in this investigation. The following is the outcome of this research. Profitability has a significant effect in tax avoidance for consumer goods companies listed on the Indonesian Stock Exchange. Leverage has no significant effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange. In consumer goods sector companies registered on the Indonesia Stock Exchange, sales growth has no significant effect on tax avoidance. Profitability, leverage, and sales growth all have no simultaneous effect on tax avoidance in consumer goods companies listed on the Indonesian Stock Exchange.

EXPLANATORY ANALSIS ON EMERGENCY FUND FOR EMPLOYEE Yenni Martok
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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The purpose of this research is to analyze the importance of emergency fund for employee. This research is using library research. Every people need money to spend for the life expenses. There are lots of expenses that each person will have and different compared to others. Different age will face different needs and the level of saving will vary from one to another. Individual will have own income and also it will affect the level of saving and emergency fund. Emergency fund is cash that need to put aside for the events or activities that are outside our planning. It is one important issues for the financial planning in the long term. To prepare for the emergency fund then need to be carefully done accordingly. Because the need for the emergency, then there is no special purpose for this fund. Emergency fund need to be kept in the financial products that is liquid and can be converted to cash when it is needed. It does not necessary to save it in deposit only, but there are so many financial instruments as long as the protection for its safety and easier to converted to cash. Sometime people need to prepare before needs money for the urgent cases. Employee is someone who work for others. Employee received the income from the employer and usually it will receive at the end of the month. Sometimes it can be found that there are hardship times where it will lead to unemployment. The example is when Covid 19 attack for the local lockdown and affect the business scale. Business are slow down dramatically, laying off employees during a time where finding a new job will be problems for some people. Some employee will also lost household income if spouses or family members were being laid off. Because of some reasons, employee needs to prepare for emergency fund. Emergency fund is very important for individual including employee. Keyword : Emergency Fund, Employee

EXPLANATORY ANALSIS ON EMERGENCY FUND FOR EMPLOYEE Yenni Martok
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to analyze the importance of emergency fund for employee. This research is using library research. Every people need money to spend for the life expenses. There are lots of expenses that each person will have and different compared to others. Different age will face different needs and the level of saving will vary from one to another. Individual will have own income and also it will affect the level of saving and emergency fund. Emergency fund is cash that need to put aside for the events or activities that are outside our planning. It is one important issues for the financial planning in the long term. To prepare for the emergency fund then need to be carefully done accordingly. Because the need for the emergency, then there is no special purpose for this fund. Emergency fund need to be kept in the financial products that is liquid and can be converted to cash when it is needed. It does not necessary to save it in deposit only, but there are so many financial instruments as long as the protection for its safety and easier to converted to cash. Sometime people need to prepare before needs money for the urgent cases. Employee is someone who work for others. Employee received the income from the employer and usually it will receive at the end of the month. Sometimes it can be found that there are hardship times where it will lead to unemployment. The example is when Covid 19 attack for the local lockdown and affect the business scale. Business are slow down dramatically, laying off employees during a time where finding a new job will be problems for some people. Some employee will also lost household income if spouses or family members were being laid off. Because of some reasons, employee needs to prepare for emergency fund. Emergency fund is very important for individual including employee. Keyword : Emergency Fund, Employee

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