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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Prosiding Seminar Nasional Darmajaya Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAE (Jurnal Akuntansi dan Ekonomi) TEKNOSASTIK Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) DEDIKASI PKM Jurnal Pengabdian kepada Masyarakat EkoPreneur Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mosintuwu Jurnal Pengabdian Kepada Masyarakat JURDIASRA E-JURNAL AKUNTANSI
Imelda Sinaga, Imelda
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Journal : Governors

 1 
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Determining Carbon Emissions Disclosure in Indonesian Companies Manalu, Yohana Selviana H.; Wahyuningtias, Prayolita; Nugroho, Thomas Diki Hendri; Sinaga, Imelda; Akadiati, Victoria Ari Palma
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3575

Abstract

Countries worldwide are collaborating to reduce carbon emissions and achieve zero emissions, recognizing that the earth cannot naturally absorb the current amount of emissions. Indonesia, among other countries, is actively engaged in these efforts. A research study has been conducted to assess if companies have implemented activities to reduce greenhouse gases, with the aim of examining disclosure. The study utilized purposive sampling and collected data through documentation techniques and literature review. Quantitative data analysis, specifically multiple linear regression, was employed for data analysis. The results indicate that the variables of profitability, leverage, environmental performance, and company size do not have a significant impact on the disclosure of corporate carbon emissions. The government aims to reduce carbon emissions and promote a green economy by making the carbon emission disclosure policy mandatory. This policy is intended to demonstrate the government's commitment to reducing carbon emissions. This research highlights the need to explore additional factors that may influence disclosure in order to enhance efforts in reducing carbon emissions effectively.
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Determining Carbon Emissions Disclosure in Indonesian Companies Manalu, Yohana Selviana H.; Wahyuningtias, Prayolita; Nugroho, Thomas Diki Hendri; Sinaga, Imelda; Akadiati, Victoria Ari Palma
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3575

Abstract

Countries worldwide are collaborating to reduce carbon emissions and achieve zero emissions, recognizing that the earth cannot naturally absorb the current amount of emissions. Indonesia, among other countries, is actively engaged in these efforts. A research study has been conducted to assess if companies have implemented activities to reduce greenhouse gases, with the aim of examining disclosure. The study utilized purposive sampling and collected data through documentation techniques and literature review. Quantitative data analysis, specifically multiple linear regression, was employed for data analysis. The results indicate that the variables of profitability, leverage, environmental performance, and company size do not have a significant impact on the disclosure of corporate carbon emissions. The government aims to reduce carbon emissions and promote a green economy by making the carbon emission disclosure policy mandatory. This policy is intended to demonstrate the government's commitment to reducing carbon emissions. This research highlights the need to explore additional factors that may influence disclosure in order to enhance efforts in reducing carbon emissions effectively.
Co-Authors ., Rusliyawati Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Aloisius Irgi Sheridandi Amelia Fernanda Andini Nurhajra Andy Fitriyadi Dharma Tilaar Anggara, Yulius Rizki Deka Anggraeni, Sesilia Eva Ari Palma Akadiati, Victoria Bernadetta Laras Mei Daningtyas Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Cahyani, Ulriche Suci Desiderius Novena Kosta Dewi, Rosalia Fina Dwi Septiana, Theodora Eldiana Putri, Lidwina Fanny Elisabeth Lusi Tania Ernain Ernain evi_gentiaras_ Fenty ariany Fipiariny. S Fransiska Desta Fitriana Fransiska, Saskia Dwi Gultom, Maria Maranatha Gusti Dian Prayogi Hesti Rahayu Ibnu Aswat Kristina Estisari Lusia Fransiska Manalu, Yohana Selviana H. Maria Aditya Maria Maranatha Gultom Maryani, Leni Maulidia, Rahma Mega Norsita Merry P, Agnes Susana Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Ria Fytri, Ria Rizqy Aiddha Yuniawati sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Sri Suyarti Suyarti Stella Teddyani Suharsana , Yohannes Suharsana, Yohannes Sumiyati, Lydia Tania, Elisabeth Lusi Tania, Elizabeth Lusi Tilaar, Andy Fitriadi Dharma Triana Zuhrotun Aulia Valeriyan, Gilbert Pius Victoria Ari Palma Akadiati Wahyuningtias, Prayolita Yohanes Adven Arelio Yohannes Suharsana