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All Journal Sosiohumaniora Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Riset Bisnis dan Investasi Syntax Idea Dinasti International Journal of Management Science eCo-Buss Jurnal Bisnis Mahasiswa JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Journal of Artificial Intelligence and Digital Business Indonesia Auditing Research Journal Journal of Accounting Inaba International Journal of Humanities, Law, and Politics
Kasir Kasir
Universitas Indonesia Membangun
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Journal : Journal of Accounting Inaba

 1 
Factors That Influence Companies in Tax Avoidance Panggabean, Imelda Kristiani; Kasir, Kasir
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.246

Abstract

The purpose of this study is to demonstrate how the bonus system, business size, and foreign ownership affect the effective tax rate for manufacturing companies listed on the Indonesian Stock Exchange between 2014 and 2021. This study employed a quantitative methodology that included a descriptive and verification approach. Secondary data are the ones that are used. Research from libraries and documentation from the Indonesian Stock Exchange's official website are used in the data collection process. Out of 40 firms, data was gathered for 7 Manufacturing firms using the Non-Probability Sampling approach. Partial testing research results indicate that while company size influences tax avoidance, the bonus structure and foreign ownership have little effect on tax avoidance. A coefficient of determination (R square) of 24.4% indicates that, for experiments conducted concurrently, the bonus method, firm size, and foreign ownership all have an impact on tax avoidance
Driving Factors Of Intellectual Capital In A Literature Review Kasir, Kasir
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.432

Abstract

This research is in the form of a literature review in the field of financial accounting which aims to determine what factors are influenced by intellectual capital and how the research results are. This research employs a qualitative method utilizing a literature approach via a literature review. Where the articles studied were 43 articles sourced from emerald.com, elseiver.com, springer.com, googleschoolar.com and other websites by filtering research titles and using the keyword "Intellectual Capital" from 2019 to 2023. The results of the study indicate that intellectual capital and its components have a positive and significant influence on financial and company performance/efficiency, in addition to company innovation, financial reporting, entrepreneurial interest and technology and a small part on other factors such as competitiveness, informal economy, cost audits, strategic alliances, management control systems, business strategies, corporate governance, knowledge generation equity capital costs and scientific papers. And for further studies the author suggests factors that influence intellectual capital which are equipped with country studies.
Co-Authors Amanda, Sisi Resti Arief Ilhan Firmansyah Arto, Geovanca Asdelina Vellia Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Fadhila, Diana Nor Fathurahman, Aditya Ferry Kosadi Haryadi - Ika Handayani Jabina, Theresa Kartika Kartika Kornelia, Mieke Mustari, Ghinda Panggabean, Imelda Kristiani Pebriani, Rapika Rahayu, Ridha Rahmawati, Tantika Rismaya, Ramdan Salza Adzri Arismutia Saputri, Chintia Dewi Sholihat, Indah Nur Sofiyanti, Femi Sugandi, Samitha Serly Ulayya, Ulilla Vellia, Asdelina