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All Journal Jurnal Administrasi Bisnis Journal of Economic, Bussines and Accounting (COSTING)
Shelvi Shelvi
Parahyangan Catholic University
Economics, Econometrics & Finance

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Pengaruh Mekanisme Good Corporate Governance Terhadap Agresivitas Pajak Di Bumn Yang Terdaftar Pada BEI Periode 2016-2020 Shelvi Shelvi; Irvan Liunardi Senjaya; Theresia Gunawan; Dian Sadeli
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4215

Abstract

The aim of this study was to assess and analyze the level of tax aggressiveness that implemented Good Corporate Governance (GCG) mechanism by state-owned companies in Indonesia. Tax aggressiveness was measured by Effective Tax Rate (ETR) and GCG mechanism was measured by independent commissioners, audit committee, board of directors, and institutional ownership. The population that being used was state-owned companies that listed in Indonesia Stock Exchange (IDX) that had shown financial statement from 2016-2020. Data process using regression analysis were used to test interaction between dependent and independent variables. Result showed that GCG mechanism had influenced simultaneously to tax aggressiveness. If they were partially tested, only audit committee and board of director proxies that were influenced to tax aggressiveness because they had been considered to have carried out its function properly so that it was able to suppress actions that are not in accordance with GCG principles. Keywords: Good Corporate Governance, Tax Aggressiveness, Effective Tax Rate
HOW TO SURVIVE IN THE MIDDLE OF COMPETITIVE MARKET:CASE STUDY OF TERAS BY AKININI Alexander Erick Chandra; Shelvi
Jurnal Administrasi Bisnis Vol. 21 No. 1 (2025)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v21i1.9858.46-55

Abstract

Bandung is one of the cities in Indonesia with many cafes, and data from Toffin Indonesia (2023) shows that Bandung is the third-largest city in terms of coffee consumers in Indonesia. The Statistical Center of West Java Province (2018) recorded 467 coffee shops or cafes in Bandung in 2018. Intense competition drives companies to design effective and long-term strategies. This research aims to create the most ideal competitive strategy for Téras by Akinini by minimizing weaknesses and maximizing strengths to excel over competitors. The analysis is conducted using a descriptive method with a case study approach, collecting data through interviews and document studies. The "Best Cost Provider" strategy is chosen as the best option, focusing on the company's development in delivering value to customers with broad coverage. It also considers customer expectations regarding quality, cost, environment, and friendlier pricing. Implications of this strategy include improving quality and service to customers, enhancing competitiveness in the market. Additionally, this strategy can increase brand awareness and provide the company with an attractive characteristic to reach a broader market.
Co-Authors Alexander Erick Chandra Dian Sadeli Irvan Liunardi Senjaya Theresia Gunawan