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All Journal Jurnal Bisnis Darmajaya Equity: Jurnal Ekonomi Media Bina Ilmiah Jurnal Kabar Masyarakat Jurnal Pengabdian kepada Masyarakat (DIASYA)
Mardiah Kenamon
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Bisnis Darmajaya

 1 
PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Indah Hastuti; Hasiatul Aini; Yulitiawati Yulitiawati; Mardiah Kenamon
Jurnal Bisnis Darmajaya Vol 8, No 2 (2022): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v8i2.3314

Abstract

 ABSTRACT The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income. Keywords : Tax  Avoidance, Capital Intensity, Accounting Conservatism, Manufacturing Company, Food and Beverage.  ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh koservatisme akuntansi dan intensitas modal terhadap penghindaran pajak (studi kasus perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di bursa efek Indonesia tahun 2018-2021) secara parsial dan simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder. Teknik analisis data yang digunakan yaitu Uji Regresi Data Panel. Secara bersama-sama variabel konservatisme akuntansi dan intensitas modal tidak berpengaruh signifikan terhadap Keputusan penghindaran pajak perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Model estimasi yang tepat digunakan dalam penelitian ini adalah model random effect dimana hasil koefisien determinasi sebesar 0.065819. hal ini berarti bahwa 6.58% persentase keputusan penghindaran pajak pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2021 dapat dijelaskan oleh variabel konservatisme akuntansi dan intensitas modal Sedangkan sisanya 93.42% dijelaskan oleh variabel lain diluar penelitian ini. Implikasi dari penelitian ini bahwa penghindaran pajak yang dilakukan oleh perusahaan dapat mempengaruhi penerimaan pajak pemerintah sehingga berakibat pada pendapatan ekonomi nasional.Kata Kunci  : Penghindaran Pajak, Intensitas Modal, Konservatisme Akuntansi, Perusahaan Manufaktur,Makanan dan Minuman
Analisis Faktor – Faktor Yang Mempengaruhi Turnover Intension Karyawan Pada PT. Mitra Beton Mandiri Proyek Bendungan Tigadihaji – Oku Selatan Aulia Rahmi, Neneng; Mardiah Kenamon; Rosmala Dewi
Jurnal Bisnis Darmajaya Vol. 10 No. 2 (2024): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jurnalbisnis.v10i2.687

Abstract

This study discusses the effect of workload and compensation on employee turnover intention at PT. Mitra Beton Mandiri Tigadihaji Dam Project - South OKU. The population in this study were 30 employees of PT. Mitra Beton Mandiri. The analytilcal method used was quantitative method using Multiple Linear Regression analysis tool. The results of the t-test analysis of the workload variable (X1) are 2.956, which is greater than the t table of 2.05183, stated that the variable (X1) has a significant effect on employee turnover intention at PT. Mitra Beton Mandiri, while the t-test of the compensation variable (X2) is -1.694, which is smaller than the t table of 2.956, stated that the compensation variable (X2) does not have a significant effect on employee turnover intention at PT. Mitra Beton Mandiri. The calculate F value 6,096 was greater than F Table of 3,35 stated that together workload and compensation has sifnificant influence on turnover intention at PT. Mitra Beton Mandiri Tigadihaji Dam Project - South OKU. Ther valuer of ther coerffircirernt of derterrmirnatiron (R Squarer) of 0.311 meran that irn thirs caser ther contrirbutiron of ther irnfluerncer of Workload and Compernsatiron on Ermployerers' Turnoverr Irnternsiron irs 31,1%, whirler ther rermairnirng 68,8% was irnfluerncerd by otherr varirablers erxcluderd irn thirls rerserarch moderl such a work ernvirronmernt, leraderrshirp styler, and organirzatironal culturer.
Co-Authors AGUS SETIAWAN Anis Feblin Aulia Rahmi, Neneng Dewi Sanjay Dinda Fitria Eka Meiliya Dona Feblin, Anis Gitta Destalya Adrian Nova Hasiatul Aini Indah Hastuti Maulana, Trisna MAYANG SARI Nova, Gitta Destalya Adrian Rosmala Dewi Sari, Fifian Permata Sari Tiara Listiana Yulitiawati Yulitiawati Yulitiawati Yusi Inaya Putri