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All Journal Journal La Sociale Accounting Research Unit (ARU JOURNAL)
Panji Putranto
Universitas Mercubuana
Economics, Econometrics & Finance Social Sciences

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Pengaruh Firm Size, Leverage, Profitability, dan Capital Intensity Ratio Terhadap Effective Tax Rate (ETR) Lawe Anasta; Panji Putranto
Accounting Research Unit (ARU Journal) Vol 3 No 2 (2022): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol3iss2pp1-10

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pengaruh Firm Size, Leverage, Profitability, dan Capital Intensity Ratio terhadap Effective Tax Rate (ETR). Penelitian menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan taahunan yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan pertambangan di BEI dengan jumlah sebanyak 48 sampel perusahaan periode 2018-2020. Hipotesis penelitian ini adalah Firm Size, Leverage, Profitability, dan Capital Intensity Ratio berpengaruh terhadap Effective Tax Rate (ETR). Hasil dari analisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan rasio intensitas modal terhadap tarif pajak efektif, yang dilakukan secara simultan melalui uji F menunjukkan bahwa secara bersamaan yaitu ukuran perusahaan, leverage, profitabilitas, dan rasio intensitas modal berpengaruh signifikan terhadap tarif pajak efektif sehingga Ha diterima. Namun, secara individual melalui uji t menunjukkan bahwa hanya ukuran perusahaan, profitabilitas, dan rasio intensitas modal yang secara signifikan mampu mempengaruhi tarif pajak efektif (ETR) perusahaan. Kata Kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Rasio Intensitas Modal, Tarif Pajak Efektif, Penghindaran Pajak, Pertambangan
Audit Ethics as A Moderating Variable in Auditor Quality Assessment Panji Putranto
Journal La Sociale Vol. 4 No. 5 (2023): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v4i5.918

Abstract

Urban regions face numerous challenges in implementing regional autonomy. The smart city concept has been implemented by cities in various countries to tackle these issues. This article aims to comprehend and assess the political laws selected by the Indonesian government to address the challenges of implementing regional autonomy in urban areas using smart city concepts and indicators. The research method employed was normative research through a statutory regulations approach, in addition to a conceptual approach. The research material was secondary data comprising primary legal materials as well as secondary legal materials amassed via online and offline research at the library. The data was then analyzed in a descriptive manner. The analysis results demonstrate that numerous Indonesian cities have introduced smart city indicators. However, these indicators lack a legal foundation referencing smart city standards. The absence of specific regulations for smart cities in Indonesia has resulted in unstructured and immeasurable implementation. In Indonesia, the closest legal regulations or policies to the concept of a smart city are those outlined in Government Regulation Number 38 of 2017 concerning Innovation. Going forward, it is necessary to establish legal guidelines that contain specific standards for smart cities, from inception to implementation, in order to enhance regional autonomy in urban areas.
Co-Authors Lawe Anasta