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<![CDATA[Penggunaan Performance Sebagai Pemoderasi: antara Pengungkapan Corporate Social Responsibility, Kepemilikan Keluarga dan Beban Research and Development Terhadap Tax Avoidance ]]>
<![CDATA[Yohanes August Goenawan]]>;
<![CDATA[Dadan Ramdhani]]>;
<![CDATA[Christien Setiya Kesumawati]]>;
<![CDATA[Raden Willi Fatimaleha]]>
<![CDATA[ STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Matana ]]>
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DOI: 10.33510/statera.2021.3.1.1-18
<![CDATA[This study aims to analyze the effect of corporate social responsibility disclosure, family ownership and research and development expense on tax avoidance with performance as moderating variable. The population of this research is consumer goods companies listed on Indonesia Stock Exchange in 2014- 2018. The samples tested in this study were 15 companies taken based on the purposive sampling method. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable corporate social responsibility had a negative and significant influence on tax avoidance, meanwhile family ownership and research and development expense had not significant influence on tax avoidance. Also, performance can strengthened the effect of family ownership and research and development expense on tax avoidance, meanwhile corporate social responsibility can not be moderated.]]>
<![CDATA[PENGARUH PERSISTENSI LABA, STRUKTUR MODAL DAN KESEMPATAN BERTUMBUH TERHADAP EARNINGS RESPONSE COEFFICIENT PADA EMITEN LQ 45 DI BURSA EFEK INDONESIA ]]>
<![CDATA[Yohanes August Goenawan]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 1 (2013) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/tekun.v4i1.323
<![CDATA[Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris pengaruh produktif ketekunan, struktur modal dan peluang pertumbuhan untuk koefisien pendapatan perusahaan respon pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Hipotesis penelitian adalah: 1) Pengaruh produktif ketekunan untuk koefisien pendapatan perusahaan respon. 2) Pengaruh struktur modal terhadap koefisien pendapatan perusahaan respon. 3) Pengaruh peluang pertumbuhan untuk koefisien pendapatan perusahaan respon. Sampel dari penelitian ini adalah 21 perusahaan yang dipilih dengan menggunakan metode purposive sampling dari perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia periode 2007 sampai 2011. Untuk menguji hipotesis, digunakan oleh analisis regresi berganda. Hasil penelitian menunjukkan bahwa: 1) ada negatif dan signifikan pengaruh produktif ketekunan untuk koefisien pendapatan perusahaan respon. 2) ada yang positif dan signifikan pengaruh struktur modal terhadap koefisien pendapatan perusahaan respon. 3) tidak ada yang signifikan pengaruh peluang pertumbuhan untuk koefisien pendapatan perusahaan respon. Kata kunci: penghasilan ketekunan, struktur modal, peluang pertumbuhan, koefisien respon laba]]>
<![CDATA[Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan pada Perusahaan Penyedia Jasa Tenaga Kerja ]]>
<![CDATA[Ekawati, Neneng]]>;
<![CDATA[August Goenawan, Yohanes]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i1.75
<![CDATA[Introduction/Main Objectives: To find out and analyze the effectiveness of the payroll accounting information system that has been used by labor supply companies. Background Problems: The payroll system at the company does not have internal supervisors within the company. Novelty: The salary calculation system at the company can run well and has a positive impact, namely the performance of employees in the company is guaranteed and employee welfare. Research Methods: Using the slovin formula method, a sample of 88 respondents was obtained and the analytical technique used was the SPSS analysis tool. Finding/Results: Position level and length of service variables have a positive and significant effect on employee payroll, attendance and education level variables have no effect on employee payroll. Conclusion: That together the variables of attendance, education level, position level, and length of service simultaneously have a positive and significant effect on employee payroll.]]>
<![CDATA[Pengaruh Persepsi, Motivasi, Minat dan Pengetahuan Mahasiswa Tentang Pajak terhadap Pilihan Berkarir Dibidang Perpajakan: (Studi Empiris STIE Putra Perdana Indonesia Tangerang) ]]>
<![CDATA[Aini, Nur]]>;
<![CDATA[Goenawan, Yohanes August]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i2.98
<![CDATA[Introduction/Main Objectives: To determine the influence of students' perceptions, motivation, interests and knowledge about taxes on career choices in the field of taxation. Background Problems: Lack of student interest in the taxation sector where it is difficult to find experts in the field of taxation. Novelty: Re-examining variables that have existed in previous studies with different research locations. Research Methods: Type of quantitative research with data collection methods using the questionnaire method which is distributed online, sampling using the slovin formula with a population of 274 students and analysis tools using SPSS 25. Finding/Results: Partially variable perceptions, motivation, and student knowledge about taxes do not have a significant effect on career choices in the field of taxation and the interest variable has a significant effect on career choices in the field of taxation. Conclusion: Always deepen your knowledge of taxation by participating in a series of activities such as seminars, training or doing internships in the tax industry]]>
<![CDATA[Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Intervening: (Studi Kasus Pada Perusahaan Yang Terdaftar Pada IDX 30) ]]>
<![CDATA[Supandi, Ahmad]]>;
<![CDATA[Goenawan, Yohanes August]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i2.145
<![CDATA[Introduction/Main Objectives: To determine the influence between Profitability, Company Value and Capital Structure in IDX30 Registered Companies for the 2018-2021 Period. Background Problems: The phenomenal growth of Price Book Value in the research locus shows that the data varies every year, this has a correlation with the increase in the company's net profit. Novelty: Retesting the same variables by previous researchers, because there are still research differences between one study and another. Research Methods: This research uses a descriptive quantitative approach using secondary data on fifteen (15) companies and the analysis used is path analysis. Finding/Results: From the research results, ROE does not have a significant effect on DER. The results of this study show that DER has no significant effect on PBV. The research results show that the direct influence value is greater than the indirect influence value. Conclusion: Companies can pay attention to factors that can influence increasing company value. If the company value increases, it is hoped that investors will be more interested in investing their funds and ultimately the welfare of shareholders can increase.]]>
<![CDATA[Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur: Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman di BEI Periode 2018-2021 ]]>
<![CDATA[Ayuningsih, Ninda]]>;
<![CDATA[Goenawan, Yohanes August]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v3i1.166
<![CDATA[Introduction/Main Objectives: To determine the effect of Capital Structure (DER) and Profitability (ROE) on Company Value (PBV) in Food and Beverage Sub-Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2018-2021 Period. Background Problems: Because there are still differences in research between one study and another. Novelty: Retesting the same variables by previous researchers, because there are still research differences between one study and another. Research Methods: This study uses a descriptive quantitative approach research type using secondary data on 14 companies out of 30 companies and the data analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings/Results: Based on the test results, partially Capital Structure (DER) does not have a significant effect on Company Value (PBV), partially Profitability (ROE) has a significant effect on Company Value (PBV) and together Capital Structure (DER) and Profitability (ROE) have a significant effect on Company Value (PBV). Conclusion: The company must maintain the DER ratio or increase the DER ratio, and the company's existing capital must be used optimally. The company should take a policy to increase net profit income so as not to continue to empower capital.]]>
<![CDATA[The Effect of Tax Avoidance on Company Value with Audit Quality as a Moderating Variable : Empirical Study on Mining Companies Listed on the IDX 2016 - 2021 ]]>
<![CDATA[Rustati Aisya Aliana]]>;
<![CDATA[Goenawan, Yohanes August]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v3i2.183
<![CDATA[Introduction/Main Objectives: To determine the effect of tax avoidance on company value with corporate governance proxied by audit quality as a moderating variable. Background Problems: When there is an increase in profits in the form of compensation for managers, companies with poor governance will experience a decrease in the level of tax avoidance that should be done for shareholders. Novelty: Testing in different year periods and different objects and adding moderating variables in determining the relationship of variables. Research Methods: This study is a type of quantitative research with purposive sampling with data testing used is linear regression analysis and moderate regression analysis (MRA). Findings/Results: Tax avoidance does not have a significant effect on company value with a significance level of 0.587. Corporate governance proxied by audit quality is able to weaken the relationship between tax avoidance and company value with a significance level of 0.001. Conclusion: In mining companies, tax avoidance is often carried out even though the audit quality is good in this study actually weakens the value of the company that is in the tax avoidance carried out.]]>
<![CDATA[REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY ]]>
<![CDATA[sari, petty aprilia]]>;
<![CDATA[Hidayat, Imam]]>;
<![CDATA[Goenawan, Yohanes August]]>
<![CDATA[ COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v9i2.14902
<![CDATA[The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors]]>
<![CDATA[Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables ]]>
<![CDATA[Atika Purnamasari]]>;
<![CDATA[Popong Suryani]]>;
<![CDATA[Yohanes August Goenawan]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i1.201
<![CDATA[Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have much effect on changes in the amount of tax payments to the State. Novelty: Analyzing the same variables but focusing on MSMEs in a region. Research Method: Using a quantitative method with a survey approach. Primary data was obtained through questionnaires distributed to MSMEs in the study area. Findings/Results: That tax socialization and taxpayer attitudes have a significant effect on taxpayer awareness. Conclusion: These findings provide important implications for tax authorities in designing strategies for socialization and increasing tax compliance in the MSME sector.]]>
<![CDATA[Effect of Profitability and Solvency on Stock Prices With Dividend Policy as An Intervening Variable ]]>
<![CDATA[Subandriyo]]>;
<![CDATA[august goenawan, yohanes]]>
<![CDATA[ APTISI Transactions on Management (ATM) Vol 7 No 2 (2023): ATM (APTISI Transactions on Management: May) ]]>
Publisher : <![CDATA[Pandawan ]]>
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DOI: 10.33050/atm.v7i2.1894
<![CDATA[Research has the goal of being known and significantly analyzed whether stock prices gain influence from profitability and solvency through dividend policies by using several research variables to be analyzed, namely profitability and solvency ratios as free variables, stock prices as bound variables and the varied role of mediation using dividend policies. In this study the stick price used is the annual stock closing price, profitability is represented by ROA, solvency is represented by DER, and dividend policy is represented by DPR. The sample used as many as sixteen companies that always follow the LQ45 election. Analyze the data obtained using Structural Equation Modelling Partial Least Square with the help of Smart PLS 3.2.9 analysis tool. The study found that stock prices did not have a significant influence on profitability, DER and dividend policies. While on the dividend policy is considered unsuccessful to mediate the relationship of ROA and DER to the stock price.]]>
