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All Journal Jurnal Kajian Ekonomi JURNAL PENDIDIKAN TAMBUSAI JURNAL PUNDI Jurnal Pembangunan Nagari Journal of Innovation in Educational and Cultural Research INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Asian Journal of Science, Technology, Engineering, and Art IIJSE JENTERA: Jurnal Kajian Sastra
Gina Havieza Elmizan
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Agresivitas Pajak terhadap Nilai Perusahaan dengan Ukuran Perusahaan Variabel Kontrol pada Sektor Consumer Goods yang Terdaftar di BEI Tahun 2021-2024 Amri, Salma Usnaini; Elmizan, Gina Havieza
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10297

Abstract

Tax aggressiveness and firm value have received attention in various studies, yet studies specifically discussing the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies during the post-COVID-19 pandemic period remain limited. This study aims to analyze the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with an explanatory research design. The research sample consisted of 76 observational data points from consumer goods sector companies selected using purposive sampling based on specific criteria. The data were obtained through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of SPSS. The results show that tax aggressiveness has a positive and significant effect on firm value, with a calculated t-value of 7.102 and a significance level of 0.000 < 0.05. The regression coefficient of 0.643 indicates that an increase in tax aggressiveness is followed by an increase in firm value. Meanwhile, company size does not have a significant effect on firm value, with a significance value of 0.374 > 0.05. The Adjusted R Square value of 0.394 indicates that tax aggressiveness and company size are able to explain 39.4% of the variation in firm value. These findings contribute to the development of signalling theory and agency theory in explaining the relationship between tax aggressiveness and firm value. The conclusion of this study affirms the importance of corporate tax management strategies in increasing firm value, accompanied by effective tax supervision. The implications of this study include a theoretical contribution to enriching the tax accounting literature and practical implications for companies, investors, and the government in making decisions related to corporate tax policy.
Deiksis Waktu dan Waktu Referensial dalam Sastra Lisan Minangkabau Sheiful Yazan; Arwemi Arwemi; Gina Havieza Elmizan
JENTERA: Jurnal Kajian Sastra Vol 11, No 2 (2022): Jentera: Jurnal Kajian Sastra
Publisher : Badan Pengembangan dan Pembinaan Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/jentera.v11i2.5204

Abstract

Minangkabau oral literature is a folk literature that tells the story of the past, when people were not familiar with the clock as a means of telling time or modern time concepts such as hours, minutes, and seconds were not used by the community. This article describes how the Minangkabau people of the past explained the deixis of time and referential time. It also explains about the concept of time or time reference and the indication of time throughout the day, duration, time reference used, and the concepts of past, present, and future time. Katopusako utterances, petatah-petitih, and oral literature, such as Tambo Minangkabau, and kaba, especially the classic one, are used as data sources. Ferdinand de Saussure's semiotic theory was used in analysis to find signified data and the meaning of the signifier of the time deixis. The research findings show that time deixis gives an indication of time, time duration,and time reference. All time deixis of Minangkabau and referential time refer to the surrounding natural conditions and human routine activities, as the Minangkabau philosophy says,“alam takambang (nature) becomes the teacher”. AbstrakSastra lisan Minangkabau adalah karya sastra rakyat yang menceritakan kisah masa lampau ketika masyarakat belum mengenal jam sebagai alat penunjuk waktu, atau konsep waktu modern seperti jam, menit, dan detik belum digunakan. Artikel ini memaparkan bagaimana masyarakat Minangkabau masa lalu menuturkan deiksis waktu dan waktu referensial, menjabarkan konsep waktu atau rujukan waktu, serta menjelaskan indikasi waktu sepanjang hari, durasi, acuan waktu yang digunakan, dan konsep waktu masa lalu, sekarang, dan masa depan.Sumber data adalah tuturan kato pusako, petatah-petitih, dan sastra lisan, seperti Tambo Minangkabau, dan kaba, khususnya kaba klasik Minangkabau. Analisis data menggunakan teori semiotik Ferdinand de Saussure untuk menemukan data petanda (signified) dan menemukan makna penanda (signifier) dari deiksis waktu. Temuan penelitian menunjukkan bahwa deiksis waktu memberikan indikasi waktu, durasi waktu, acuan waktu, dan referensi waktu. Semua deiksis waktu dan waktu refensial Minangkabau merujuk kepada kondisi alam sekitar dan kegiatan rutin manusia sebagaimana filosofi Minangkabau mengatakan alam takambang jadi guru.
Co-Authors Alina, Siti Amri, Salma Usnaini Anisa Talim Antoni Antoni Arwemi Arwemi Arwemi Arwemi Devy, Tartila Efendi, Mesty Asyura Efrizal Syofyan Elva Dona Era Sonita Fauzan Misra Halim Halim, Halim Idris Idris Khairani, Nanda Khoiriyah, Dyah Mansur, Yuwarman Martin Kustati Mulyana, Cahya Agung Novera Martilova Nurani, Khadijah Parsaulian , Baginda Perrodin, David D Rahmawati, Vera Raisa, Rizka Ridhah, Habibatur Rika Widianita Salsabila, Salsabila Santi Deswita Sanya, Sanya Sheiful Yazan Sheiful Yazan Siti Asiyah Suhairi Suhairi Sukandar, Ardevi Talim, Anisa Vera Rahmawati Windari, Nala Yanti, Wiwi Yusril Yusril Zahara, Amaliya Zulhelmi, Zulhelmi Zulhemi, Zulhemi ZUWARDI, ZUWARDI