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Arifin Arifin
Universitas Pelita Harapan
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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THE INFLUENCE OF LIQUIDITY, EARNING MANAGEMENT AND COMPANY SIZE TOWARD TAX AGGRESSIVENESS Arifin Arifin; Yenni Yenni; Jimmy Jimmy
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Corporate tax aggressiveness is an act of engineering taxable income that is designed through good tax planning using methods that are classified as: legal by committing tax avoidance or illegally by committing tax avoidance. In accounting, tax is one of the cost components that can reduce company profits. The amount of tax that must be paid to the state treasury depends on the amount of profit the company earns in one year. This study focuses on identifying the effect of liquidity, earnings management, and company size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables involved in this study are liquidity, earnings management, and firm size, which are tested for their effect on the dependent variable, namely tax aggressiveness. Quantitative research methods are applied by analyzing the collected secondary data. The population consisted of manufacturing companies listed on the IDX, where 178 companies were selected through a purposive sampling approach. A total of 34 samples were obtained interim, from 2017 to 2021. Using the SPSS 26 program, it was revealed that liquidity has a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. Earnings management and company size have no significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. Liquidity, earnings management and company size simultaneously have a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange.
Penyuluhan dan Pelatihan Manajemen Keuangan Bagi Pelaku Usaha UMKM di Desa Binjai Bakung Pantai Labu: Pengabdian Emelia Rahmadany Putri Gami; Mutawaqil Bilah Tumanggor; Lusiah Lusiah; Arifin Arifin; Dewi Rafiah Pakpahan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5500

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan strategis dalam perekonomian daerah, namun masih menghadapi kendala, terutama dalam pengelolaan keuangan. Pelaku UMKM di Desa Binjai Bakung, Kecamatan Pantai Labu, Kabupaten Deli Serdang, umumnya belum mampu melakukan pencatatan dan penyusunan laporan keuangan sederhana serta memisahkan keuangan usaha dan pribadi, sehingga berpotensi menghambat keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan manajemen keuangan melalui penyuluhan dan pelatihan yang berfokus pada perencanaan dan pengelolaan modal, pendistribusian keuntungan, serta pencatatan arus kas. Metode pelaksanaan meliputi tahap persiapan, pelaksanaan, dan evaluasi dengan pendekatan partisipatif berupa ceramah, diskusi, dan praktik penyusunan laporan keuangan sederhana. Kegiatan tatap muka ini diikuti 15 pelaku UMKM dan menunjukkan peningkatan pemahaman peserta tentang pentingnya manajemen keuangan, kemampuan mencatat transaksi, serta menyusun laporan keuangan sederhana, disertai respons positif dan partisipasi aktif.
Co-Authors Dewi Rafiah Pakpahan Emelia Rahmadany Putri Gami Jimmy Jimmy Lusiah Lusiah Mutawaqil Bilah Tumanggor Yenni Yenni