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Ngadiman
Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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PERAN KEBIJAKAN FISKAL PEMERINTAH INDONESIA DALAM MENGHADAPI RESESI EKONOMI AKIBAT DAMPAK PANDEMI COVID-19 Angeline Wijayanti; Ngadiman
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This study aimed to the policies of the Indonesian government in facing the economic recession due to Covid-19. This study is a qualitative research using the case study method. This study examines the experience of Indonesian government policies as a country that has faced through economic crises in the past and analyzes whether this fiscal policy can be adopted as a strategy in dealing with an economic recession due to the Covid-19 pandemic. The study uses documentation, observation, literature study and assessment techniques on the analysis of the Indonesian government's fiscal policy in facing an economic recession due to the impact of the Covid-19 pandemic. This study shows that the government plays a role in increasing state expenditure and providing tax incentives to boost the economy out of an economic recession. This study provides a new perspective on the policy analysis of the role of the Indonesian government in dealing with the economic recession due to the Covid-19 pandemic.
CAPITAL INTENSITY, LIQUIDITY, LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PERIODE 2012-2019 Alvina; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Indonesia is a developing country, where one of the largest sources of income for the Indonesian state comes from its tax income. With the existence of government regulations to provide incentives to reduce tax rates on entities, there are still differences of opinion between the government, which causes corporate taxpayers to reduce tax payments illegally or legally. In this study, the method of legal tax reduction. A research was conducted on capital intensity, liquidity, and leverage on tax avoidance with sales growth as a moderating variable in mining sector companies listed on the IDX for the period 2012 - 2019. The research hypothesis is that capital intensity and leverage can have a significant and positive effect on tax avoidance, liquidity has no effect. against tax avoidance, and sales growth weakens the influence of Capital Intensity, Liquidity, and Leverage on Tax Avoidance. The sample selection method was purposive sampling and 8 companies were selected as samples. Techniques for processing data with multiple regression analysis methods with the help of SPSS and Microsoft Office 2013 programs. The results showed that capital intensity, liquidity, and leverage had no significant effect, while sales growth did not affect the relationship between capital intensity, liquidity and leverage on tax avoidance
PERAN TATA KELOLA PERUSAHAAN DALAM PROFITABILITAS, STRUKTUR MODAL, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Indawati; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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This research aims to determine how the effect of profitability, capital structure and tax avoidance on firm value and to find out how the role of corporate governance in moderating the effect of profitability, capital structure and tax avoidance on firm value in manufacturing companies in the non-cyclical consumer goods industry sector listed on the Indonesian Stock Exchange (IDX) for the period 2017 to 2020. The sample was selected using the purposive sampling method and the valid data were 34 companies. Based on the background, previous research and the underlying theory, the hypothesis of this research is that profitability and capital structure have a positive effect on firm value, tax avoidance has a negative effect on firm value, and corporate governance can moderate the effect of profitability, capital structure and tax avoidance on firm value. The data analysis technique is multiple linear regression with moderator regression analysis (MRA). The results of this research show that: (1) Profitability has a positive effect on firm value (2) Capital structure does not have a positive effect on firm value, (3) Tax avoidance does not negatively affect firm value, (4) Corporate Governance does not moderate the influence of profitability, structure capital with equity liability ratio (DER) indicators and tax avoidance on firm value, (5) Good Corporate Governance is proven to moderate the effect of capital structure with asset liability ratio (DAR) indicators on firm value. The implication of this research is the need to increase the role of corporate governance and improve corporate governance mechanisms in Indonesia to increase the value of the company which will provide a good signal for investors.
Co-Authors Alvina Angeline Wijayanti Indawati Yustina Peniyanti Jap