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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Innovative and Creativity Journal of Audit and Tax Synergy
farida khairani
Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2020 cici wulandari; farida khairani; zufrizal zufrizal; masut masut
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.04 KB) | DOI: 10.30743/akutansi.v9i1.5701

Abstract

The purpose of this study is to test and analyze the effect of profitability on corporate income tax, to test and analyze the effect of capital intensity on corporate income tax, to test and analyze the effect of liquidity on corporate income tax, to test and analyze the effect of operating costs on corporate income tax. , to test and analyze the effect of profitability, capital intensity, liquidity and operating costs on corporate income tax in Food and Beverage Companies Listed on the IDX. The population in this study were all Food and Beverage Companies listed on the BEI as many as 24 companies and samples from research on Food and Beverage Companies were 8 companies with 6 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, multiple linear regression analysis, partial test, and determinant test. The results showed that profitability positive and significant effect on Corporate Income Tax, Capital Intensity negative and significant effect on Corporate Income Tax, Liquidity negative and significant effect on Corporate Income Tax, Operational Costs partially had a positive and significant effect on Corporate Income Tax. Corporate Income Tax, and that profitability, capital intensity, liquidity and operating costs have a significant effect on Corporate Income Tax in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period.
Pengaruh Disiplin Keselamatan Kesehatan Kerja Terhadadp Produktivitas Kerja Karyawan Di PT. Perkebunan Milano Marbau Desi Rosita; Syafrizal Syafrizal; Farida Khairani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5751

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Disiplin dan Keselamatan Kesehatan Kerja Terhadap Produktivitas Kerja Karyawan Di PT.Perkebunan Milano Marbau. Populasi dalam penelitian ini adalah seluruh karyawan PT.Perkebunan Milano Marbau yang berjumlah 196 diperkecil melalui rumus Slovin dengan jumlah 66 orang responden dijadikan sampel . Sumber data penelitian ini menggunakan data primer, yaitu analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa Disiplin berpengaruh positif dan signifikan terhadap Produktivitas Kerja Karyawan , Keselamatan Kesehatan Kerja berpengaruh positif dan signifikan terhadap Produktivitas Kerja. Secara simultan variabel Disiplin, Keselamatan Kesehatan Kerja berpengaruh positif dan signifikan terhadap Produktivitas Kerja di PT.Perkebunan Milano Marbau.
Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak Shofwan Andri; Nada Fadhila Sidabutar; Farida Khairani
Journal of Audit and Tax Synergy Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n3.288

Abstract

This study aims to examine the impact of good corporate gove$rnance on the financial performance of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Return on Assets (ROA) is used as the dependent variable in this study, while the Independent Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership are the independent variables. A total of 75 observations over three years were conducted by the 25 companies that served as the study sample. The te$chnique used was multiple line$ar regression analysis. The results of the study show that partially and simultaneously, the four Good Corporate Governance variables have a positive and significant effect on ROA. This finding indicates that the implementation of good corporate governance practices contributes directly to improving financial performance. This study is expected to be a reference for company management, investors, and regulators in optimizing the implementation of GCG principles in a sustainable manner.
Co-Authors cici wulandari Desi Rosita masut masut Nada Fadhila Sidabutar Shofwan Andri Syafrizal . Zufrizal Zufrizal