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All Journal Return : Study of Management, Economic and Bussines
Herman Ruslim
Tarumanagara University, West Jakarta, Indonesia
Economics, Econometrics & Finance

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The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation Marilyn Marilyn; Herman Ruslim
Return : Study of Management, Economic and Bussines Vol. 2 No. 4 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i04.89

Abstract

This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.
Tax Avoidance, Board of Commissioners, And Leverage's Influence on Firm Value With Profitability As Moderation Andre Andre; Herman Ruslim
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i06.112

Abstract

One way to attract investors is to see how a company's performance can be rated well. The purpose of this study is to obtain empirical evidence on the effect of tax avoidance, board of commissioners, and leverage on firm value with profitability being the role of moderating the relationship between the independent variable and the dependent variable. The data used in this study used quantitative data from financial statement data registered on the IDX in 2018 – 2021 with 124 samples used using the purposive sampling method. The hypothesis was tested by regression analysis of panel data. The tests conducted found that tax avoidance and the board of commissioners had a significant effect on firm value, leverage did not affect firm value. The results of the interaction test show that profitability cannot moderate between tax avoidance variables and leverage on firm value, but profitability can moderate the board of commissioners on firm value with result of Adjusted R2 value gets a result of 22.63% , where there are still 77.37% more variables that can affect the dependent variable, including: Firm Value.
The Role of Sustainability Reports in The Disclosure of Risk Management, Capital Adequacy, And Liquidity Risk To Company Value in Indonesian Banking Companies Sheila Sheila; Herman Ruslim
Return : Study of Management, Economic and Bussines Vol. 2 No. 7 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i7.120

Abstract

This study aims to examine the effect of risk management disclosure, capital adequacy, and liquidity risk on company value with sustainability report disclosure as a moderation variable. This research data is taken from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange from 2018-2021. Sample selection  using purposive sampling method with data  of 164, testing this study using regression analysis panel data with random effect model. The results of this study show that risk management disclosure has no effect on company value, capital adequacy has a positive effect on company value, and liquidity risk has no effect on company value. In addition, sustainability reports are not able to strengthen the influence of independent variables on company value. This research is expected to be useful for the Financial Services Authority as evaluation material for improving banking company regulations. In addition, this research is expected to add information for investors to use financial statements and annual reports in decision making.
Co-Authors Andre Andre Marilyn Marilyn Sheila Sheila