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All Journal Asian Journal of Applied Business and Management (AJABM) Journal of Research and Publication Innovation
Ngatimin
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Analysis of Raw Material Usage Based on Forecast System Andy Febrianto; Ngatimin
Asian Journal of Applied Business and Management Vol. 2 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i1.3547

Abstract

The aim of this research is to prove that a raw material forecasting system is capable of predicting future demand for raw materials based on historical data and external factors such as market trends, seasons, economic conditions, and so on. By predicting the demand for raw materials, companies can make better production planning and avoid raw material shortages that can affect the production and quality of the final product. The research was conducted at PT. Muara Juara Kreasi Indonesia. Data analysis used descriptive qualitative. The results showed that the procedure for using raw materials at PT. Muara Juara Kreasi Indonesia was quite well done. Raw material inventory storage, raw material requests, raw material recording is quite good and easy to find when needed. Furthermore, by using a raw material forecasting system, the effectiveness of using raw materials at PT. Muara Juara Kreasi Indonesia is quite good, but the instability of sales due to the pandemic makes predictions still less accurate.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024) Anindya Azzahra; Ngatimin
Journal of Research and Publication Innovation Vol 4 No 1 (2026): JANUARY
Publisher : Journal of Research and Publication Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study to analyze the effect of profitability and leverage on tax aggressiveness in Consumer Non-Cyclials companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Tax aggressiveness is measured by the Effective Tax Rate (ETR), while profitability is measured by Return On Equity (ROE) and leverage is measured by Debt to Asset (DAR). This research is quantitative and used annual financial reports as secondary data. The purposive sampling method was used to obtain 131 companies with a sampel of 46 observations. For data analysis, Eviews 12 was used to perform panel data regression analysis. The Random Effect Model (REM) based on the Lagrange Multiplier (LM) test was selected as the best model. The result of the study partially show that profitability has a significant negative effect on tax aggressiveness. Meanwhile, leverage has no effect on Tax Aggressiveness. Simultaneously, profitability and leverage have a significant effect on tax aggressiveness. The result, of this study are expected to be used as evaluation material for tax authorities in supervising corporate tax payers with high profitability levels.
Co-Authors Andy Febrianto Anindya Azzahra