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Rananda Septanta
Universitas Pamulang, Jakarta
Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Beban Pajak Dan Resiko Bisnis Terhadap Struktur Modal Rananda Septanta; Yunus Nurhasan; Chaeru Yahru Ramdani; Muhammad Eko Ariwibowo
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2418

Abstract

This tax research uses financial report data in companies listed on the Indonesian stock exchange. With the problem that there is not optimal tax revenue in Indonesia. This study examines whether there is influence from the influence of the tax burden so that efforts are needed to improve it to increase state revenue from the tax sector along with the existing variables, namely the variable tax burden, business risk on capital structure. This provides empirical evidence of the effect of tax burden and business risk both partially and simultaneously on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is a quantitative study using a purposive sampling technique based on predetermined criteria. The data analysis technique used is descriptive statistics, classic assumption test, and hypothesis testing. The results of research conducted based on the t test show that the tax burden has no effect on the capital structure, while business risk has an effect on the capital structure. The results of research conducted based on the f test, simultaneously tax burden and business risk affect the capital structure.
PENGARUH GOOD COORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA Yunus Nurhasan; Rijal Arslan; Rananda Septanta; Muhammad Eko Ari Wibowo
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.2767

Abstract

This study aims to determine the effect of good corporate governance, company size and tax evasion on earnings management during the 2018 – 2022 period, which obtained 30 data in this study. The type of data used is secondary data, in the form of the company's annual report. Data analysis used descriptive statistics, classical assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis test. The results of this study indicate that the results of the study show that the data meet the classical assumptions such as normal distribution data, no multicollinearity, no heteroscedasticity and no autocorrelation. From the results of the hypothesis that partially good corporate governance and tax avoidance have no effect on earnings management and company size has a significant influence on earnings management.
Co-Authors Arslan, Rijal Chaeru Yahru Ramdani Muhammad Eko Ari Wibowo Muhammad Eko Ariwibowo Yunus Yunus