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All Journal Jurnal Ilmiah ESAI
Lihan Rini Puspo Wijaya
Program Studi Akuntansi, Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah ESAI

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Kelebihan Investasi Forex Online Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 10 No 2 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i2.794

Abstract

The newest investment area of most people in Indonesia is forex. Forex works based on currencies. Meanwhile, currencies are important to most people around the world, whether they realize it or not, because currencies need to be exchanged in order to conduct foreign trade and business (Investopedia, 2016). Despite some advantages provided through online forex trading, there are a few investors who invest and trade forex. To discuss, at least, there are ten advantages in online forex trading. Keywords: investment, trading forex online, buy, sell
Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Rizky Oktaviana; Lihan Rini Puspo Wijaya; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2542

Abstract

The purpose of this study is to find out the factors influencing Tax Avoidance such as Capital Intensity, Firm Size, Leverage, Return On Assets (ROA), and Sales Growth. The population of this study includes all manufacturing companies in various sectors listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique with predetermined criteria, there are 50 companies as samples during 2017-2019. All of data required are obtained from IDX website. Multiple regression analysis is run with tax avoidance as the dependent variable, while capital intensity, firm size, leverage, return on assets (ROA), and sales growth as independent variables. The results of the test show that return on assets (ROA) had an effect on tax avoidance, while capital intensity, firm size, leverage, and sales growth had no effect on tax avoidance.
Co-Authors Dian Nirmala Dewi Rizky Oktaviana