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All Journal Journal of Accounting Auditing and Business JAMER
Monika Kussetya Ciptani
President University
Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability, Capital Intensity, Company Size, Institutional Ownership, and Corporate Social Responsibility on Corporate Tax Avoidance Monika Kussetya Ciptani; Happy Rizka Valentina Situmorang
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.48932

Abstract

Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national economy that it receives comparatively little oversight, resulting in unethical behavior such as tax dodging. The discussion of tax avoidance is interesting because many mining companies still do tax avoidance, which will impact the interest of the government's development. Purposive sampling was used to determine the sample size, yielding 55 samples. Data were evaluated using multiple linear regression analysis with specific criteria, and up to 11 companies were found to fit the criteria. This study's results indicate that profitability positively affects tax avoidance, while capital intensity, company size, institutional ownership, and corporate social responsibility do not. 
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MAHASISWA DI CIKARANG Monika Kussetya Ciptani; Asni Anggraeni
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.102

Abstract

The economic development and the increase of student opportunity to work while studying college, leads to the importance of financial management. Many colleges student study and also have a work to increase their personal income and pay their tuition fee. Considering the circumstances, they should know about how to manage the personal income. Problem arise when students cannot manage their personal income because of their lack of financial literacy and their way of life (lifestyle). This study aims to examine the relationship between financial literacy and lifestyle towards student’s financial management at President University, Pelita Bangsa University, Cikarang Branch Open University, STAI HAS Cikarang, STEBI Global Mulia and LP3I Cikarang. This research is a descriptive quantitative research with data collection techniques using questionnaire, using sample of 150 students at President University, Pelita Bangsa University, Cikarang Branch Open University, STAI HAS Cikarang, STEBI Global Mulia and LP3I Cikarang. The data analysis technique uses the classical assumption test, multiple linear regression analysis, F test and T test. The results of this study is that financial literacy has a significant effect on students’financial management in Cikarang, while Lifestyle also has a significant effect on student financial management in Cikarang.
Co-Authors Asni Anggraeni Happy Rizka Valentina Situmorang