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All Journal Jurnal Ekonomi
Widya Astuty
Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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ANALYSIS OF FACTORS THAT INFLUENCE THE IMPLEMENTATION OF TAX PLANNING IN SERVICE SERVICE SMEs REGISTERED AT PPJI REPRESENTATIVE BOARD NORTH SUMATERA Suliani Suliani; Widya Astuty; Maya Sari
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Small and medium enterprises (SMEs) are people's businesses that support the economy. At the end of this pandemic period, the government is aggressively supporting MSMEs from capital assistance to reduce tariffs with the hope that in the future, apart from supporting the people's economy, SMEs can also support taxation in Indonesia. Of course, this must be accompanied by socialization of tax knowledge so that SMEs will be able to plan in the future for the progress of their business and good tax planning.This study examines the effect of tax administration, loopholes, tax rates and tax sanctions on the implementation of tax planning for micro, small and medium enterprises (SMEs) in catering services. This study analyzed the primary data of the questionnaire from 63 answers of SMEs respondents who were registered with PPJI, the North Sumatra Representative Council. Testing the research variables using the SmartPls 3.0 application. Tax administration, loopholes, tax rates and tax sanctions have a positive effect on the implementation of tax planning on SMEs. Most of the catering service SMEs registered with the PPJI North Sumatra Representative Council understand about taxation in Indonesia, but there are many other SMEs actors who do not understand taxation or do not get the latest information in the field of taxation. The results of the study are expected to be considered by the tax authorities to formulate future tax policies that can benefit both small and medium enterprises and the government.
THE EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, LIQUIDITY AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH AN INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN BANKING COMPANIES IN THE INDONESIAN STOCK EXCHANGE hardianto hardianto; Eka Nurmala Sari; Widya Astuty
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to examine and analyze the independent board of commissioners in moderating the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance in Banking Companies on the Indonesia Stock Exchange. This research is a causal associative research with a quantitative approach. The research population is banking companies on the Indonesia Stock Exchange in 2017-2021 with a total of 44 companies. Selection of the sample by purposive sampling method with a total sample of 26 companies. The data source comes from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research data is secondary data with data collection techniques with documentation and literature study. The data analysis technique used multiple linear regression analysis with the SPSS version 25 application. The results showed that Intellectual Capital and Firm Size have effect on Financial Performance. Capital Structure has an effect on Financial Performance. Liquidity has no effect on Financial Performance. The independent board of commissioners cannot moderate the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance.
Co-Authors Eka Nurmala Sari hardianto hardianto Maya Sari Suliani Suliani