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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

Pengaruh Literasi Keuangan, Penggunaan Shopee Paylater dan Life Style terhadap Perilaku Konsumtif  Mahasiswa: Putri, Adellia Lailatul; Priantilianingtiasari, Ruly
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.3740

Abstract

This research was conducted with the aim of knowing the effect of financial literacy, the use of shopee paylater and also life style on the consumptive behavior of students of the Faculty of Economics and Islamic Business, Sayyid Ali Rahmatullah State Islamic University Tulungagung. The type of approach used is quantitative, with an associative type of research. The research population is students of the Faculty of Economics and Islamic Business with a total of 5,358, while the sample used is 372. This study uses purposive sampling technique. The data used is primary data and the data collection technique uses a questionnaire. The variables used are independent variables in the form of financial literacy, the use of shopee paylater and also life style, while the dependent variable is consumptive behavior. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that financial literacy has a significant influence on student consumptive behavior, the use of shopee paylater has a significant influence on student consumptive behavior, and life style has a significant effect on student consumptive behavior. Keywords: financial literacy, the use of shopee paylater, life style, comsumptive behavior
Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Tahun 2017-2022 Anastasya, Elda Permata; Priantilianingtiasari, Ruly
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.4639

Abstract

The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this research is secondary data. Data analysis using panel data analysis with Eviews. The results showed that 1) sales growth affects tax avoidance. 2) Capital intensity has no effect on tax avoidance. 3) Inventory intensity has no effect on tax avoidance. 4) Sales growth, capital intensity and inventory intensity simultaneously affect tax avoidance Keywords: Tax Avoidance, Sales Growth, Capital Intensity, Inventory Intensity