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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi International Journal of Business Economics (IJBE) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) SOSEK: Jurnal Sosial dan Ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Balance : Jurnal Akuntansi dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Journal of International Conference Proceedings
Saragih, Fitriani
Universitas Muhammadiyah Sumatera Utara
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Journal : International Journal Of Economics Social And Technology

 1 
Determinant factors of tax avoidance In Manufacturing Companies on the Indonesian Stock Exchange Fitriani Saragih
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.71

Abstract

This study aims to determine the determinants of the occurrence of tax avoidance which includes several factors. The factors studied include corporate social responsibility, executive risk preference, and capital intensity in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The population includes all food and beverage companies listed on the IDX with a population of 26 companies with a sample of 8 companies for 6 years of observation. The analytical technique used in this research is Multiple Linear Regression analysis. The results show that Corporate Social Responsibility partially has no effect on Tax Avoidance, Executive Risk Preference partially affects Tax Avoidance, Capital Intensity partially has no effect on Tax Avoidance, and Simultaneously shows that Corporate Social Responsibility, Executive Risk Preference, and Capital Intensity have an effect Significantly on Tax Avoidance in Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange
Macro-Economic Determinants Sharia Share Prices Rahmat Daim Harahap; Fitriani Saragih; Sugianto Sugianto; Iskandar Muda
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.129

Abstract

The capital market is an indicator of a country's economic progress in supporting the economy of the country concerned. The purpose of this study is to analyze the macroeconomic determinants of Islamic stock prices. The research method uses a quantitative approach to secondary data in time series with the Vector Error Correction Model (VECM) and uses the help of the eviews 9 programs. This study uses monthly data from 2017 to 2021. The results of this study indicate that in the long term the variables of GDP and INFLATION hurts ISSI, while the JUB and KURS variables have a positive and significant effect on ISSI. In the short term, the variables of GDP, INFLATION, JUB, and EXCHANGE have no effect on ISSI
Co-Authors Amara, Tasya Anriza Witi Nasution Artika Dewi Dahrani . Dahrani, Dahrani Daulay, Safitri Srijayanti Edisah Putra Nainggolan Eka Nurmala Sari Elizar Sinambela Hafsah Hafsah Iskandar Muda Isnaini Harahap Jufrizen Liza, Vira Novira M. Shabri Abd. Majid Maya Sari Novien Rialdy Nurlaila Pandapotan Ritonga Pandapotan Ritonga Pandapotan Ritonga, Pandapotan Perangin Angin, Darmayana Rahmat Daim Harahap Retno Widia Ningsih Saparuddin Siregar Saripuddin Hsb, Jasman Shafira Sri Ningsih Sudirman Suparmin Sugianto Sugianto Syahputri, Lia Tuti Anggraini Wahyu Syarvina Zulia Hanum