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All Journal Jurnal Ilmiah Manajemen Kesatuan ENDLESS : International Journal of Future Studies
Ira Phajar Lestari
Universitas Gunadarma, Indonesia
Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Liquidity, Solvency, Profitability, and Operational Costs on Corporate Income Tax in Various Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Sri Sapto Darmawati; Rosa Rosi Ana Aprogita; Ira Phajar Lestari; Bertilia Lina Kusrina; Sudaryono
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 6 No. 2 (2023): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v6i2.182

Abstract

Taxes are a source of state revenue for long-term development financing activities and regulates economic growth. One of the biggest sources of tax revenue is income tax. This study aims to examine and analyze the effect of liquidity, solvency, profitability and operating costs on corporate income tax. This study uses secondary data in the form of annual reports of various industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used were 6 companies obtained through purposive sampling method. The results showed that partially liquidity, solvency and operational costs have an effect on corporate income tax while profitability has no effect on corporate income tax. The results of the study simultaneously show that liquidity, solvency, profitability and operational costs have an effect on corporate income tax.
The Impact of AI Personalization on User Satisfaction and Usage Intention in B2B Agricultural E-Platforms Lana Sularto; Sri Hermawati; Rina Sugiarti; Dewi A. R.; Ira Phajar Lestari; Herik Sugeru
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4211

Abstract

The rapid growth of agribusiness e-commerce platforms has highlighted the importance of user satisfaction and continued use for their success. This study aimed to evaluate user satisfaction and usage intention, focusing on key factors influencing user behavior. A quantitative approach was employed, collecting data from 200 respondents using a 5-point Likert scale questionnaire. The analysis used multiple linear regression to assess the impact of content, accuracy, format, ease of use, and timeliness on satisfaction, and partial least squares structural equation modeling to examine relationships involving artificial intelligence personalization, content quality, system quality, usability, satisfaction, and usage intention. The findings showed that content, accuracy, and timeliness strongly drive satisfaction, while ease of use and format revealed interface challenges. Artificial intelligence personalization, content quality, and system quality significantly influenced satisfaction and usage intention, but usability had no direct effect on usage intention. satisfaction mediated the effects of artificial intelligence personalization and system quality on usage intention. This study concludes that improving interface design and enhancing personalized, reliable systems can boost user satisfaction and retention, offering valuable insights for agribusiness e-commerce platforms to optimize user experience and support sustainable growth.
Co-Authors Bertilia Lina Kusrina Dewi A. R. Herik Sugeru Lana Sularto Rina Sugiarti Rosa Rosi Ana Aprogita Sri Hermawati Sri Sapto Darmawati Sudaryono