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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Proceeding of World Conference
Ibnu Fajarudin
Departement Of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surabaya
Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology

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The Effect Of Good Corporate Governance On Tax Avoidance In Manufacturing Companies (Idx Empirical Study) Period 2017 –2021 Primas Syahroul Asprila Afandi; Ibnu Fajarudin
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

The purpose of this study is to identify and analyze the influence of company characteristics or Good Corporate Governance which is proxied to be institutional ownership, the percentage of independent commissioners, the number of commissioners, the role of audit committees, audit quality, and fiscal loss compensation on tax avoidance in manufacturing sector companies. industries listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative methods. The population in this study consists of industrial sector manufacturing companies listed on the IDX for the 2017-2021 period. The sampling method used in this study was purposive sampling of 17 companies. The data collection method uses the documentation method and uses secondary data in the form of company annual reports with samples obtained through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This study was analyzed using multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that institutional ownership, the number of commissioners, fiscal loss compensation has no significant effect on tax evasion, and the percentage of commissioners has no significant effect on tax evasion, while the audit committee, audit quality has a significant effect on tax evasion in industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
The Influence of Perceptions, Motivation, Interests, and Knowledge of Students about Tax on Career Choices in Taxation: (Empirical Studies on Accounting Students Class of 2019 and 2020, Narotama University, Surabaya) Adinda Oktavia; Ibnu Fajarudin
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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The purpose of this study was to determine the effect of student perceptions, student career motivation, student job market consideration motivation, student interest, and student knowledge about taxes on career choices in taxation. This research was conducted at Narotama University in Surabaya, especially the Accounting study program in the choice of a career in the field of taxation. The sample in this study used a purposive sampling technique including accounting students in 2019 and 2020 with a total population of 110 students with a sampling technique using the slovin formula. The research instrument used a questionnaire which was then tested with the help of the SPSS version 26 application. From the test, it was found that the student perception variable partially has no effect on career choices in the field of taxation. The variable of student career motivation partially has a significant effect on career choices in the field of taxation. Variable motivation in consideration of the student labor market partially has no effect on career choices in the field of taxation. The student interest variable partially has a significant effect on career choices in the field of taxation. The variable of student knowledge about taxes partially has a significant effect on career choices in the field of taxation. Simultaneously student perceptions, student career motivation, student job market consideration motivation, student interests, and student knowledge about taxes influence career choices in the field of taxation.
Analysis of the Contribution of Land and Building Tax to the Development of Namara Village, Aru Tengah Sub-District, Aru Islands District, 2022 Aprilia Kamsy; Ibnu Fajarudin
Journal of World Conference (JWC) Vol. 5 No. 3 (2023): May 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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This study aims to answer questions regarding the contribution of Land and Building Tax to the development of Namara Village, Procedures for collecting Land and Building Tax, Distribution of balances and Allocation of Land and Building Tax Collection Results. This research is located in Namara Village, Aru Tengah District, Aru Islands Regency, Maluku. This research is a type of qualitative research that is descriptive in nature. The research data includes primary data, namely data obtained directly from the results of interviews with informants and secondary in the form of data or information in the form of evidence, records or historical archival reports regarding the details of the 2022 land and building tax revenue. The results of the study show that the contribution of land and building tax in 2022 has increased well, this is evidenced by the many developments carried out by the village government and the very high level of compliance by the village community in paying taxes.
The Influence of Internal and External Quality Audit on The Sustainability of Surabaya Merchant Marine Polytechnic Ibnu Fajarudin; Merdita Guesti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 4 (2023): July 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i4.2304

Abstract

Purpose: The era of globalization and free markets forces universities to organize themselves by introducing internal quality assurance to guarantee the quality of education and services. In addition to internal quality assurance, universities as labor producers also require quality assurance from certification bodies outside the university. Several previous studies examined the influence of internal and external quality audits on work productivity and employee performance. In this study, the effect was seen to be different from before, namely knowing the effect of internal and external quality audits on the sustainability of the Surabaya Merchant Marine Polytechnic. The purpose of this study was to determine whether internal and external quality audits affect the sustainability of the Surabaya Merchant Marine Polytechnic. Design/methodology/approach: This study uses quantitative research with a population and the sample is a work unit at the Surabaya Merchant Marine Polytechnic which is involved with internal and external quality audits. The data collection method in this study was to use questionnaires using multiple linear regression analysis. Tests in this study used SPSS statistics version 26. Findings: The conclusion of this study is that there is a significant influence between internal and external quality audits on the sustainability of the Surabaya Merchant Marine Polytechnic either partially or simultaneously. The variable that has the dominant influence on this study is the internal quality audit. Paper type: Research Paper.
Co-Authors Adinda Oktavia Aprilia Kamsy Merdita Guesti Primas Syahroul Asprila Afandi