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The Influence Of Capital Intensity, Inventory Intensity, Size, Profitability, And Tax Avoidance On Tax Revenue In Banking Companies Listed On The Indonesia Stock Exchange Ermadiani Ermadiani; Mukhlis Mukhlis; Abukosim Abukosim; Rina Tjandrakirana DP
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

This study aims to examine the effect of Tax Avoidance, Capital Intensity, ROA Net Income, Inventory Intensity, and Size on Tax Revenue. The population in this study are financial sector banking companies listed on the Indonesia Stock Exchange. The research sample was taken using a purposive sampling technique. The method of data collection is done through a literature study. The data used in this research is secondary data in the form of quantitative descriptive data. Quantitative data were obtained from the annual financial reports of financial sector banking companies obtained from the IDX for the 2016-2020 period. The analysis technique used is the classical assumption test, Chow test, Hausman test, and LM test. The results of the study show that ROA Net Income has a positive and significant effect on tax revenues.
Analysis of Determinants of MSMEs Performance in the Culinary Sector in Palembang City Rina Tjandrakirana DP; Ubaidillah Ubaidillah; Ermadiani Ermadiani; Sri Maryati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

this study aims to analyze how the influence of the management control system, business strategy and information technology on the performance of Micro Small Medium Enteprise in the culinary sector in the city of Palembang. The population in this study were the culinary sector MSMEs in the city of Palembang, totaling 3,006 units. The sampling technique used a simple random sample (simple random sampling). while the determination of the sample used the slovin technique, and a sample of 97 MSMEs was obtained. The dependent variable in this study is company performance while the independent variables consist of three variables, namely Management Control Systems (MCS), Business Strategy, and Information Technology. The analysis technique used is the descriptive statistical test, validity test, reliability test, classical assumption test, multiple linear regression, and hypothesis testing