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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Infestasi
Yanis Ulul Az'mi
Universitas Wijaya Kusuma Surabaya
Economics, Econometrics & Finance

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Pengaruh Struktur Kepemilikan Terhadap Penghindaran Pajak dengan CSR sebagai Variabel Mediasi Intan Ramadhani; Yanis Ulul Az'mi
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.24193

Abstract

Tax avoidance is a legal method for minimizing company taxes by exploiting loopholes in the tax system. Ownership structure plays an important role in a company's tax avoidance decisions, because the level of ownership can give rise to differences in attitudes in a company's decision-making, including decisions regarding tax avoidance activities. This research aims to analyze the mediating effect of corporate social responsibility ownership structure on tax avoidance. This research sample includes manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used in this research was purposive sampling, so the sample used amounted to 249 data. Path analysis is used as an analysis method. This research shows that ownership structure encourages corporate social responsibility practices in companies. The research results show that corporate social responsibility can mediate the influence of ownership structure on tax avoidance. The research provides main implications regarding the important role of social responsibility for companies to minimize the potential for tax avoidance.
The Influence of Credit Risk and Liquidity Risk on Profitability of State-Owned Bank (BUMN) Retno Febriyastuti Widyawati; Ermatry Hariani; Yanis Ulul Az'Mi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.108-114

Abstract

Bank has an important role. As a financial institution that functions to collect and distribute of funds to the public, banking financial institutions are very vulnerable to risk in carrying out its activities. Therefore, this research aims to examine the influence of credit risk and liquidity of BUMN Bank in 2017:Q1Q4 to 2020:Q1Q4. This research used quantitative data with multiplier linear regression method. The unit of analysis studied consisted of three state owns banks in Indonesia: BRI, Bank Mandiri, and BNI. Periode 2017:Q1Q4 to 2020:Q1Q4. The data is taken form financial reports issued by the Financial Services Authority. The results show that credit risk (NPL) has a negative and insignificant effect on the profitability of state owned banks (ROA) in 2017:Q1Q4 to 2020:Q1Q4. Credit risk (NPL) and liquidity risk (LDR) simultaneously affect the profitability of state owned banks (ROA) in 2017:Q1Q4 to 2020:Q1Q4.
Co-Authors Ermatry Hariani Intan Ramadhani Retno Febriyastuti Widyawati