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Herlina Theodensia D. Doke
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE INFLUENCE OF REGIONAL TAX REVENUE ON REGIONAL ORIGINAL INCOME WITH GOOD CORPORATE GIVERNANCE AS A MODERATING VARIABLE Herlina Theodensia D. Doke; Paul Usnmany; Johny Aninam; Rieneke Ryke Kalalo; Eljawati Eljawati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14316

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses the five studies above as the main springs for building a new water source center which researchers will design with new variations or what is usually called an element of novelty in each study. The data used in this research is secondary data that researchers obtained from the Central Bureau of Statistics to see the tax revenue of each province in the last 10 years which is published every year on the official website of the Central Bureau of Statistics. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show Regional Tax Revenue can have a positive relationship and a significant influence on Regional Original Income. This can be caused because the P-Values value is positive and is below the 0.05 significance level, namely 0.019. Based on these results, it can be concluded that the more tax revenue a region receives can increase its Original Regional Income. What is different from the five studies above, in the next row of the third table of this study shows that the Good Corporate Governance variable can strengthen the influence of the Regional Tax Revenue variable on Regional Original Income. This is because the P-Values value is positive and is below the 0.05 significance level, namely 0.000. Thus the first and second hypotheses in this research can be accepted. Keywords: Regional Tax Revenue, Regional Original Income, Good Corporate Givernance.
THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE WITH TAX SANCTIONS AS A MODERATING VARIABLE Herlina Theodensia D. Doke; Riza Reni Yenti; Margarethy Rohanie Mbado; Yudith F. Lerrick; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14338

Abstract

ABSTRACT This research is quantitative research with an exploratory approach, namely an approach that uses a number of previous studies, especially the five studies above, as the most basic reference for building the agrumentation construct that the researcher will build. The data that researchers use in this article is secondary data that researchers obtained from the Indonesian Stock Exchange. The data used in this research was analyzed using the smart PLS 4.0 analysis tool. The result int this article show. the two hypotheses that the researcher argued in the research methodology section, namely the Tax Avoidance variable, can have a positive relationship direction and a significant influence on the Company Value variable and the Tax Sanction variable can moderate the influence of the Tax Avoidance variable on Company Value due to value. each P-Values in the two rows of the table above shows the direction of a positive relationship and a significant influence which is smaller than the 0.05 significance level, namely 0.001 on the influence of the Tax Aviodance variable on Company Value and 0.000 in the next row, namely the Tax Sanction variable can moderate the influence of the variable. Tax Aviodance on Company Value. This can be caused because Tax Avoidance can minimize expenses which makes the company's financial condition stable. Apart from that, tax sanctions are not too strict and can make companies bolder in avoiding taxes.. Thus the first and second hypotheses in this research can be accepted.
Co-Authors Eljawati Eljawati Johny Aninam Margarethy Rohanie Mbado Melinda Melinda Paul Usnmany Rieneke Ryke Kalalo Riza Reni Yenti Yudith F. Lerrick