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All Journal Jurnal Ilmiah Akuntansi Manajemen Journal of Sustainable Community Service
Berliana, Eliya
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PERAN DUNIA DIGITAL SISTEM INFORMASI MANAJEMEN PEMBELANJAAN ONLINE DAN OFFLINE YANG BEKERJA MELAYANI KONSUMEN Berliana, Eliya; Nurhalizah, Nadila; Wahyuni, Ningsih; Hertati, Lesi; Terttiaavini; Asmawati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 1 No. 2 (2021): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.615 KB) | DOI: 10.55047/jscs.v1i2.407

Abstract

The rapid development of the internet has resulted in profound changes that impact people's lives, enabling them to engage in both offline and online shopping. While traditional offline shopping involves physically visiting stores, online shopping offers the convenience of making purchases remotely. In order to explore the advantages and disadvantages of offline and online shopping, a shopping activity was conducted on Friday, October 14, 2022, on Jalan Pelita, where food was purchased both online and offline. The objective was to identify the benefits and drawbacks of each method. The findings of this study reveal that offline and online shopping have their own distinct advantages and disadvantages, allowing individuals to adapt their choices to their specific needs. Online shopping is advantageous when speed and practicality are desired, especially for repeat purchases. On the other hand, offline shopping is preferred by those who value relaxation, enjoy the ambiance of a physical mall, and appreciate the tactile experience of directly interacting with products and food.
Pengaruih Tax Avoidance dan Tax Planning Terhadap Beban Pajak Perusahaan Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2020-2023 Berliana, Eliya; Syafitri, Lili; Munandar, Aris
Jurnal Ilmiah Akuntansi Manajemen Vol. 8 No. 1 (2025): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v8i1.7145

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Tax avoidance dan Tax planning terhadap beban pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Topik ini relevan karena strategi perpajakan dapat memengaruhi kewajiban pajak dan profitabilitas perusahaan. Penelitian ini memanfaatkan metodologi kuantitatif melalui analisis regresi data panel. Dari populasi sebanyak 30 perusahaan, 27 perusahaan dipilih sebagai sampel dengan mempertimbangkan kriteria yang telah ditentukan. Hasil uji-t mengungkapkan Tax avoidance berdampak pada beban pajak namun tidak signifikan secara statistik (t-statistik 0.621697 < t-tabel 1.660; signifikansi 0.5369 > 0.05), sedangkan Tax planning memperlihatkan dampak yang signifikan (t-statistik 6.593926 > t-tabel 1.660; signifikansi 0.0000 < 0.05), yang mengindikasikan Tax planning yang efektif dapat meringankan beban pajak. Uji F menunjukkan kedua faktor tersebut secara simultan memberikan dampak yang cukup besar atas beban pajak (signifikansi 0,000; R² = 99,73%). Temuan ini dapat menjadi masukan bagi pengembangan peraturan perpajakan yang lebih efisien dan patuh.     ABSTRACT This study aims to analyse the effect of Tax avoidance and Tax planning on tax burden in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. This topic is relevant because tax strategies can affect tax liabilities and corporate profitability. This research utilises quantitative methodology through panel data regression analysis. From a population of 30 companies, 27 companies were selected as samples by considering predetermined criteria. The t-test results reveal that tax avoidance has an impact on tax burden but is not statistically significant (t-statistic 0.621697 < t-table 1.660; significance 0.5369 > 0.05), while tax planning shows a significant impact (t-statistic 6.593926 > t-table 1.660; significance 0.0000 < 0.05), which indicates that effective tax planning can reduce tax burden. The F-test shows that both factors simultaneously have a considerable impact on the tax burden (significance 0.000; R² = 99.73%). This finding can be an input for the development of more efficient and compliant tax regulations.
Co-Authors Aris Munandar Asmawati Lesi Hertati, Lesi Lili Syafitri, Lili Nurhalizah, Nadila Terttiaavini Wahyuni, Ningsih