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All Journal Global Financial Accounting Journal INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Yuliani, Nova
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Economics, Econometrics & Finance Education Social Sciences Other

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The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9846

Abstract

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.
Kartu Positif Negatif Sebagai Alternatif Pemahaman Konsep Operasi Hitung Bilangan Bulat Pada Siswa Kelas V SD Negeri 18 Klawasi Kota Sorong Trisnawati, Nika Fetria; Yuliani, Nova; Levina, Anna; Sundari; Musa'ad, Faida; Anwar, Zakiyah
INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Publisher : Kilau Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60041/integratif.v2i2.142

Abstract

Community service aims to increase understanding of the concept of integer arithmetic operations, considering the importance of understanding and mastery of this material because it is the basic material for the next material. The research method of community service is learning using concrete examples such as positive (+) and negative (-) cards and borrowing. This community service activity took place over three meetings, starting on May 21, 25, and 27, 2024 with a total of 26 class V participants. Based on the results of observations during the activity, several positive things were obtained, namely: 1). The enthusiasm for learning that is very visible from students because of the fun learning process, 2). Courage that will foster students' self-confidence when coming forward to answer a question, and 3). Changes in the mindset of students who still think that mathematics is a difficult, stressful, and boring subject. This community service activity also has a very significant impact on changes in the increase in the value obtained by students in solving a problem.
Co-Authors Anwar, Zakiyah Faida Musa’ad Levina, Anna Serly, Serly Sundari Trisnawati, Nika Fetria