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All Journal Jurnal Abdimas Bina Bangsa Journal of Management and Administration Provision
Hasanah, Aini Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Influence of Profitability, Leverage, Company Size, and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry Rois, Dimas Ilham Nur; Astungkara, Agni; Kurniati, Sari; Hasanah, Aini Nur
Journal of Management and Administration Provision Vol. 4 No. 2 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i2.360

Abstract

This research aims to analyze the influence of profitability, leverage, and asset intensity on tax avoidance. This research includes quantitative research using secondary data obtained from company annual reports. The population of this research is companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. A total of 103 samples were selected using the purposive sampling method and analyzed using multiple linear regression. The research results show that profitability, leverage, and company size affect tax avoidance, while fixed asset intensity does not affect tax avoidance. The limitations of this research are still limited to the goods industry and consumption sectors.
PENGOLAHAN LIMBAH TERNAK DAN PERTANIAN UNTUK MEMBERIKAN NILAI TAMBAH MENUJU KETAHANAN PANGAN Dewi, Riana Rachmawati; Dughita, Putri Awaliya; Rois, Dimas Ilham Nur; Ariani, Siska; Hasanah, Aini Nur
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1342

Abstract

The majority of residents in Suruh Village, Karanganyar Regency work as farm laborers, farmers, breeders and traders. Farmers are starting to have difficulties due to the lack of supply of chemical fertilizers. It turns out that climate change is increasingly extreme, one of the triggering factors is the high levels of substances that are still present in livestock waste, so efforts need to be made to process them. Farmers who do not understand the process of making organic fertilizer, fermented hay and cow candy hope that someone will help to deal with this long-standing problem. Mounting livestock waste and unprocessed dry straw have the potential to become problems in the future. The Uniba Surakarta PKM team with the 2024 PKM grant is trying to help provide solutions to existing problems with training and practice in making organic fertilizer, fermented straw and cow candy. It is hoped that after this activity is completed, the community around the village will be able to process cattle, goat and straw waste so that it has more nutritional value as well as cow candy to increase the strength of the cow's activities. Group members who have been trained will be given bacterial material so they can practice it at home and start applying the results to their plants and livestock, cattle and goat
Co-Authors Astungkara, Agni Dewi, Riana Rachmawati Dughita, Putri Awaliya Kurniati, Sari Rois, Dimas Ilham Nur Siska Ariani, Siska