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All Journal Journal of Economic, Public, and Accounting (JEPA) Al-Buhuts (e-journal)
Sulfati, Andi Sulfati
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Economics, Econometrics & Finance Social Sciences

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EFEK LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIF PAJAK MELALUI INTELLECTUAL CAPITAL Sulfati, Andi Sulfati; Sulfahmi , Andi Alfiyyah Suci Sulfahmi; Amin, Asbi
Journal of Economic, Public, and Accounting (JEPA) Vol 6 No 2 (2024): Volume 6 No. 2 April 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v6i2.3575

Abstract

Tax aggressiveness is a practice carried out by taxpayers to aggressively reduce their tax obligations by utilizing loopholes in tax law either legally or not. The purpose of this study was to determine how liquidity and capital intensity affect tax aggressiveness through intellectual capital as a mediating variable. The population taken is companies listed on the LQ45 Index on the IDX. The sample selection method used purposive sampling method so that 45 companies were obtained for 3 years (2020-2022). The results found that liquidity and intellectual capital have no significant effect on aggressive taxation. Capital intensity has a significant effect on tax aggression. Liquidity and capital intensity have a significant effect on intellectual capital. However, liquidity and capital intensity do not have a significant effect on tax aggressiveness through intellectual capital.
Islamic Banking Company Value Through Capital Adequacy, Problematic Financing and Efficiency Amin, Asbi; Sulfati, Andi Sulfati
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5909

Abstract

The purpose of this study is to examine the effect of capital adequacy, non-performing financing and efficiency on the value of companies in Islamic banking listed on the Indonesia Stock Exchange. registered with the Financial Services Authority (OJK). The population used in this study is Indonesian Sharia Commercial Banks (BUS) which are registered with the Financial Services Authority (OJK). The sampling technique in this study is non-probability sampling with purposive sampling technique. The analysis method used in this study is a quantitative data analysis method using the panel data regression method. The analysis was carried out by processing data through the Econometric Views (Eviews) program. The results of this study found that capital adequacy (CAR) had a positive and significant effect on the Company's value, while non-performing financing (NPF) could not have an effect on the Company's value and efficiency (OEOI) could not have an effect on the Company's value.
Co-Authors Amin, Asbi Sulfahmi , Andi Alfiyyah Suci Sulfahmi