Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Media Mahardhika Paradoks : Jurnal Ilmu Ekonomi Advances in Taxation Research
Mellisyah, Mellisyah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Ismail, mira; Arman, Andi; Mellisyah, Mellisyah; Muhaimin, Muhaimin; Muttiarni, Muttiarni; Salam, Salam
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.899

Abstract

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance
Tax Policies and Economic Growth: A Comparative Review Mellisyah, Mellisyah
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.412

Abstract

Purpose: This study examines the impact of various tax policies on economic growth through a comparative analysis of different taxation models, including progressive, regressive, and corporate tax structures. It aims to identify best practices in tax policy design that balance revenue generation, investment stimulation, and economic equity while addressing emerging challenges such as digital taxation and environmental tax policies. Research Design and Methodology: The study employs a systematic literature review (SLR) methodology, synthesizing existing empirical and theoretical research from peer-reviewed journals, policy reports, and economic analyses. The review focuses on comparative assessments of taxation policies across developed and developing economies, evaluating their role in fostering fiscal stability and economic expansion. Findings and Discussion: The findings indicate that progressive tax structures contribute to income redistribution but may discourage investment if tax rates are excessively high. In contrast, regressive tax policies ensure stable revenue flows but disproportionately impact low-income groups. Corporate taxation influences foreign direct investment (FDI) and business competitiveness, requiring a balanced approach between fostering economic activity and ensuring adequate government revenue. The study also highlights gaps in digital taxation and environmental tax implementation, emphasizing the need for global cooperation and regulatory alignment to enhance tax efficiency. Implications: The study provides strategic recommendations for policymakers to develop adaptive, data-driven tax policies that promote sustainable economic growth. It underscores the importance of fiscal transparency, digital tax administration, and well-structured tax incentives to enhance compliance and prevent tax evasion. Future research should focus on empirical analyses of taxation's long-term effects on economic development and the role of digital transformation in tax governance.
Pengaruh Struktur Modal, Kebijakan Dividen, Dan Profitabilitas Terhadap Nilai Perusahaan: (Studi Kasus Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Sapna, Atika; Said, Saida; Mellisyah, Mellisyah
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1284

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Fokus penelitian diarahkan untuk mengetahui bagaimana ketiga variabel independen tersebut dapat memengaruhi persepsi investor dan nilai pasar perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Sampel dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 12 perusahaan sebagai sampel. Data yang digunakan berupa data sekunder dari laporan keuangan tahunan perusahaan. Analisis data dilakukan melalui analisis statistik deskriptif, uji asumsi klasik, dan regresi linear berganda menggunakan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa ketiga variabel independen, yaitu struktur modal, kebijakan dividen, dan profitabilitas, memiliki pengaruh positif terhadap nilai perusahaan. Temuan ini memperkuat bahwa keputusan keuangan internal perusahaan perbankan berperan penting dalam meningkatkan nilai perusahaan di pasar modal. Penelitian ini memberikan implikasi manajerial bahwa perusahaan perbankan perlu mengelola struktur modal secara optimal, menetapkan kebijakan dividen yang stabil, serta meningkatkan profitabilitas untuk menarik minat investor dan memperkuat nilai perusahaan.
Co-Authors Arman, Andi Ismail, mira Muhaimin Muhaimin Muttiarni, Muttiarni Said, Saida Salam, Salam Sapna, Atika