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Lim, Setiadi Alim
Dosen Program Studi D3 Akuntansi Politeknik Ubaya, Surabaya.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Rasio Keuangan Terhadap Aktivitas Tax Avoidance Lim, Setiadi Alim
BIP's JURNAL BISNIS PERSPEKTIF Vol. 17 No. 2 (2025): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v17i2.764

Abstract

Taxes are deducted from net income and are classified as costs for the company. There is a tendency for companies to reduce the amount of tax paid to maximize the amount of profit. Efforts to reduce the amount of tax paid, some violate tax provisions and regulations (tax evasion), and some do not violate tax provisions and regulations (tax avoidance). Tax avoidance is one of the important issues that is widely studied. This study examines tax avoidance and is intended to obtain evidence of whether there is an effect of financial ratios on tax avoidance. There are five financial ratios used in this study, namely return on assets, leverage, company size, property, plant and equipment, and cash flow from operations which are used as independent variables. While the dependent variable is tax avoidance. The research conducted is classified as quantitative research and is intended to test the developed hypothesis. The population of the study is all companies on the Indonesia Stock Exchange (IDX) engaged in the pharmaceutical business. Sampling using the non-probability purposive sampling method and 10 sample companies were obtained. The data used are company financial report data from 2013-2023. Data analysis using multiple linear regression. The results of the study indicate that simultaneously (F test) all independent variables have an effect on the dependent variable. However, when a partial analysis (t test) is carried out, of the five independent variables used, only one independent variable has an effect on the dependent variable. The financial ratios that have an effect on tax avoidance are property, plant and equipment, while the other four financial ratios, namely return on assets, leverage, company size, and cash flow from operations, do not have an effect on tax avoidance. The results of this study differ from several previous studies. Several previous studies showed that the five independent variables partially had an effect on the dependent variable. The difference in the results of this study may be because the companies studied were not heterogeneous in their business fields, only limited to companies with pharmaceutical business fields.
Mengukur Kesehatan Keuangan BUMN Terdaftar Di BEI Pada Saat Pandemi Covid-19 Lim, Setiadi Alim
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2831

Abstract

This study aims to determine the financial health of BUMN (State-Owned Enterprises) listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic (period 2020-2022). To determine the financial health of the company, six multiple discriminant analysis (MDA) models were used, namely: the Altman model, the Fulmer model, the Grover model, the Springate model, the Taffler model, and the Zmijewski model. This study is classified as a descriptive exploratory study. Sampling used the non-probability purposive sampling method. There were ten companies taken as samples. The results of the study show that the use of several models can provide the same analysis results, but can also produce different analysis results. In general, if the financial health of a company is very healthy, then the use of any model will provide the same analysis results. Likewise, if the financial health of a company is not good, then the use of any model will give the same results. The results of the study show that there are five companies whose financial health is indicated to need attention, namely PT Adhi Karya (Persero) Tbk. (ADHI), PT Pembangunan Perumahan (Persero) Tbk. (PTPP), PT Wijaya Karya (Persero) Tbk. (WIKA), PT Waskita Karya (Persero) Tbk. (WSKT), and PT Jasa Marga (Persero) Tbk. (JSMR). In addition, the results of the study also showed that there were two companies whose financial health performance was indicated to be very good in all (six) models used, namely PT Bukit Asam Tbk. (PTBA) and PT Telekomunikasi Indonesia (Persero) Tbk. (TLKM). Keywords: financial health, bankruptcy, state-owned enterprises.
Analisis Pajak Penghasilan Pasal 21 Sebelum dan Sesudah Penerapan Tarif Efektif Rata-Rata Sumali, Catherine; Lim, Setiadi Alim
BIP's JURNAL BISNIS PERSPEKTIF Vol. 16 No. 2 (2024): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v16i2.638

Abstract

Before January 1 2024 Income Tax Article 21 for permanent employees is calculated using the Director General of Taxes Regulation Number PER-16/PJ/2016. Starting January 1 2024 Income Tax Article 21 for permanent employees is calculated using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. This research is intended to examine whether there is a difference in the amount of Income Tax Article 21 which is calculated using Regulation of the Director General of Taxes Number PER-16/PJ/2016 when compared using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. This research is classified as a type of library research using two approaches, namely the statutory approach (statute approach) and the comparative approach (comparative approach). To make it easier to draw conclusions, a simulation was carried out to calculate the amount of Income Tax Article 21 on five permanent employee data using Director General of Taxes Regulation Number PER-16/PJ/2016 and using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. The results of the research show that the Income Tax Article 21 deducted for each tax period in the period January to November using the provisions of the Director General of Taxes Regulation Number PER-16/PJ/2016 is greater in amount when compared to using Government Regulation Number 58 of 2023 and Ministerial Regulations Finance Number 168 of 2023. On the other hand, for the December tax period, the amount of Income Tax Article 21 which is deducted using Regulation of the Director General of Taxes Number PER-16/PJ/2016 is smaller when compared to using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 2023. Overall, for one tax year, there is no difference in the amount of Income Tax Article 21 of permanent employees deducted, whether using the Director General of Taxes Regulation Number PER-16/PJ/2016 or Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 Year 2023.
PERNGARUH SERVICE QUALITY, BRAND IMAGE, WORD OF MOUTH (WOM) DAN LIFESTYLE TERHADAP KEPUTUSAN PEMBELIAN DI KEDAI KOPI Lai, Marianus Yakob Putra; Indrawati, Lilik; Lim, Setiadi Alim
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.31260

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh service quality, brand image, WOM, dan lifestyle terhadap keputusan pembelian konsumen di Kedai Kopi Jokopi Ketabang Surabaya. Metode penelitian yang dilakukan yaitu penelitian kuantitatif. Jumlah sampel pada penelitian 100 responden. Teknik sampling yang digunakan yaitu purposive sampling. Teknik analisis data pada penelitian ini menggunakan uji validitas dimana semua item pernyataan dinyatakan valid. Selain itu juga menggunakan uji reliabilitas, dimana semua variabel dinyatakan reliabel karena memiliki cronbach’s alpha 0,70. Hasil regresi linear berganda Y = 1,768 + 0,099 X1 + 0,189 X2 + 0,442 X3 + 0,363 X4. Hasil uji t service quality diperoleh nilai t hitung sebesar 1,354 < 1,985525 dengan signifikan diperoleh sebesar 0,179 > 0,05 artinya menerima H0 dan menolak H1 yang menyatakan service quality tidak berpengaruh terhadap keputusan pembelian; hasil uji t brand image diperoleh nilai t hitung sebesar 1,392 < 1,98525 dengan signifikan diperoleh sebesar 0,167 > 0,05 artinya menerima H0 dan menolak H2 yang menyatakan brand image tidak berpengaruh terhadap keputusan pembelian; hasil uji t wom diperoleh nilai t hitung sebesar 3,625 > 1,98525 dengan signifikan diperoleh sebesar 0,000 < 0,05 artinya menolak H0 dan menerima H3 yang menyatakan wom berpengaruh signifikan terhadap keputusan pembelian; hasil uji t lifestyle diperoleh nilai t hitung 3,739 > 1,98525 dengan signifikan diperoleh sebesar 0,007 < 0,05 artinya menolak H0 dan menerima H4 yang menyatakan lifestyle berpengaruh signifikan terhadap keputusan pembelian
Debt, Profitability, and Firm Size and Their Effects on Income Smoothing Setiadi Alim Lim
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.927

Abstract

This research is classified as quantitative research to test the hypothesis, and is intended to examine whether there is an influence of the independent variables, namely debt, profitability, and company size on the dependent variable, namely income smoothing practices. The debt variable is proxied by the debt equity ratio, profitability is proxied by return on assets, and company size is proxied by total assets. Meanwhile, income smoothing practices are dummy variables that indicate the presence or absence of income smoothing practices based on the Eckel index. This study took a population of all companies on the Indonesia Stock Exchange (IDX) listed in the infrastructure sector, wired telecommunication service sub-industry, and obtained 21 companies. The sampling method used non-probability purposive sampling and obtained 15 companies as samples. The data used is a type of secondary data, in the form of company financial report data for the period 2015-2024. To test the effect of debt, profitability, and company size on income smoothing practices, logistic regression was used. The results of the logistic regression indicate that debt, profitability, and company size simultaneously do not affect income smoothing practices. Meanwhile, partial testing shows that of the three independent variables used, only one independent variable influences income smoothing practices, while the other two independent variables do not. The independent variable that influences income smoothing practices is company size, and the independent variables that do not influence income smoothing practices are debt and profitability.
PENGARUH MANAJEMEN TERKOOPTASI, RASIO PROFITABILITAS DAN ASET TETAP TERHADAP TAX AVOIDANCE Setiadi Alim Lim
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2026): JAP, Vol. 26, No. 02, Agustus 2025 - Januari 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18712

Abstract

Abstract Tax evasion and tax avoidance are common phenomena that occur when taxpayers fulfill their tax obligations to the government, essentially attempting to minimize the amount of tax paid. The difference is that tax evasion is declared illegal, while tax avoidance is categorized as legal. Recently, the term "co-opted directors" has emerged, which refers to directors appointed while the CEO (Chief Executive Officer) is still in office. These co-opted directors' independence in carrying out their control and oversight duties over the CEO is questionable, despite their formal designation as independent directors. This study examines the influence of co-opted directors, co-opted commissioners, profitability, and property, plant, and equipment on tax avoidance. This research is categorized as quantitative and aims to test the developed hypotheses. The population of the study is all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The sampling method used for sampling is non-probability purposive sampling. The sample obtained is 10 companies. The research data is secondary data taken from the company's financial statements for the period 2013-2024 (12 years). Multiple linear regression was used to analyze the data. The results of the study indicate that simultaneously (F test) all independent variables, namely co-opted directors, co-opted commissioners, profitability, and property, plant, and equipment, have an effect on the dependent variable of tax avoidance. When a partial analysis was conducted (t test), only the variables of profitability and property, plant, and equipment had an effect on the tax avoidance variable, while the variables of co-opted directors and co-opted commissioners had no effect on the tax avoidance variable. The results of this study support several other research findings, but also contradict the results of other studies.
Co-Authors Catherine Sumali Febriyanti, Galuh Artika Lai, Marianus Yakob Putra Lilik Indrawati, Lilik Sumali, Catherine