Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Alignment: Journal of Administration and Educational Management Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Business Journal
Siahaan, Trioksa
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Economics and Business Journal

 1 
The Influence of Good Corporate Governance on Tax Aggressiveness in Mining Companies in Indonesia Siahaan, Trioksa; Unjaini , Feri Asandi
Economics and Business Journal (ECBIS) Vol. 2 No. 4 (2024): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v2i4.143

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this research, with secondary data obtained from financial statements and annual reports of companies over a certain period. The results show that GCG, particularly independent board commissioners and the frequency of board meetings, has a negative and significant impact on tax aggressiveness. However, the influence of the audit committee and the nomination and remuneration committee on tax aggressiveness is not significant. These findings underscore the importance of stronger GCG implementation to reduce risks associated with corporate tax policies. This study provides important implications for companies and regulators in enhancing effective corporate governance to reduce tax aggressiveness in the mining sector.
The Effect of Profitability and Capital Structure on Company Value Siahaan, Trioksa; Fu Putra, Arveren
Economics and Business Journal (ECBIS) Vol. 2 No. 5 (2024): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v2i5.145

Abstract

This study examines the effect of profitability and capital structure on firm value. Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), reflects the company's ability to generate profits from its operations. Capital structure, represented by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), indicates the proportion of debt and equity used to finance the company. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression models. The results show that profitability and capital structure both have a positive and significant effect on firm value. Profitability contributes to increasing firm value by attracting investors and enhancing market confidence. Meanwhile, an optimal capital structure, particularly the prudent use of debt, can also increase firm value by lowering the cost of capital. The study suggests that management should focus on improving profitability and maintaining an optimal capital structure to maximize firm value
Co-Authors Arifannisa, Arifannisa Chairunnisa Chairunnisa Fu Putra, Arveren Haryanti, Enny Hegar Harini Lanuharsa, Gerhad MARLIZA OKTAPIANI Marmen, Jerry Norkhakim, Norkhakim Setiadi, Edy Siregar, Mulya Efendi Siregar, Mulya Efendy Terminanto, Ade Ananto Unjaini , Feri Asandi Wutsqah, Urwatul