Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Jurnal Equity JURNAL AKUNTANSI Equity
Al-Hazmi, Raldin Alif
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 3 Documents
Search

 1 
APAKAH KEPEMILIKAN INSTITUSIONAL MEMILIKI PERAN MODERASI DALAM HUBUNGAN PENGHINDARAN PAJAK DAN RISIKO PERUSAHAAN? Al-Hazmi, Raldin Alif; Firmansyah, Amrie
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1205

Abstract

The practice of minimizing corporate tax payments may provide financial benefits to companies, but it also carries risks. As a result, taxation becomes a critical factor influencing corporate risk. This research explores how tax avoidance affects corporate risk, focusing on transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The study incorporates institutional ownership as a moderating factor. Data were gathered from financial reports and stock prices available on platforms such as the Indonesia Stock Exchange website (www.idx.co.id), companies' official websites, and www.finance.yahoo.com. Using purposive sampling, a total of 39 observations were analyzed. Multiple linear regression analysis on panel data indicates that tax avoidance does not significantly affect corporate risk. Furthermore, institutional ownership mitigates the positive effect of tax avoidance on corporate risk. This study contributes to the literature for financial statement users and investors and serves as a resource for investors and potential investors in conducting analyses for making investment decisions in the Indonesian capital market.
Effectiveness and Contribution of Local Taxes to Cirebon Regional Revenue Al-Hazmi, Raldin Alif
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.7661

Abstract

One of the cities that has a lot of potential for local revenue (PAD) is Cirebon City. Various events, such as concerts, dramas, entertainment, and national and international exhibitions, are organized in Cirebon City. The entertainment tax target for Cirebon City has increased as a result of the enactment of Law No. 1 Year 2022 on Financial Relations between the Central Government and Local Government. Descriptive quantitative approach methodology was used in this study.  PAD of Cirebon City in 2017-2022, projection of entertainment tax revenue, and realization of entertainment tax are the statistical data used in this study. According to the study findings, the entertainment tax of Cirebon City has an effectiveness rate of 72.87% from 2017 to 2022 despite having less stringent requirements and a very low contribution rate of 1.42%. In order to help the Cirebon City Government to maximize the potential of its area to generate tax revenue in accordance with the predetermined objectives, this study intends to provide knowledge related to the analysis of the effectiveness and contribution of entertainment tax.   Keywords: Contribution, Effectiveness, Entertainment Tax, Local Tax, Local Revenue.
Effectiveness and Contribution of Local Taxes to Cirebon Regional Revenue Al-Hazmi, Raldin Alif
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.7661

Abstract

One of the cities that has a lot of potential for local revenue (PAD) is Cirebon City. Various events, such as concerts, dramas, entertainment, and national and international exhibitions, are organized in Cirebon City. The entertainment tax target for Cirebon City has increased as a result of the enactment of Law No. 1 Year 2022 on Financial Relations between the Central Government and Local Government. Descriptive quantitative approach methodology was used in this study.  PAD of Cirebon City in 2017-2022, projection of entertainment tax revenue, and realization of entertainment tax are the statistical data used in this study. According to the study findings, the entertainment tax of Cirebon City has an effectiveness rate of 72.87% from 2017 to 2022 despite having less stringent requirements and a very low contribution rate of 1.42%. In order to help the Cirebon City Government to maximize the potential of its area to generate tax revenue in accordance with the predetermined objectives, this study intends to provide knowledge related to the analysis of the effectiveness and contribution of entertainment tax.   Keywords: Contribution, Effectiveness, Entertainment Tax, Local Tax, Local Revenue.
Co-Authors Amrie Firmansyah