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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal PKM Manajemen Bisnis
Ariesta, Priscilla Gareen
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pertumbuhan Penjualan, Leverage, dan Kompetensi Komisaris Independent terhadap penghindaran pajak Ariesta, Priscilla Gareen; Purwaningsih, Eny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2665

Abstract

Because of the advancement of the globalization era and the international trade economy, domestic taxpayers frequently invest some of their capital abroad. This study aims to examine and determine the effect of sales growth, debt levels, and the competence of independent commissioners on tax evasion, both partially and simultaneously, in property and real estate companies listed on the Indonesia Stock Exchange in the 2016–2020 period. Research uses the causal type to determine the relationship between cause and effect for two or more variables. There are 12 companies for 5 years that meet the research sample criteria, so the sample used is 36 financial statements. Partially, this research has found a positive effect of the sales growth variable on tax evasion; the leverage variable has a negative effect on tax evasion; and the independent commissioner's competence variable has no effect on tax evasion. However, simultaneously, the variables of sales growth, debt levels, and independent commissioners have an influence on tax evasion.
Implementasi Pencatatan Transaksi Keuangan dalam Pengelolaan Budidaya Kerang Hijau (Sea Farming) pada Koperasi ISM Karya Sinar Bahari, Desa Tanggul Jaya, Kelurahan Banten, Kecamatan Kasemen, Kota Serang, Provinsi Banten Pratama, Ginanjar Dwi; Ariesta, Priscilla Gareen; Simanjuntak, Mei Sunday; Prayudharikanto, Didiet Hardi; Zulfitra, Zulfitra; Sewaka, Sewaka
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.1051

Abstract

This community service is entitled Implementation of Financial Transaction Recording in the Management of Green Mussel Cultivation (Sea Farming) at the ISM Karya Sinar Bahari Cooperative, Tanggul Jaya Village, Banten Sub-district, Kasemen District, Serang City, Banten Province. The method used in this study is the survey method and direct delivery of materials as well as simulations and discussions on the implementation of financial transaction recording. The conclusion of this community service is that assistance will be provided in the implementation of neat and easy financial transaction recording when checking financial data for a certain period.
Co-Authors Eny Purwaningsih, Eny Pratama, Ginanjar Dwi Prayudharikanto, Didiet Hardi Sewaka, Sewaka Simanjuntak, Mei Sunday zulfitra, Zulfitra