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All Journal Jurnal Ekonomi Bisnis Dan Industri (EBI) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
Ajitama, Ombih
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX Aprilliana, Diar; Ajitama, Ombih; Rachman, Riza Aulia; Wahono, Puji; Pahala, Indra
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.229

Abstract

This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability 
Financial Report Analysis as a Basis for Assessing Franchise Companies Listed on the Indonesia Stock Exchange: (Case Study of PT. Hero Supermarket Tbk and PT Midi Utama Indonesia Tbk for the 2021-2023 Period) Ajitama, Ombih; Mardiani, Isni; Wahono, Puji; Pahala, Indra
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1498

Abstract

The escalating number of franchise outlets in the current business landscape has triggered fierce rivalry among business owners. An effective way to reach a company's objectives is by evaluating its financial performance. To assess a company's performance, one can compare its ratios with those of similar companies. This research focused on public franchise companies like PT Hero Supermarket Tbk and PT Midi Utama Indonesia Tbk to determine which firm excels in terms of financial performance. Qualitative data, comprising company profiles and financial reports from 2021-2023, was utilized in this study. Secondary data, such as financial reports from 2021-2023 acquired from the Indonesia Stock Exchange (www.idx.co.id), were analyzed. A quantitative analysis was conducted on the balance sheet and income statement of the two companies. Liquidity ratios (Quick Ratio, Current Ratio), solvency ratios (DAR, DER), and profitability ratios (Net Profit Margin, ROA, ROE) were utilized in the analysis. Results indicated that the liquidity ratios of both companies fluctuated due to an increase in liabilities, surpassing current assets. Solvency ratios exhibited fluctuations caused by rising total debt, assets, and equity. Profitability ratios witnessed a decline in net profit due to higher costs of goods sold incurred by the company.  
Analysis of Foreign Ownership on Tax Avoidance Mardiani, Isni; Ajitama, Ombih; Pahala, Indra; Wahono, Puji
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1520

Abstract

Economic globalization has driven the flow of foreign direct investment (FDI) to various developing countries including Indonesia. Increasing foreign ownership in domestic companies has brought positive impacts such as job creation, technology transfer, and increased global competitiveness. However, on the other hand, there are concerns that foreign ownership in companies can also increase tax avoidance practices. Businesses with overseas ownership frequently exploit gaps in tax laws across different countries due to their access to global networks and additional resources. Research on a specific sample revealed that foreign ownership tends to have a detrimental impact on tax evasion. However, there are conflicting studies that suggest a positive or neutral outcome. This indicates that the level of tax evasion within a company is heavily influenced by its internal and external policies, as well as the various market environments it operates in.
Co-Authors Aprilliana, Diar Indra Pahala Mardiani, Isni Rachman, Riza Aulia Wahono, Puji