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All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Nusa Akuntansi New Economy
Eka Oktapiani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Vika Iin Susanti; Eka Oktapiani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.425

Abstract

This research was conducted with the aim of testing and analyzing the influence of company growth, leverage and company size on tax avoidance. This research uses a quantitative approach method and secondary data originating from food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. Sampling was used using a purposive sampling technique from 10 companies that had met the criteria and observations for 5 years, using multiple regression, testing the data using EViews software version 12. The results of the study stated that sales growth and leverage had no effect on tax avoidance, while company size had an effect on tax avoidance.
PENGARUH KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK Sintia Dewi Kartikasari; Eka Oktapiani
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.359

Abstract

This study aims to determine the effect of political connections, institutional ownership, and independent commissioners on tax aggressiveness. This type of research is quantitative research. The population in this study were energy companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample of this study used purposive sampling technique by meeting certain criteria in accordance with the research objectives. The number of companies that became research samples was 14 companies. Data processing using Eviews 13 with the help of Microsoft Excel by analyzing descriptive statistics, model selection test, classical assumption test, coefficient of determination, panel data regression analysis, F statistical test and t statistical test. The results showed that simultaneously political connections, institutional ownership, and independent commissioners had an effect on tax aggressiveness. Partially independent commissioners have an effect on tax aggressiveness. Meanwhile, political connections and institutional ownership have no effect on tax aggressiveness.
Peran Ekonomi Pendidikan Dalam Mendorong Kewirausahaan Di Kalangan Pelajar Rima Septia Maulani; Eka Oktapiani; Neni Rosmiati
New Economy Vol. 1 No. 2 (2025)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/rqw7j127

Abstract

Abstract is in English covering the central issues of the study, the objectives, the methods/approaches and the results of the study. Abstract consists of one paragraph, not to exceed 200 words. (Times New Roman – 11 – single space – italic). Economics education plays a crucial role in shaping students' entrepreneurial mindsets, skills, and character. This article discusses how the application of economic concepts in education can foster entrepreneurial interest and skills among students. This research utilizes a literature review method from various relevant sources on the relationship between education, economics, and entrepreneurship. The analysis shows that integrating entrepreneurship materials into the curriculum, business soft skills training, and school ecosystem support can foster student creativity, innovation, and independence. An understanding of economic values and resource management is also crucial for creating business opportunities from an early age. Thus, economics education serves not only as a medium for imparting knowledge but also as a means of empowering students to contribute to economic development through entrepreneurship
Co-Authors Neni Rosmiati Rima Septia Maulani Sintia Dewi Kartikasari Vika Iin Susanti