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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Social Science
Goinones, Laoren Agustin
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Chemistry Economics, Econometrics & Finance Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

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PENGARUH KEBIJAKAN DIVIDEN DAN PERENCANAAN PAJAK TERHADAP RETURN SAHAM Goinones, Laoren Agustin; Ridwan, Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.504

Abstract

This study aims to identify the influence of dividend policy and tax planning on stock returns. This research is a type of quantitative research conducted through the analysis of the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2022. The number of samples used in this study is 72 samples from 18 energy companies listed on the Indonesia Stock Exchange through the use of the purposive sampling method and tested with Eviews12. The data used in this study is secondary data in the form of financial statements from each company that has become a research sample. The results of this study show that the Dividend Policy partially affects Stock Return and Tax Planning has no effect on Stock Return. Meanwhile, at the same time, Dividend Policy and Tax Planning have an effect on Stock Returns. The contribution of the research to the variables of Dividend Policy and Tax Planning on Stock Returns is 30%, while the remaining 70% is explained by other variables outside the research model. Keywords: Dividend Policy; tax planning; Return on Stock
The Influence of Operational Expenses, Dividend Policy and Tax Expenses on Stock Returns Goinones, Laoren Agustin
Journal of Social Science Vol. 5 No. 4 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i4.884

Abstract

This study intends to identify the influence of dividends policy operations expenses along with taxes burdens on stock returns. This research is a quantitative type of research carried out through analyzing the financial statements of companies in the Energy sectors listed on the Indonesian Stock Exchange (IDX) throughout the period from 2019 to 2022. The number of samples used in this study is 68 samples from 17 energy companies listed on the Indonesian Stock Exchange throughout the period from 2019 to 2022 through the use of the purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has become a research samples. The variables selected in this study are Operating Expense (X1) as the first independent variables, Dividends Policy (X2) US the second independent variables, along with Taxes Expense (X3) US the third independent variables US well US Return on Shares (Y) US the bound variables. In this hypothesis test, multiple regression analysis and panel data assisted through the EViews 12 software programs were used. The results of this study shows that the best model is the Common Effect Model (CEM). The results of this study shows that Partials Operating Expenses (t-test) have an effect on Stock Returns, Dividends Policy partially (t-test) has no effect on Stock Returns and Tax Expenses partially (t-test) have no effect on Stock Returns. Meanwhile, simultaneously (test F) Operating Expenses, Dividends Policy and Taxes Expenses have an effect on Stock Returns. The contribution of the research to the variables of Operating Expenses, Dividends Policy and Taxes Expenses on Stock Return was 9.6%, while the remaining 90.4% was explained by other variables outside the research model.
Co-Authors Muhammad Ridwan