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All Journal CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Indo-Fintech Intellectuals: Journal of Economics and Business
Lu'lu'ul Jannah
Universitas Negeri Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Febrilia Retno Sekar Jati; Syahida Norviana; Lu'lu'ul Jannah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1437

Abstract

This study aims to examine the effect of corporate governance on tax avoidance. The low tax ratio in Indonesia is factor caused the practice of tax avoidance. Population.in.this study is all healthcare sector companies listed. on the IDX 2018–2022 period. The sample selection results using the purposive sampling method. The data analysis technique using multiple linear regression tests with SPSS 26. The results in this study show that family ownership has a negative significant effect on tax avoidance. Managerial ownership and board of directors has a positive significant effect on tax avoidance. Independent board of commissioners has a negative but not significant effect on tax avoidance. Audit committee and audit quality has a positive but not significant effect on tax avoidance. This study has the implication that family ownership can reduce tax avoidance, because companies with family ownership will maintain the company reputation in the future.
PENINGKATAN CREATIVITY ENTREPRENEURSHIP MELALUI PROGRAM WIRAUSAHA MERDEKA (WMK) DI INDONESIA: STUDI LITERATUR Lu'lu'ul Jannah; Willa Putri Malinda Buchori; Syahida Norviana; Septi ningdyah Arianisari
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 8 No. 2 (2025)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v8i2.21360

Abstract

Penelitian ini bertujuan untuk meneliti penelitian-penelitian mengenai topik Progam Wirausaha Merdeka (WMK) di Indonesia kaitannya dengan peningkatan creativity entrepreneurship. Penelitian ini memiliki data 51 artikel yang dianalisis. Keyword yang digunakan adalah “Program Wirausaha Merdeka”. Artikel yang dianalisis adalah artikel yang sudah dipublikasikan tahun 2020-2024. Peningkatan creativity entrepreneurship dapat dilihat dari hasil Program Wirausaha Merdeka (WMK). Banyak produk-produk yang dihasilkan dari kolaborasi kegiatan ini. Kegiatan ini bermanfaat bagi mahasiswa maupun perguruan tinggi dan pemerintah karena wirausaha pemula dapat tercipta.
Co-Authors Febrilia Retno Sekar Jati Septi ningdyah Arianisari Syahida Norviana Willa Putri Malinda Buchori