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All Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Hendry Saladin
Universitas PGRI Palembang, Indonesia
Economics, Econometrics & Finance

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Analysis Of the Effect of Liquidity and Profitability on Tax Aggressiveness in Plantation Subsector Companies Listed on The Indonesia Stock Exchange Denti Sukma Sastranegara; Hendry Saladin; Ninin Non Ayu Salmah
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 2 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/k4z6v384

Abstract

This research addresses the critical issue of how liquidity and profitability influence tax aggressiveness within companies. The primary objective is to test the hypothesis that both liquidity and profitability significantly affect tax strategies in plantation subsector companies listed on the Indonesia Stock Exchange. Utilizing purposive sampling, the study selected 12 companies that consistently published financial reports from 2018 to 2022. For data analysis, the study employed various techniques, including classical assumption tests, multiple regression analysis, coefficient of determination analysis, correlation coefficient analysis, and hypothesis testing. The findings reveal that liquidity, with a significance value of 0.010, and profitability, with a significance value of 0.000, each partially influence tax aggressiveness. The F-test results further confirm that tax aggressiveness is significantly affected by liquidity and profitability together, as indicated by a p-value of 0.000. These outcomes highlight the importance of both liquidity and profitability as determinants of tax aggressiveness in the plantation sector. The implications of this research suggest that companies can leverage their liquidity and profitability positions to optimize their tax strategies effectively. This study contributes valuable insights for policymakers and business leaders looking to understand the financial factors that drive tax behavior in corporate settings.
Analisis Pengetahuan Investasi, Risiko Investasi Dan Modal Minimal Terhadap Minat Investasi Di Pasar Modal (Studi Kasus Mahasiswa Universitas PGRI Palembang) Puja Lestari; Hendry Saladin; O. Oktariansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.131-145

Abstract

This study aims to test the hypothesis of the effect of investment knowledge, investment risk and minimum capital on investment interest in the capital market. The population of this study were all students of PGRI University Palembang. The sampling technique using the Yamane formula so that the sample amounted to 378 respondents. The sampling technique used random sampling method and data collection using a questionnaire. This research uses quantitative methods with the help of SPSS 22 as a measuring tool. The results of this study show that simultaneously the significant value obtained is 0.000, which is smaller than 0.05, so H4 is accepted simultaneously investment knowledge, investment risk and minimum capital have a significant effect on investment interest in the capital market, then partially investment knowledge affects investment interest with a significant value of 0.039 <0.05, so H1 is accepted. Investment risk has a significant effect on investment interest with a significant value of 0.000 <0.05, so H2 is accepted. And minimum capital also partially affects investment interest with a significant value of 0.000 <0.05, so H3 is also accepted.
Analisis Kinerja Keuangan Pada PT Indo Tambang Raya Megah TBK Yang Terdaftar di Bursa Efek Indonesia (BEI) Priode 2018-2022 Delva Handayani; Hendry Saladin; E. Erdiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.2.2024.146-163

Abstract

Study this aim for know level performance finance at PT Indo Tambangraya Majestic Tbk winch is listed on the Indonesia stock exchange for the 2018-2022 period. Methid used in study this is method descriptive with approach qualitative. Population study this is report finance at PT Indo Tambangraya majestic Tbk which is listed on the Indonesia stock exchange. Technique taking sample is report position finance and report profit make a loss on 2018-2022. Technique data analysis on study this that is with method count ratio finance use tool measuring ratio liquidity (Current Ratio and Cash Ratio), ratio solvency (DAR and DER), ratio activity (TATO), and ratio profitability (ROI and ROE). Based on results calculation of research avarages ratio finance at PT Indo Tambangraya Majestic Tbk on 2018-2022, ratio liquidity showing level performance finance current ratio by 239% with standard the industry is 200% meaningful company in circumstance good and cash ratio by 141% whit standart the industry is 50% meaning company in circumstance good. Ratio solvancy showing that DAR value is 28% with standard the industry is 35% meaning company in circumstances good and DER is 39% whit standard the industry is 90% meaning company this in circumstances good. Ratio activity showing that TATO value is 128% with standard the industry is 2 times or 200% meaning company this considered not enough good. Ratio profitability showing that ROI value of 20% with standard the industry is 30% meaning company thus in circumstances not enough well, ROE is 29% with standard the industry is 40% meaning company in circumstances not enough good.
Co-Authors Delva Handayani Denti Sukma Sastranegara E. Erdiansyah Ninin Non Ayu Salmah O. Oktariansyah Puja Lestari