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All Journal JAE (Jurnal Akuntansi dan Ekonomi) "Indonesian Journal of Devotion and Empowerment (IJDE) "
Pramono Sari, Maylia
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Economics, Econometrics & Finance Other

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THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE Hadid Prastyo, Fatah; Pramono Sari, Maylia; Ekaviana, Dessy
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i3.23467

Abstract

The purpose of this study was to analyze the effect of profitability, company size, and capital intensity on tax aggressiveness with independent commissioners as a moderation variable. The population in this study is the consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Samples were taken using non-probability techniques with purposive sampling method and obtained as many as 219 units of analysis. The results of this study is a positive effect but not significant profitability of tax aggressiveness. While the size of the company has a positive and significant effect on tax aggressiveness. Then capital intensity has a negative and significant effect on tax aggressiveness. Independent commissioners are not able to weaken the effect of profitability on tax aggressiveness, but independent commissioners are able to weaken the effect of company size and capital intensity on tax aggressiveness.
Sustainability Analysis At KnK Koffee Resources Wahyudin, Agus; Pramono Sari, Maylia; Maftukhah, Ida
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/qx39qb57

Abstract

MSMEs become one of the backbones of the national economy have enormous economic potential. Semarang City has 17,564 MSMEs (95%) and in the last five years, the turnover of MSMEs assisted by the Central Java Provincial Government has increased by Rp. 30.45 trillion. However, that does not mean that MSMEs do not encounter obstacles. This obstacle is exacerbated by the conditions of the Corona Virus Disease 2019 (Covid-19) Pandemic, the majority of business people experiencing a decline in turnover. The MSMEs affected by the pandemic are approximately 1,538 MSMEs, as many as 50% of MSMEs are food processing, and the remaining 50% are mixed MSMEs. It is necessary to assist the Community Service Team of the State University of Semarang (PPM Unnes) with the target audience of MSMEs in the City of Semarang, namely Strengthening Knk Koffee Resources Partners. This home-based coffee processing industry is a café stockist from 60 coffee shops (75% supplier) in Semarang, with an average turnover of 100 million per month. This activity is in line with the Regional Medium-Term Development Plan (RPJMD) of Semarang City for 2016-2021. The community/locality development (CD/LD) model used includes community services, empowering, and relations, with the stages of collecting facts, problem formulation, program planning, action and communication, and evaluation. This activity is expected to improve the quality of partners/MSMEs by increasing the competitiveness, production, turnover and welfare of partners. Government support, research institutions and banks with motivating forces, credit, upkeep gear, and quality standard help will increment efficiency and quality whereas expanding smallholder coffee costs.
Co-Authors Agus Wahyudin Ekaviana, Dessy Hadid Prastyo, Fatah Ida Maftukhah