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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Kompetensi Ilmu Sosial
Fajarudin, Ibnu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence Of Independent Commissioners, Institutional Ownership, and Fiscal Loss Compensation On Tax Avoidance In Health Sector Companies In 2018-2022 Billa, Naela Andira Salsa; Jannah, Roudlotul; Ramadhan, Khrisnanda Putra Wahyu; Fajarudin, Ibnu
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2917

Abstract

Purpose: This study aims to analyze the effect of independent commissioners, institutional ownership, and fiscal loss compensation on tax avoidance in health sector companies in Indonesia during the 2018-2022 period. This research method is quantitative, using secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The sample used was 14 companies using purposive sampling method. The data analysis method used is multiple linear regression analysis method by conducting several tests. The results of this study indicate that independent commissioners, institutional ownership, and fiscal loss compensation have a negative and insignificant effect on tax avoidance. Design/methodology/approach: Quantitative research method using multiple linear regression analysis method. Findings: Independent commissioners significantly do not affect Tax Avoidance in health sector companies in 2018-2022. Institutional ownership significantly does not affect Tax Avoidance in health sector companies in 2018-2022. Fiscal loss compensation significantly does not affect Tax Avoidance in health sector companies in 2018-2022. Paper type: Research Paper
Criminal Tax Law Perspective on General Criminal Law in Indonesia Fajarudin, Ibnu; Arwanto, Bambang; Suyono, Joko; Rahayuana, Niken Arief
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2930

Abstract

Purpose: Taxes are income that is very important for the balance of state income. Currently, tax is the largest contributor to the Indonesian APBN. In tax obligations, taxpayers carry out their rights and obligations using the self-assessment method. Tax avoidance and even tax evasion are very likely to occur. Enforcement of criminal law in the field of taxation (tax enforcement) in order to increase taxpayer compliance. This research aims to look at the perspective of tax criminal law on general criminal law in Indonesia. This research uses a descriptive analytical method by collecting several literacy sources and discussing them in paragraph form. Design/methodology/approach: The self-assessment method allows taxpayers to commit tax violations, tax violators as long as the perpetrator has committed an act or actus reus which is a prohibited act and knows that his actions cause losses to other parties, then it is sufficient for the perpetrator to be subject to criminal sanctions/punishments as stipulated in the provisions of ignoring the element of mens rea, as stipulated in the Tax Criminal Law (UU HPP). Findings: Of the criminal acts contained in the Criminal Code, criminal acts in the field of taxation will always be related to and include the formulation of other criminal acts, whether general or specific. Paper type: Review paper.
Kesejahteraan Warga Jawa Timur Ketika Covid (2021) Dan Setelah Covid (2023) Dilihat Dari Tingkat Pengangguran Zahro, Chusnul Chotimatuz; Rosyid, Amrun; Asa, Cita Sophia; Wati, Emiliya Rahma; Fajarudin, Ibnu
Jurnal Kompetensi Ilmu Sosial Vol. 3 No. 2 (2025): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v3i2.58

Abstract

Penelitian ini bertujuan untuk menganalisis kesejahteraan warga Jawa Timur selama pandemi Covid-19 pada tahun 2021 dan setelah pandemi pada tahun 2023, dengan fokus pada dinamika tingkat pengangguran sebagai indikator kesejahteraan. Pandemi Covid-19 telah menyebabkan dampak signifikan terhadap perekonomian dan ketenagakerjaan di Indonesia, terutama di Jawa Timur, yang merupakan salah satu provinsi dengan populasi terbesar. Selama tahun 2021, banyak sektor, termasuk manufaktur dan pariwisata, mengalami penurunan produktivitas yang signifikan, mengakibatkan peningkatan angka pengangguran. Di sisi lain, pada tahun 2023, meskipun terjadi pemulihan ekonomi dengan pembukaan kembali lapangan kerja, tantangan baru muncul dalam bentuk perubahan pola kerja dan kebutuhan keterampilan digital.Metode penelitian menggunakan pendekatan kuantitatif dengan analisis data sekunder dari Badan Pusat Statistik (BPS) Jawa Timur. Dengan membandingkan Tingkat Pengangguran Terbuka (TPT) pada kedua periode tersebut, hasil menunjukkan bahwa rata-rata TPT menurun dari 5,526% pada tahun 2021 menjadi 4,689% pada tahun 2023. Uji statistik menggunakan paired sample t-test menunjukkan perbedaan signifikan antara kedua tahun tersebut (p-value < 0,05). Temuan ini mengindikasikan bahwa meskipun terdapat perbaikan dalam tingkat pengangguran pascapandemi, dampak jangka panjang pandemi masih terasa.Penelitian ini memberikan kontribusi penting terhadap pemahaman tentang dampak pandemi terhadap kesejahteraan masyarakat di tingkat regional serta rekomendasi kebijakan untuk mendukung stabilitas ekonomi di masa depan.
Quality of Human Resources, Accounting Information Systems, Internal Control, and Accounting Policies as Determinants of Financial Statement Accountability Ardarani, Durita; Sari, Nila; Fajarudin, Ibnu; Wati, Emiliya Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1918

Abstract

Accountability of local government financial statements is an important aspect in realizing transparency and good governance, so that the quality of information presented can be trusted by the public. Increasing this accountability requires qualified human resources, reliable accounting information systems, effective internal controls, and consistent accounting policies. This research aims to analyze the influence of human resource quality, accounting information systems, internal control, and accounting policies on the accountability of regional government financial reports. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo Regency, with an observation period from the first quarter to the third quarter of 2024. The study utilized a quantitative research method incorporating descriptive and associative strategies. Questionnaires were administered to staff responsible for financial report compilation to gather data. Multiple linear regression was employed for data analysis to assess the impact of various factors on financial report accountability. The discoveries revealed that the quality of human resources, accounting information systems, internal control, and accounting policies positively and substantially influence regional government financial report accountability. The evidence points to the fact that enhanced human resource quality, upgraded information systems, efficient internal control measures, and sound accounting policies lead to heightened accountability in regional government financial reporting.
Co-Authors Amrun Rosyid Ardarani, Durita Arwanto, Bambang Asa, Cita Sophia Billa, Naela Andira Salsa Nila Sari Rahayuana, Niken Arief Ramadhan, Khrisnanda Putra Wahyu ROUDLOTUL JANNAH Suyono, Joko Wati, Emiliya Rahma Zahro, Chusnul Chotimatuz