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Dharmawan, Jovita
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Library & Information Science

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Pertumbuhan Aset Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2023) Dharmawan, Jovita; Rizki, Tabah
Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i2.13680

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai seberapa besar pengaruh profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan aset terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI periode 2016 – 2023. Metode penelitian menggunakan data sekunder berupa laporan keuangan perusahaan yang diperoleh di www.idx.co.id. Metode pengambilan sampel menggunakan metode purposive sampling, dan diperoleh sampel sebanyak 8 perusahaan dengan total 64 sampel. Pengolahan data menggunakan regresi linear berganda dengan menggunakan aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial variabel profitabilitas, ukuran perusahaan, dan pertumbuhan aset berpengaruh negatif terhadap tax avoidance, sedangkan variabel leverage berpengaruh positif terhadap tax avoidance. Sementara secara simultan variabel profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan aset berpengaruh terhadap tax avoidance. Peningkatan laba, ukuran dan aset perusahaan diharapkan membuat manajemen perusahaan dapat bertindak lebih sadar dalam memaksimalkan laba dengan tindakan yang benar tanpa melanggar peraturan perpajakan.
The Influence of Country of Origin, Perceived Product Quality And Social Media Marketing on Consumers Purchase Decision at E-Marketplace Lazada With Purchase Interest as Intervening Dharmawan, Jovita; Sanjaya, Ridwan
SISFORMA Vol 11, No 2: November 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/sisforma.v11i2.11508

Abstract

The aim of this research is to analyze the influence of country of origin, social media marketing, product quality perceptions, Consumer interest in visiting Lazada influences consumer decisions to make purchases at Lazada with consumer purchase interest as an intervening variable. The object of this research is consumers' decisions to make purchases at Lazada. The population in this research is all Lazada consumers. The sampling method is purposive sampling taken using Google Form. The total number of respondents in this research was 173 Lazada consumer respondents. The analysis used in the research is structural equation modeling. The results of this research are that country of origin, social media marketing and perceived product quality have a positive and significant effect on consumer interest in visiting Lazada. Social media marketing, perceived product quality, consumer interest in visiting Lazada have a positive influence on consumer decisions to make purchases at Lazada. Country of origin does not have a significant effect on consumers' decisions to make purchases at Lazada. Consumer interest in visiting Lazada intervenes in the influence of country of origin, social media marketing and perceptions of product quality on consumer decisions to purchase at Lazada.
Co-Authors Ridwan Sanjaya Rizki, Tabah