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All Journal Balance Vocation Accounting Journal Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis
Duni, Duni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, ROA, DER Terhadap Pengungkapan CSR Duni, Duni; Rambe, Hikma Gustiana; Supriyatno, Agus
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.6759

Abstract

Penelitian ini merupakan studi empiris untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan publik, profitabilitas (ROA), dan tingkat leverage (DER) terhadap pengungkapan informasi sosial perusahaan (CSR) pada perusahaan manufaktur yang terdaftar di BEI Tahun 2011-2015. Desain penelitian dirancang untuk mengetahui bagaimana variabel independen berpengaruh terhadap variabel dependen yang diuji dengan mengunakan regresi linier berganda dengan software SPSS. Hasil penelitian menunjukan bahwa variabel kepemilikan manajerial, kepemilikan publik, Profitabilitas (ROA), tingkat levarage (DER) secara simultan berpengaruh terhadap variabel pengungkapan CSR. Sementara secara parsial kepemilikan manajerial, kepemilikan publik dan DER tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility (CSR). sedangkan Profitabilitas (ROA) berpengaruh positif terhadap pengungkapan Corporate Social Responsibility (CSR). Temuan penelitian membuktikan bahwa semakin tinggi perusahaan menghasilkan laba, maka akan semakin banyak perusahaan mengeluarkan biaya CSR
THE EFFECT OF PRUDENCE, FINANCIAL DISTRESS, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE WITH LEVERAGE AS A MODERATION VARIABLE Ranggala, Qadar; Duni, Duni; Rambe, Hikma Agustina; Kurniaaningsih, Ika
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13220

Abstract

The purpose of this study was to determine the effect of prudence, financial distress and institutional ownership on tax avoidance with leverage as a moderating variable in primary consumer goods manufacturing companies (Consumer Non-Cyclicals) listed on the Indonesia Stock Exchange (IDX). The research time period is 5 years, namely the 2018-2022 period. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 16 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is Moderated Regression Analysis (MRA) with the help of SPSS version 25 software. The results of this study partially show that Prudence, financial distress, and Institutional Ownership have a significant effect on tax avoidance. Leverage is unable to moderate the relationship between prudence, financial distress and institutional ownership on tax avoidance.
THE EFFECT OF PERCEIVED BEHAVIORAL CONTROL, SUBJECTIVE NORMS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATING VARIABLE Duni, Duni; Kismanah, Imas; Rambe, Hikma Gustina; Supriyatno, Agus; Ranggala, Qadar
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14531

Abstract

This study aims to examine the effects of Perceived Behavioral Control, Subjective Norms, and Quality of Tax Services on Taxpayer Compliance, with Tax Sanctions as a moderating variable. Using a quantitative approach, data were analyzed through multiple linear regression and moderation analysis using SPSS 25.0. The results indicate that Subjective Norms have a significant positive effect on taxpayer compliance, while Perceived Behavioral Control and Quality of Tax Services do not. Tax Sanctions strengthen the relationship between Subjective Norms and compliance, confirming their moderating role. However, Tax Sanctions do not moderate the effects of Perceived Behavioral Control or Quality of Tax Services on compliance. The findings highlight the importance of social influence and enforcement mechanisms in shaping taxpayer behavior. This study contributes to tax compliance literature by testing an extended Theory of Planned Behavior in a developing country context. It provides practical insights for tax authorities seeking to improve compliance through targeted policies and stronger sanction frameworks.
Co-Authors Agus Supriyatno, Agus kismanah, imas Kurniaaningsih, Ika Rambe, Hikma Agustina Rambe, Hikma Gustiana Rambe, Hikma Gustina Ranggala, Qadar