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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Applied Accounting And Business (JAAB) Jurnal Abdimas Ekonomi Terapan
Laksmitasari Azizah, Nurifa
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Economics, Econometrics & Finance

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The Influence of Leverage and Capital Intensity on Effective Tax Rate (ETR) Through Profitability Laksmitasari Azizah, Nurifa; Farras Mufidah, Imtiyaz
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2510

Abstract

The company aims to maximize profits by implementing various methods, one of which is tax management through the effective tax rate (ETR) in order to minimize the effective tax rate of a company. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period with a total of 185 companies. Sampling was carried out using the purposive sampling method and obtained a final sample of 93 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis, namely regression analysis with moderating variables using the absolute difference value test method. Based on the results of the study, it shows that leverage affects the effective tax rate, so the higher the leverage, the higher the effective tax rate. Capital intensity affects the effective tax rate, so the higher the capital intensity, the higher the effective tax rate. Profitability has an effect on the effective tax rate, so it can be said that the higher the profitability, the higher the effective tax rate. Profitability is able to moderate the effect of leverage and capital intensity on the effective tax rate.
EDUKASI LITERASI KEUANGAN BERBASIS AKTIVITAS EXECUTIVE FUNCTION PADA ANAK USIA DINI Laksmitasari Azizah, Nurifa; Fitria Yuni Astuti; Abdul Khafid; Umi Hani
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 2 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Jurnal AbdiMas Ekonomi Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jamet.v2i2.27

Abstract

OECD (Organisation for Economic Cooperation and Development) menyebutkan bahwa tingkat literasi keuangan Indonesia masih tergolong terendah di Negara ASEAN, sehingga di era saat ini sangat penting untuk melakukan edukasi literasi keuangan. Edukasi literasi keuangan harus dilakukan sejak dini karena manusia cenderung memiliki perilaku premature affluence (perilaku boros jika didukung dengan sumber daya keuangan). Tujuan dari pengabdian masyarakat ini untuk mengedukasi anak sejak dini agar dapat mengelola keuangan dengan bijak melalui cara menabung. Objek dari pelatihan ini yaitu anak yang belajar di TPQ Darussalam dengan menggunakan metode executive function dengan harapan anak mampu mengaplikasikan edukasi literasi keuangan dikesehariannya
EDUKASI LITERASI KEUANGAN BERBASIS AKTIVITAS EXECUTIVE FUNCTION PADA ANAK USIA DINI Laksmitasari Azizah, Nurifa; Fitria Yuni Astuti; Abdul Khafid; Umi Hani
Jurnal AbdiMas Ekonomi Terapan Vol. 2 No. 2 (2024): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jamet.v2i2.27

Abstract

OECD (Organisation for Economic Cooperation and Development) menyebutkan bahwa tingkat literasi keuangan Indonesia masih tergolong terendah di Negara ASEAN, sehingga di era saat ini sangat penting untuk melakukan edukasi literasi keuangan. Edukasi literasi keuangan harus dilakukan sejak dini karena manusia cenderung memiliki perilaku premature affluence (perilaku boros jika didukung dengan sumber daya keuangan). Tujuan dari pengabdian masyarakat ini untuk mengedukasi anak sejak dini agar dapat mengelola keuangan dengan bijak melalui cara menabung. Objek dari pelatihan ini yaitu anak yang belajar di TPQ Darussalam dengan menggunakan metode executive function dengan harapan anak mampu mengaplikasikan edukasi literasi keuangan dikesehariannya
Pengaruh Agresivitas Pajak Terhadap Nilai Perusahaan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Laksmitasari Azizah, Nurifa
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.277

Abstract

The point of this exploration is to see if charge forcefulness affects organization esteem. Aside from that, this exploration likewise tests whether corporate administration components impact the connection between charge forcefulness and firm worth. Looking at the directing impact of corporate administration on the connection between charge forcefulness and firm worth in the Indonesian setting is still seldom finished. Utilizing 213 organization year tests from 2018-2022 information from 76 public organizations recorded on the IDX from the purchaser cycle area, this examination relapses (1) charge forcefulness on firm worth, (2) the association between charge forcefulness and corporate administration on firm worth. mark. The experimental outcomes give proof that charge forcefulness adversely affects organization esteem. Nonetheless, this exploration doesn't give experimental proof that the impact of duty forcefulness on organization worth can be directed by corporate administration instruments
Co-Authors Abdul Khafid Farras Mufidah, Imtiyaz Fitria Yuni Astuti Umi Hani