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All Journal Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Akuntansi Pajak dan Kebijakan Ekonomi Digital
Juwainah Ria
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage dan Intensitas Persediaan terhadap Perencanaan Pajak Juwainah Ria; Nera Marinda Mahdar
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.715

Abstract

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.
Faktor-faktor yang mempengaruhi Akuntabilitas, Transparansi, dan partisipasi publik terhadap Kinerja organisasi layanan publik Juwainah Ria; Rachmat Pramukty Warsoyo
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 4 (2023): Desember : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Sekolah Tinggi Agama Buddha Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i4.521

Abstract

This research aims to determine the influence of accountability, transparency and public participation on public service performance. The object of the research is the investment agency and integrated licensing agency of Ogan Ilir district. The research instrument is a questionnaire, where the service user community at the capital service investment agency in this research uses accountability, transparency and public participation as independent variables, while public service performance is the independent variable. The research results show that accountability, transparency and public participation have a positive influence on the performance of public service organizations.
Co-Authors Nera Marinda Mahdar Rachmat Pramukty Warsoyo