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Penghindaran Pajak Dari Sudut Pandang Aset Yang Dimiliki Perusahaan Lasmarina Suci Oktavia; Nera Marinda Machdar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i1.3555

Abstract

Tax avoidance is a company strategy to minimize the tax burden. Management of inventory intensity, liquidity and intangible assets can be an important factor in determining company policies regarding tax avoidance. This research aims to determine and analyze the influence of inventory intensity, liquidity and intangible assets on tax avoidance, and knowing and analyzing transfer prices as a moderating variable can strengthen the relationship between inventory intensity, liquidity and intangible assets on tax avoidance. This research applies a causal research method using a quantitative approach through the literature review method. The population used in this research is energy sector companies listed on the Indonesia Stock Exchange during the 2019-2024 period. Sampling in this research used purposive sampling with predetermined criteria. The type of data in this research is secondary data in the form of annual reports. This research uses multiple linear regression analysis methods and moderated regression analysis. The research results show that inventory intensity has a negative effect on tax avoidance, liquidity has a positive effect on tax avoidance, intangible assets have a positive effect on tax avoidance, and transfer prices can strengthen the relationship between inventory intensity, liquidity and intangible assets on tax avoidance. Future research is expected to include other variables to expand the research analysis
Faktor-faktor yang mempengaruhi Nilai Waktu Uang: Future Value, Present Value, dan Annuity Lasmarina Suci Oktavia; Lyra Aldina; Nurdiyanto Nurdiyanto; Mutia Fahrati; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2224

Abstract

In the economy money is very important, the economy itself is the activity of managing finances and capital in order to make ends meet. In conventional economics, the term or concept of Time Value of Money is known, which simply means that money has value for the future. This concept is very useful in planning in the future. Apart from that, this concept is also often used in financial management when making decisions such as investing. on an asset and determine the source of loan funds, then understanding the time value of money is very crucial. This article reviews the factors that influence the time value of money, namely: future value, present value, annuity, and amortized loans, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Future value affects the time value of money; 2) Present value affects the time value of money; and 3) Annuity affects the time value of money.