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All Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi As-Syirkah: Islamic Economic & Financial Journal
Ayu Pramita Indraswari, I Gusti Agung
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Mekanisme Tata Kelola dan Penghindaran Pajak: Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Kleff, Ayu Agnes; Aprilyani Dewi, Putu Pande R; Ayu Pramita Indraswari, I Gusti Agung; Budiadnyani, Ni Putu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/jybsdj49

Abstract

This study examines the effects of institutional ownership, independent board of commissioners, and audit committee on tax avoidance practices among publicly-traded companies in Indonesia. The findings aim to provide insights for policymakers and regulators to enhance tax compliance and ensure companies fulfill their tax obligations. The study employs a quantitative approach, utilizing secondary data from the financial reports of Indonesian Stock Exchange in the banking sector. The research aims to investigate how these key corporate governance mechanisms influence tax avoidance behavior, with the ultimate goal of informing policies and regulations to promote greater tax compliance and responsible corporate practices. By exploring the relationship between these governance factors and tax avoidance, the study seeks to contribute to the understanding of how to foster a more transparent and accountable tax environment among publicly-traded companies in Indonesia. The study also aims to shed light on the role of corporate governance in shaping tax practices, which can inform the development of policies and regulations to promote ethical and responsible tax management among publicly-traded companies in Indonesia.
Pengaruh Inklus Keuangan, Fintech Payment Gateway dan Money Attitude Terhadap Pengelolaan Keuangan Pada Generasi Z Di Kota Denpasar Lusi Arianti, Ni Komang; Arlita, G.A. Desy; Jaya Kusuma, Putu Sri Arta; Ayu Pramita Indraswari, I Gusti Agung
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

The objectives of this study were: 1) to determine the effect of financial inclusion on financial management among Generation Z in Denpasar. 2) to determine the effect of fintech payment gateways on financial management among Generation Z in Denpasar. 3) to determine the effect of money attitudes on financial management among Generation Z in Denpasar. This study used three independent variables: financial inclusion, fintech payment gateways, and money attitudes, with one dependent variable: financial management. This study was conducted in Denpasar. Data collection used a questionnaire. The sample size was 100 respondents, comprising Generation Z in Denpasar, using a saturated sampling method. The data obtained were then processed and analyzed using multiple linear regression analysis.The data analysis found that: 1) financial inclusion has a positive and significant effect on financial management among Generation Z in Denpasar. 2) fintech payment gateways have a positive and significant effect on financial management among Generation Z in Denpasar. 3) money attitudes have a positive and significant effect on financial management among Generation Z in Denpasar.
Co-Authors Arlita, G.A. Desy Kleff, Ayu Agnes Lusi Arianti, Ni Komang Ni Putu Budiadnyani Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma