Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Sosial dan Humaniora Akuntansi Pajak dan Kebijakan Ekonomi Digital
Monika Simanjuntak
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Gambaran Korupsi Waktu terhadap Mahasiswa Prodi MIK Asrama di Stikes Santa Elisabeth Medan Monika Simanjuntak
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 3 No. 2 (2024): Juni 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v3i2.3472

Abstract

Basically, corruption is not only about money, possessions or riches, but also about time. Time is the most basic thing in an act of corruption. Many people are not aware of this. Children, teenagers, adults and even old people commit acts of time corruption. Time corruption is serious problems in everyday life. By appreciating time and using it efficiently, we can increase productivity and achieve the goals we want. This article aims to analyze time corruption in a social context. This research uses observation and interview methods to obtain accurate and relevant data. The research results show that time corruption can occur in various sectors. Factors that influence time corruption include a lack of personal discipline, a habitual tendency to procrastinate, a lack of good time planning, and an addiction to technology and social medicine. The implication of this research is the need for awareness in overcoming time corruption in order to achieve better efficiency and productivity in everyday life.
Pengaruh Corporate Risk, Cost Shifting, Company Size Terhadap Penghindaran Pajak Monika Simanjuntak; Mazda Eko Sri Tjahyono; Muhamad Taqi; Ayu Noorida Soerono
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.v2i1.858

Abstract

This study aims to examine the influence of corporate risk, cost shifting, and company size on tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Reports of manufacturing companies. The model used in this research is panel data regression with the selected model being the Random Effect testing model. (RE). The research results show that Corporate Risk has a significantly negative impact on tax avoidance, Cost Shifting has a significant negative impact on tax avoidance, and Company Size has no impact on tax avoidance.
Co-Authors Ayu Noorida Soerono Mazda Eko Sri Tjahyono Muhamad Taqi