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All Journal AKUNTABILITAS ACCRUALS (Accounting Research Journal of Sutaatmadja) Asia Pacific Fraud Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Business, Economics, and Social Development Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research JRABA INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal of Business and Management Inaba Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Inaba of Community Services Journal Journal Of Economic Sciences (Ekuisci) Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia
Muhammad Syahrudin
STIE Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal of Accounting Inaba

 1 
Tax Avoidance in Influencing The Firm Value Ardelia, Dea Devina; Irma Suryani; Syahrudin, Syahrudin
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.249

Abstract

The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The study's findings demonstrate that tax evasion significantly and negatively affects a company's worth. The tax avoidance variable has a value of 0.238 > 0.05 according to the results of hypothesis testing based on probability values, indicating that this independent variable has no discernible impact on the company value of coal mining companies listed on the Indonesian stock exchange in 2018–2022
The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Syahrudin, Muhammad; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Abstract

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
Liquidity In Its Influence On Tax Aggressiveness Nurfadillah, Ceri Febriani; Achmad Subagdja; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.380

Abstract

Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out
The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting Guna Ismawan; Wiwit Pawitri; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.381

Abstract

Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.
Co-Authors Abroza, Ahmad Achmad Subagdja Alexandre de Sousa Guterres Ardelia, Dea Devina Aysarah Nuryana Fitriana Fitriana Frans Yohanes Guna Ismawan Irma Suryani Irma Suryani Iwan Ardiansyah KOSASIH KOSASIH, KOSASIH Kusumah, R. Wedi Rusmawan Laras Angelia Nirwana Sari Liya Setiawati M. Galih Munggaran Muhammad Haris Nurfadillah, Ceri Febriani Sani Susanto Sani Susanto Suci Komala Dewi Umam, Akmalul Vip Paramarta Wiwit Pawitri Yuliani Istiqomah Yuniarti, Rita