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All Journal Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Sosial Humaniora dan Pendidikan (JUSHPEN)
Agustiyani, Agustiyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021) Agustiyani, Agustiyani; Minanari, Minanari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32543

Abstract

This study aims to analyze the influence of company value, leverage, profitability, and institutional ownership on tax avoidance (an empirical study on the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023). The type of research used is quantitative research. The population in this study is the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling method in this study uses a purposive sampling technique. Purposive sampling is a method used in sample selection where 11 companies were selected over 4 years with a total sample of 44. The data collection technique used in this study is a documentation technique by obtaining data in the form of company annual reports for 2020–2023 and a literature study technique by conducting a literature review and reviewing various sources, such as books, journals, and other sources related to the research. The analysis method used is a multiple linear regression model with the help of the SPSS version 25 program. The results of the study indicate that the company value variable has a positive effect on tax avoidance, leverage has no effect on tax avoidance, profitability has no effect on tax avoidance, and institutional ownership has a positive effect on tax avoidance.
EFEKTIVITAS MODEL GROUP INVESTIGATION PADA HASIL BELAJAR BISNIS RITEL SISWA KELAS XI SMK KARYA MANDIRI Rita Aryani; Agustiyani, Agustiyani
Jurnal Sosial Humaniora dan Pendidikan Vol. 2 No. 2 (2023): Agustus : Jurnal Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jushpen.v2i2.2565

Abstract

The objectives of this research are to identify the different types of taboo words and to describe the functions of taboo words as they are used by characters in the Euphoria Season 2 TV show. The descriptive qualitative method was used in this research because the data is in words rather than numbers. This study's primary theory is that of Michael Swan (2005) and Timothy Jay (1992). The researcher discovered four types of taboo words after classifying 50 data of taboo words in Euphoria Season 2 TV Series, namely lavatory 4 data (8%), private parts of body 17 data (34%), religion 12 data (24%), and sexual activity 17 data (34%). Meanwhile, from those 85 data of taboo words, the researcher found some functions of taboo words anger and/or frustration 14 data (16%), descriptive-evaluative 40 data (47%), joking 9 out data (11%), surprise 6 data (7%), and sarcastic irony or insult 16 data (19%).
Co-Authors Minanari, Minanari Rita Aryani