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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Chang, Evelyn Victoria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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LEVERAGE DYNAMICS: THE ROLE OF PROFITABILITY AND FIRM SIZE IN SHAPING FIRM VALUE Chang, Evelyn Victoria; Wirianata, Henny
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.1084-1098

Abstract

This study examines the influence of leverage on firm value with profitability and firm size acting as influencing variables in non-cyclical sector companies listed on the Indonesia’s Capital Market between 2020 - 2023. This study uses 188 observation data from 47 companies selected through the purposive sampling. Tobin’s Q is utilized to calculate firm value, while leverage is evaluated using the ratio of debt to total assets. The Return on Assets (ROA) ratio measures profitability, whereas the natural logarithm of total assets is employed to assess firm size. Multivariate linear regression analysis in the first model without moderation shows that leverage and profitability have a considerable favorable impact on firm value. In contrast, firm size has a considerable adverse impact. In the second model, profitability was tested as a influencing variable in the link between leverage and firm value, but no significant moderating effect was found. The same thing is also found in the third model, where firm size as a moderating variable does not have a meaningful impact on the leverage-firm value connection. The study’s result demonstrates that although leverage, profitability, and company size impact firm value directly, profitability and firm size as moderating variables are not strong enough to affect the dynamics between leverage and firm value. Therefore, it is recommended that company management focus more on optimizing financial structure and operational efficiency without relying too much on company size growth to increase firm value.
EDUKASI PERPAJAKAN UNTUK MEMBAHAS PENTINGNYA KOMUNIKASI LISAN DAN TERTULIS DALAM RANGKA MERESPON SP2DK (SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN) PADA CV DUNIA MAS COMPUTER Nataherwin; Saputra, Devina; Chang, Evelyn Victoria
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28332

Abstract

One of the tax collection systems adopted in Indonesia is the self-assessment system, so companies need to calculate, pay and report their own taxes. This causes the need for supervision from the Director General of Taxes to avoid tax non-compliance and tax evasion which is a serious problem in a tax system that uses a self-assessment system. If there are signs of non-compliance and tax obligations that have not been fulfilled, the taxpayer will be given a Request for Explanation of Data and/or Information (SP2DK). Employees at CV Dunia Mas Computer do not understand how to respond to SP2DK which can cause the company not to respond to SP2DK or provide an inadequate response either verbally or in writing to the Account Representative. Therefore, socialization on how to respond to SP2DK both verbally and in writing was held at CV Dunia Mas Computer. This socialization allows employees to understand what documents need to be prepared and how to adequately respond to SP2DK in accordance with the SP2DK received. This will reduce the anxiety level of tax audits for both SP2DK owners and employees. Salah satu sistem pemungutan pajak yang dianut di Indonesia adalah self-assessment system, maka perusahaan perlu menghitung, membayar dan melapor pajaknya sendiri. Hal ini menyebabkan diperlukan pengawasan dari Dirjen Pajak untuk menghindari ketidakpatuhan pajak dan penggelapan pajak yang merupakan masalah serius dalam sistem perpajakan yang menggunakan self-assessment system. Apabila ditemukan tanda ketidakpatuhan serta kewajiban pajak yang belum dipenuhi, maka Wajib Pajak akan diberikan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Para karyawan di CV Dunia Mas Computer kurang memahami cara merespons SP2DK yang dapat menyebabkan perusahaan tidak merespons SP2DK atau memberikan respons yang kurang memadai baik secara lisan maupun tertulis kepada Account Representative. Maka dari itu, sosialisasi mengenai cara merespons SP2DK baik secara lisan maupun tertulis diadakan pada CV Dunia Mas Computer. Sosialisasi ini memungkinkan karyawan memahami apa saja dokumen yang perlu disiapkan dan tata cara merespons SP2DK yang baik sesuai dengan SP2DK yang diterima. Hal ini akan menurunkan tingkat kecemasan terjadinya pemeriksaan pajak baik untuk pemilik SP2DK maupun karyawannya.
Co-Authors Henny Wirianata, Henny Nataherwin Saputra, Devina