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All Journal Journal of Student Development Information System (JoSDIS)
Dzikri, Muhammad Afdhalu
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Computer Science & IT

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Journal : Journal of Student Development Information System (JoSDIS)

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Inovasi Pelayanan Publik Selama Pandemi Covid-19 dsi Provinsi Sumatera Barat Mahzum, Muhammad; Dzikri, Muhammad Afdhalu
Journal of Student Development Information System (JoSDIS) Vol 5, No 2: JoSDIS | Juli 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v5i2.8027

Abstract

Public services are also one of the areas affected by Covid-19, so that state officials who have been carrying out public services so far must comply with health protocols in providing public services to the community. This study aims to find out how far public service innovation has progressed during the Covid-19 pandemic in West Sumatra Province. The research method used is a qualitative method with a literature study approach from several journals obtained at Google Scholar. From the results of a literature study conducted, it was found that several cities/regencies in West Sumatra Province have carried out innovations in public services, such as Online Population Document Services (PADUKO), ADO Services (Always Ado Pharmacists) and Online Attendance by the Padang City Government.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Penghindaran Pajak Terhadap Manajemen Laba Dengan Leverage Sebagai Variabel Moderasi Mahzum, Muhammad; Dzikri, Muhammad Afdhalu
Journal of Student Development Information System (JoSDIS) Vol 6, No 1: JoSDIS | Januari 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v6i1.9052

Abstract

This research aims to determine the effect of tax planning, deferred tax burden and Tax Avoidance with leverage as a moderating variable. The population used in this research is manufacturing companies with a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2019 - 2023. The sampling technique used was purposive sampling and 20 food and beverage sub-sector companies were obtained as observations. as many as 100 observations. The analysis method used is moderated regression. Based on partial test results, tax planning and Tax Avoidance have no effect on earnings management. The deferred tax expense variable has a significant effect on earnings management. . Meanwhile, with the moderating variable, the partial test results show that tax planning, deferred tax burden, and Tax Avoidance do not have a significant effect on earnings management with leverage as a moderating variable found in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023.
Co-Authors Mahzum, Muhammad