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All Journal JURNAL MITRA PRIMA Akuntansi Prima
S, Merry Rusida
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Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Veterinary

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PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saragih, Novelia Handayani; Angelia, Nia; P., Jhon Lismart Benget.; S, Merry Rusida; Siahaan, Audrey M
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4959

Abstract

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.
Dampak Covid-19 Terhadap Pelaku Usaha Mikro Kecil Menengah di Keluarahan Cinta Damai Hutagalung , Galumbang; Simorangkir, Enda Noviyanti; Evanta br. Tarigan, Aremi; Siburian , Matondang Elsa; Ginting, Rasinta Ria; Putri, Arie Pratania; Zain , Jenny; S, Merry Rusida
Jurnal Mitra Prima Vol. 5 No. 2 (2023): Jurnal Mitra Prima
Publisher : Mitra prima

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Abstract

Pandemi Covid-19 yang merebak pada akhir 2019 telah mengguncang berbagai sektor kehidupan, termasuk UMKM di Indonesia yang menjadi salah satu pilar utama perekonomian. Dengan menyumbang sekitar 60% dari PDB nasional dan menyediakan lapangan kerja bagi hampir 97% angkatan kerja, UMKM terdampak cukup parah akibat kebijakan pembatasan sosial dan gangguan pada rantai pasokan. Survei pada April 2020 mengungkapkan bahwa lebih dari separuh pelaku UMKM mengalami penurunan omzet, kesulitan modal, hingga hambatan distribusi. Selain itu, UMKM di sektor ekspor seperti kerajinan tangan dan pariwisata mengalami pukulan paling berat karena penutupan jalur perdagangan internasional. Krisis ini memaksa para pelaku UMKM untuk cepat beradaptasi, terutama dengan memanfaatkan teknologi digital agar tetap relevan di tengah perubahan pola konsumsi. Artikel ini membahas lebih lanjut tentang dampak pandemi terhadap UMKM, strategi yang mereka terapkan untuk bertahan, serta pentingnya inovasi dan kolaborasi untuk memastikan keberlanjutan usaha dalam masa sulit ini.
Co-Authors Angelia, Nia Arie Pratania Putri Enda Noviyanti Simorangkir Evanta br. Tarigan, Aremi Ginting, Rasinta Ria Hutagalung , Galumbang Jhon Lismart Benget. P. Saragih, Novelia Handayani Siahaan, Audrey M Siburian , Matondang Elsa Zain , Jenny