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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business IIJSE
Mara, Uli Lasdao
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, UKURAN BANK, DAN NON-PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Mara, Uli Lasdao; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.791

Abstract

This research aims to understand the influence of Bank Profitability, Bank Size, and Non-Performing Loans (NPL) on Company Value, by considering the mediating role of Bank Capital Structure. The population of this research is commercial banks registered on the IDX during the 2018-2022 period which are included in the KBMI 3 category. The method for analyzing this research uses Structural Equation Modeling which is assisted by using SmartPLS statistics software. There were 10 banks that met the research sample criteria, so that the sample obtained was 50 financial reports. The research results show that bank size and NPL have a positive effect on capital structure, while profitability has no effect on capital structure. Furthermore, profitability, bank size have a positive effect on company value, and capital structure has a negative effect on company value. Meanwhile, NPL has no effect on company value. Then, the results of this research also show that capital structure does not mediate the relationship between profitability and NPL and company value. However, capital structure successfully mediates the relationship between bank size and firm value.
Digitalization of the Tax System in Indonesia: Opportunities and Challenges of Coretax Implementation Mara, Uli Lasdao; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8386

Abstract

The digitalization of the tax system represents a strategic initiative by the government to enhance the effectiveness and efficiency of tax management. A key innovation in this effort is the implementation of the Coretax system, which modernizes tax administration through information technology in areas such as tax reporting, payments, and oversight. This study aims to examine how the Coretax system contributes to the success of tax management in Indonesia and to identify the opportunities and challenges associated with its implementation in the digital era. The research employs a qualitative approach using literature review methods, analyzing secondary data sourced from scientific journals, official reports from the Directorate General of Taxes (DGT), and academic publications and policies related to tax digitalization. Through thematic analysis, the study describes the impacts, benefits, and challenges experienced in the application of the Coretax system. The findings indicate that Coretax improves the accuracy and efficiency of tax administration, strengthens fiscal oversight, and increases transparency within the Tax Information System. However, several implementation challenges persist, including issues related to digital literacy, technological infrastructure, human resource capacity, and data security risks, all of which require proactive management. To ensure the optimal implementation of Coretax and support a modern, transparent, and accountable public taxation system in Indonesia, integrated and harmonized policies are essential.
Co-Authors Agus Munandar, Agus