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All Journal International Journal of Application on Economics and Business
Yuniarwati , Yuniarwati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DEVELOPMENT OF PROPERTY AND REAL ESTATE COMPANIES: Z-SCORE METHOD APPROACH Yuniarwati , Yuniarwati; Yusianto, Yusi
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.618-626

Abstract

This research aims to evaluate the development of public companies in the property and real estate sector from 2017 to 2020. The method used to assess such development is the Z-score model. The Z-score model classifies the company into three conditions: safe, gray, and distress. The study showed that of the 40 companies studied, most companies, above 72.5%, fall into the safe category. Companies that fall into the gray area category are second, and companies in the distress category are third. From 2017 to 2020, companies that fall into the safe category tend to decline. On the other hand, companies that fall into distress tend to increase.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE ON FIRM VALUE MODERATED BY PROFITABILITY Amalia, Anisa; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.609-617

Abstract

This investigation's goal is to investigate and determine the impact of corporate social responsibility (CSR) and tax avoidance on firm value, which is tempered by profitability. This study employs a purposive sampling strategy based on empirical investigations on banking firms from 2018 to 2020, with a total sample of 84 banking organizations. The data in this study was analyzed using the Econometric Views (EViews) version 12 programs and Moderated Regression Analysis (MRA). The findings of this study show that corporate social responsibility (CSR) has a considerable positive effect on business value, but profitability cannot increase this effect. Tax evasion has no effect on firm value, but profitability can strengthen the effect of tax avoidance on firm value.
THE INFLUENCE OF SUBJECTIVE NORMS, TAX SOCIALIZATION AND TAX ADMINISTRATION SERVICES TO MSMES INDIVIDUAL TAX COMPLIANCE WHO REGISTERED AT NORTH JAKARTA REGIONAL TAX OFFICE Finrely, Carsen; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1190-1209

Abstract

Indonesia's tax ratio is at a lower level compared to countries that are members of the G-20 and ASEAN, the Covid-19 pandemic has leads Internal Service Revenue to make a reform from digitizing tax administration services and tax socialization. Tax incentives provided for all Indonesian people who get affected by Covid-19 is expected to increase the subjective norms of the society, especially MSME individual’s voluntary tax compliance level. This Study was conducted on individual MSME taxpayers registered at the North Jakarta IRS, and has a hypothesis that subjective norms, tax socialization and tax administration services have a positive and significant effect on the tax compliance of MSME individual taxpayers. The results of data analysis with Smart PLS 4.0, the result indicates that the hypothesis can be accepted and supported except for tax socialization.
FACTORS AFFECTING TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED IN IDX Honorris, Prasetyo; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.1975-1987

Abstract

This study aims to examine the affect of the independent variables of Sales Growth, Inventory Intensity, and Liquidity on the dependent variable, namely Tax Avoidance. The population used in this study is all manufacturing companies / taxpayers listed on the Indonesia Stock Exchange (IDX). In this study, companies/taxpayers that have met the criteria so that the data used as a sample for this study are 240 sample data of manufacturing companies/taxpayers. The researcher used the sample selection method, namely the Purposive Sampling Method, so that the researchers obtained a sample of 80 manufacturing companies / taxpayers during the 2019 – 2021 period which met the researcher's criteria. The data used by researchers is secondary data sourced from the Indonesian Stock Exchange website. The researcher tested each independent variable on the dependent variable, namely tax avoidance, and the researcher used a multiple regression model. So, the results of this study indicate that the Inventory Intensity variable has an affect on Tax Avoidance. While other independent variables, namely Sales Growth and Liquidity, obtained results that had no affect on tax avoidance.
THE IMPLEMENTATION OF TAX-IN-KIND AND GROSS-UP METHOD IN INCOME TAX ARTICLE 21 ON CORPORATE INCOME TAX AT PT MANGGALA ARYA PRATAMA Dharmawan, Robin; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2368-2381

Abstract

Taxes are levies paid by individuals and companies to the government to fund various public programs and services. "Tax payable" refers to the amount of tax owed by an individual or company under applicable tax laws. An important aspect of financial management is tax planning. Tax planning is a strategy used by individuals and companies to manage their tax obligations efficiently and legally. The research was conducted at PT MAP. The type of research that the author uses in this final work is descriptive research using case study methods and quantitative analysis research techniques. The data used is primary data from PT MAP.The results of the study show that PPh 21 employees who are grossed up, and the use of natural resources in fiscal reconciliation does not need to be corrected fiscally, is able to save less tax payable
Co-Authors Anisa Amalia Dharmawan, Robin Finrely, Carsen Honorris, Prasetyo Yusianto, Yusi