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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar ProBisnis : Jurnal Manajemen
Rahmawati, Adinda
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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PEMBIAYAAN PENDIDIKAN DASAR (SEKOLAH DASAR) DAN PERMASALAHNYA Ananda, Rizki; Septira, Difva; Putri Nursida Aini; Rahmawati, Adinda
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 2 (2025): Volume 10 Nomor2, Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i2.27720

Abstract

Financing in basic education, particularly at the primary school level, represents a fundamental component of the national education system. It plays a critical role in enhancing the quality of educational services and promoting equitable access for all segments of the population. Despite the government’s efforts to provide various funding mechanisms-such as the Special Allocation Fund (DAK), the School Operational Assistance (BOS), and other financial resources-the implementation of education financing continues to encounter significant challenges. Key issues include disparities in fund distribution between regions, delays in budget disbursement, inadequate transparency and accountability in financial management, and limited managerial capacity at the school level. Additionally, the socio-economic conditions of local communities and the extent of local government involvement significantly influence the effectiveness of fund utilization. Therefore, a comprehensive evaluation of existing financing policies is essential, alongside efforts to strengthen the competencies of school administrators and improve monitoring and oversight systems. These strategic measures are necessary to ensure the realization of a basic education system that is equitable, inclusive, and of high quality on a sustainable basis.
Analysis of the Effect of Company Size on the Effective Tax Rate in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Rizky, Abdullah; Wardiatun, Yaasiinta; Puspita, Aprilliana; Rahmawati, Adinda; Saputra, Arya Dwi; Puji, Septyana
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze how firm size affects the effective tax rate (ETR) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using additional data from 54 businesses in the food and beverage subsector for the 2024 period, a quantitative research methodology was employed. Using SPSS software, basic linear regression was used to analyze the data. The analysis results indicate that firm size negatively impacts the effective tax rate; however, this effect is not statistically significant, with a significance value of 0.010 (>0.05). Only 12.2% of the variation in the effective tax rate can be explained by firm size, while the remainder is influenced by factors outside the model, based on a coefficient of determination (R2) value of 0.122. The study results indicate that the effective tax rate paid decreases with firm size, although this is not statistically significant. This finding is consistent with several previous studies that concluded that the ETR is not significantly affected by firm size. Thus, it can be concluded that the effective tax rate for manufacturing companies in the Indonesian food and beverage subsector is not primarily determined by firm size.
Co-Authors Arya Dwi Saputra Puji, Septyana Puspita, Aprilliana Putri Nursida Aini Rizki Ananda rizky, abdullah Septira, Difva Wardiatun, Yaasiinta