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PENGARUH RETURN ON ASSETS, LEVERAGE, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE Febriani, Erika; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32367

Abstract

This study was implemented in order to measure the relationship between asset returns, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sourced from secondary data through the official website of the Indonesia Stock Exchange, this study involved 93 samples with a period of three years. Data processing was carried out using E-view 10 software. This study concluded that the return on assets was stated to have a significant positive effect on tax avoidance, leverage was stated to have a significant positive effect on tax avoidance, and controlled by a company that was stated to significantly influence tax avoidance.
PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM PEMBENTUKAN KARAKTER PESERTA DIDIK Saman, Saman; Febriani, Erika; KURNIAWAN, Ase; Anwar, Saeful
THORIQOTUNA: Jurnal Pendidikan Islam Vol. 5 No. 1 (2022): THORIQOTUNA: Jurnal Pendidikan Islam
Publisher : Prodi PAI IAILM Suryalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47971/tjpi.v5i1.506

Abstract

This study aims to determine the effect of the role of Islamic Religious Education teachers on the character of students in Serba Bakti Islamic Junior High School. The research method used is descriptive with a quantitative approach, namely research in the form of revealing current conditions by considering past conditions through processing the numbers obtained in the study. Based on the results of this study, it can be concluded that the character of students can be built through the role of Islamic Religious Education teachers on the character of students at SMP Islam Serba Bakti. It is recommended for teachers to provide a sense of humor when teaching and involve students in learning, and for students it is recommended to be more active in religious activities and be punctual in doing assignments