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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi Monex: Journal of Accounting Research Profita : Komunikasi Ilmiah dan Perpajakan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Abdi Masyarakat (JAM) MOVE: Journal of Community Service and Engagement Jurnal Bakti Bagi Bangsa JAKPI JURNAL ABDIKARYASAKTI International Journal of Contemporary Accounting Media Akuntansi Perpajakan Jurnal Kewirausahaan Bukit Pengharapan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Innovative and Creativity Journal of Economics and Management
Giawan Nur Fitria
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Physics Social Sciences Other

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Dampak Pertumbuhan Penjualan, Profitabilitas dan Leverage Terhadap Nilai Perusahaan Pertambangan di Indonesia Rujito, Rujito; Fitria, Giawan Nur
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4444

Abstract

This research aims to analyze the influence of sales growth, profitability, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study is a quantitative research using an associative approach. The data utilized are secondary data obtained from the companies' annual financial statements. Sample selection was carried out using the purposive sampling method based on the criteria of mining companies that are consistently listed on the IDX and have complete financial statements throughout the observation period. Data analysis was performed using multiple linear regression with the aid of a statistical program. The results indicate that sales growth and profitability (ROA) have a positive influence on firm value, while leverage has a negative influence on firm value. Simultaneously, these three variables significantly influence firm value with a coefficient of determination of 35.4%. This suggests that an increase in sales growth and profitability can enhance firm value, while excessive use of debt may decrease it. These findings underscore the importance of balanced financial strategies in improving the performance and value of companies within the mining sector.
ANALISIS KEPATUHAN PAJAK: PERSEPSI WAJIB PAJAK TERHADAP E-FILLING Tarmidi, Deden; Fitria, Giawan Nur; Purwaningsih, Sri
Media Akuntansi Perpajakan Vol 2, No 2 (2017): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v2i2.1093

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi Wajib Pajak terhadap Implementasi e-filling dan pengaruhnya terhadap kepatuhan pajak, dengan pendekatan Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA). Faktanya meskipun pajak sangat diperlukan untuk pembangunan tapi kepatuhan pajak di Indonesia masih rendah. Variable yang digunakan pada penelitian ini berdasarkan penelitian sebelumnya seperti Putra et al. (2015), Permatasari (2015), Dyanrosi (2015), Fahluzi dan Linda (2014), Mustikasari (2007) dengan sedikit modifikasi. Seratus lima puluh tax professional sebagai perwakilan dari Wajib Pajak yang terdaftar di KPP Madya Jakarta Timur dijadikan sampel pada penelitian ini. Structural Equation Modeling (SEM) dengan software Partial Last Square (PLS) digunakan untuk menganalisis model penelitian setelah dilakukan uji validitas dan reliabilitas kuisioner menggunakan SPSS. Hasilnya bahwa persepsi Wajib Pajak terhadap kegunaan eFilling tidak berpengaruh secara signifikan terhadap kepatuhan pajak sedangkan persepsi kemudahan penggunaan eFilling berpengaruh secara signifikan terhadap kepatuhan pajak. Hasil empiris tersebut dapat dijadikan informasi bagi Pemerintah khususnya Direktorat Jenderal Pajak untuk meningkatkan pelayanan eFilling baik aplikasi eFilling itu sendiri,  sambungan ke server Direktorat Jenderal Pajak dan sambungan internet secara umum sehingga Wajib Pajak lebih patuh dalam pelaporan pajak di masa mendatang. Kata Kunci : eFilling, technology acceptance model, tax compliance
Penghindaran Pajak: Dampak Profitabilitas, Leverage dan Pertumbuhan Penjualan Fitria, Giawan Nur; Bintara, Rista
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6628

Abstract

The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.
Co-Authors Adinda Salsabila Agung Budi Utomo Amalia Puspita Wardhani Angela Dirman Aris Riantori Faisal Deden Tarmidi Ersalina Asmarani Etty Murwaningsari Faisal, Aris Riantori Firdausi, Wilda Hari Astuti, Henik Henik Hari Astuti Moch. Sabur Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Nabila Maharani Nugraha, Erie Riza Raden Mohamad Herdian Bhakti Ratna Darasih Riaty Handayani Rieke Pernamasari Rista Bintara Rista Bintara, Rista Roy Budiharjo Rujito, Rujito Sistya Rachmawati Sri Purwaningsih Susi Dwi Mulyani Susi Dwi Mulyani Triyani Budyastuti Victor Siagian VICTOR SIAGIAN Yuli Dwi Astuti