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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Akademi Akuntansi YKPN Yogyakarta
ISSN : 14108224     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. Jurnal WAHANA terbit setahun 2 kali, setiap bulan Februari dan Agustus.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 26, No 1 (2023)" : 12 Documents clear
Pengaruh Isu-isu Lingkungan dan Merek dalam Kerangka Theory Planned Behavior terhadap Minat Beli Produk Ramah Lingkungan Rezyanti Apriliani Harsono; Hepy Hefri Ariyanto; Pulung Peranginangin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.818

Abstract

Indonesia is the second largest plastic contributor country.This study aims to analyze the effect of attitudes, environmental impact knowledge, brand familiarity, environmental awareness, brand involvement in social media and quality of information on purchase intention with green buying behavior as a moderating variable. The number of observations was 406. The analysis technique used to test the hypothesis was multiple regression analysis with SPSS 25 software and for the moderating test used the moderated regression analysis. The results showed that environmental awareness, brand involvement and quality of information had a significant positive effect on purchase intention. Brand familiarity and environmental impact knowledge had positive no significant effect and attitude had negative no significant. Green buying behavior is able to strengthen all variables other than brand familiarity which weakens the relationship to purchase intention.
Determinan Penghindaran Pajak: Bukti di Indonesia Agrianata Dika; Theresia Woro Damayanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.817

Abstract

The biggest source of state income comes from taxes. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company’s net profit. The purpose of the study was to analyze the effect of firm size, profitability, leverage on tax avoidance. The population of this research is the entire manufacturing company registered in Indonesia stock exchange (BEI) 2015-2019 during the period. Sample selection using non-probability sampling method with purposive sampling technique. The results of the analysis show that firm size and leverage have no effect on tax avoidance while profitability has a negative effect on tax avoidance. This shows that the higher the profitability, the lower the tax avoidance.

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