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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Published by Universitas Pamulang
ISSN : 26148455     EISSN : 26157888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Arjuna Subject : -
Articles 303 Documents
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The Effect of Tax Planning, Profitability, Tunnelling Incentive and Capital Intensity Towards Transfer Pricing Indication Nausika, Chilma Layla; Simbolon, Ika Pratiwi; Reyes, Mila
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p214-220

Abstract

This investigation aims to examine transfer pricing signals that may be impacted by tax strategizing, profitability, tunneling motivations, and capital intensity. The study utilized a sample of 25 mining firms listed in Indonesia between 2015 and 2019. This study employed a quantitative methodology utilizing panel data and multiple linear regression models. The present study has determined that transfer pricing is not influenced by tax planning, profitability, and capital intensity, while tunneling incentives significantly impact transfer pricing.
Inventory Efficiency and Company Liquidity's Impact on Company Performance Doaly, Thom Deutmar Londo
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p%p

Abstract

The purpose of this study is to determine whether there is (or is not) an effect of Inventory Efficiency (ITO) and Company Liquidity (QR) on Company Performance (ROA) in Textile and Garment sub-sector companies listed on the Indonesia Inventory Exchange from 2018 to 2020. In this study, Inventory Turnover (ITO) is used to measure inventory efficiency, Quick Ratio (QR) is used to measure company liquidity, and Return on Asset (ROA) is used to measure company performance. (ROA). The data used in this study is secondary data on Textile and Garment sector sub-companies listed on the Indonesia Stock Exchange between 2018 and 2020. A total of 84 samples were collected. The research method employed was descriptive qualitative. Descriptive qualitative research focuses on problems as current facts from a population. The study's findings indicate that Inventory Turnover has no effect and is insignificant on Return on Assets in the sub-sector. The company should continuously monitor and maintain the Inventory Turn Over value and the Quick Ratio value to ensure that the expected rate of return on assets (ROA) is achieved. For investors, the Inventory Turn Over and Quick Ratio values can be used to evaluate the company's ability to process inventory and liquidity.
Analysis Of Financial Performance of Depok City Government Halimah, Imar
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p233-239

Abstract

This study aimed to determine the financial performance of the Depok City Government in 2016 and 2017. The data used in this study is the 2017 financial report, then analyzed using the ratio of independence and compatibility. The results of the analysis state that the financial performance of the Depok City Government in the aspect of independence in 2016 was 59%, and in 2017 has increased by 74%; this is included in the sedan category. Meanwhile, from the aspect of compatibility, it is not good in indirect expenditure, namely in 2016 by 25% and 2017 by 28.6%. In contrast, direct expenditure is likely reasonable in 2017, namely 54.4%, compared to 2016, only 49.5% in the poor category. The Depok city government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors with the potential to increase PAD so that it does not depend on revenue from the Central Government.
Does Capital Intensity have Effect on The Relationship Good Corporate Governance and Tax Aggressiveness? Zahra, Ananda Fitria
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p47-59

Abstract

This study aims to determine the effect of good corporate governance measurement with independent commissioners and institutional ownership on tax aggressiveness. Capital intensity is a moderating variable in companies listed on the Indonesia Stock Exchange, with total assets exceeding $10 trillion from 2017 to 2021. A sample of 65 companies was obtained using the purposive sampling method. The panel regression analysis method was used for the analysis. The finding of this study state that independent commissioners and institutional ownership have no significant effect on tax aggressiveness. Besides, capital intensity cannot moderate the effect of independent commissioners and institutional ownership on tax aggressiveness. The results of this study are expected to benefit the company and later can be an additional consideration not to tax aggressiveness.
Increasing Tax Payer Compliance Land and Building Taxes with Awareness and Socialization as Moderating Variables Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p60-66

Abstract

This study aims to determine the increase in land and building taxpayer compliance with awareness and compliance as moderating variables. This research was conducted on land and building taxpayers in Cengkareng District, with a total population of 97,191 land and building taxpayers. The sampling technique was simple random sampling using the Slovin formula with a significant level of 10% so that a research sample of 100 correspondents was obtained. The data analysis method in this study is moderated regression analysis, with the results showing that awareness has a positive effect on land and building taxpayer compliance, with the socialization variable as a moderator able to strengthen the level of influence of awareness on land and building taxpayer compliance.
Capital Structure, Audit Committee, Company Growth and Company Value Haditya, Avisena Nurul
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p251-260

Abstract

Company value is one of the things that underlies investors making investment decisions. Investors are more interested in investing their shares in companies with good performance in increasing their value. It is intended that investors can predict optimal profits to be obtained in the future. This study examines the effect of capital structure, audit committee, and company growth on Company value. The research population was 54 industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period with a purposive sampling technique, namely selecting samples based on specific criteria as desired by the researcher so that the number of samples obtained was 26 companies from observations for 5 ( five years. The data used in this study is secondary data in the form of financial reports and annual reports. The study shows that capital structure and company growth have a positive effect on company value, while the audit committee does not affect company value.
Asset Turnover, Inventory Turnover, Dividend Policy and Profit Growth Suhernah, Suhernah
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p39-46

Abstract

This study aims to determine the effect of total asset turnover, inventory turnover, and dividend policy on profit growth. Total asset turnover is measured using the ratio between sales and total assets, inventory turnover is measured using the ratio between the cost of goods sold and average inventory, and dividend policy is measured using the dividend payout ratio (DPR), which compares dividends per share with earnings per share. Meanwhile, profit growth is measured by subtracting the current period's profit from the previous period's profit and dividing it by the previous period's profit. This study's population is healthcare sector companies listed on the Indonesia Stock Exchange for 2017-2021. The number of samples in this study was 7 companies obtained through purposive sampling and obtained sample data of 35 data. This study's data type is secondary data with quantitative research methods. The analysis technique used is panel data regression analysis with a significance level of 3%. This research was processed using Eviews 9 software. It showed that (1) Total Asset Turnover had a significant effect on Profit Growth, (2) Inventory Turnover had a significant effect on Profit Growth, and (3) Dividend Policy had no significant effect on Profit Growth.
The Implementation of Tax Management in The Effort Tax Efficiency Linawati, Linawati
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p240-250

Abstract

This research aims to apply tax management for tax efficiency and reliable tax data. In this research, the method used is Applied Research. The data collection techniques used are interviews and documentation. The results of this study show that PT X is a taxpayer who complies with taxation; this can be seen from tax administration or compliance tax, where tax payments and reporting are made before maturity. The company has complete accounting records, audited financial statements, and proof of transactions that are neatly arranged and sequentially numbered. The tax management strategies applied are making tax equalization working papers in the Periodic Tax Return VAT with the Corporate Income Tax Return, making working papers reconciling income tax withholding and collection with the Corporate Income Tax Return, improving accounting records separated between service costs and material costs to avoid the imposition of higher taxes, changing the PPh 21 tax burden borne to be supported and avoiding expenses that cannot be deducted according to tax regulations. From this application, PT X can avoid administrative sanctions and save taxes. This research is a development of previous research on tax management applied in the form of administration and compliance, tax planning, tax control, and Other Tax Matters.
The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness Novitasari, Desi; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p261-271

Abstract

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selection method used purposive sampling; based on this method, 31 companies were obtained. The data used in this research is secondary data in the form of annual financial reports. The data analysis method used is descriptive statistics, classical assumption test, and panel data regression test using statistical calculations with the application of Eviews version 10. The study results show that gender diversity on the board does not affect tax aggressiveness. Independent commissioners have a positive effect on tax aggressiveness. The size of the board of commissioners has a positive effect on tax aggressiveness. Inventory intensity has a positive effect on tax aggressiveness. Gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity significantly affect tax aggressiveness.
Free Cash Flow, Capital Structure, Dividend Policy, and Stock Price Putri, Celita Ivanda
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p272-280

Abstract

This study aims to empirically prove the effect of free cash flow, capital structure, and dividend policy on stock prices. This research was conducted in a raw goods company. The type of research used is quantitative with associative methods. The data type used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2017-2021. Samples were collected using a purposive sampling method. The number of companies used as research samples was ten, with research methods for 5 (five) years, so 50 observation data were obtained. The data were processed using the Eviews 12 Statistical Program to test the hypothesis using panel data regression analysis. The results of the t-statistical test on dividend policy partially have a positive effect on stock prices. However, free cash flow and capital structure partially hurt dividend policy. The results of the statistical test F free cash flow, capital structure, and dividend policy simultaneously affect stock prices.

Page 13 of 31 | Total Record : 303

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