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Yananto Mihadi Putra
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yananto.mihadi@mercubuana.ac.id
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Editorial Team Office: Universitas Mercu Buana Research Center, D Building 1st floor, South Meruya Street No.1, Kembangan, West Jakarta 11650. Phone 021-5840816 Extention 3451 Fax. 021-5840813
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INDONESIA
Jurnal Ilmu Ekonomi dan Sosial (JIES)
Published by Universitas Mercu Buana
ISSN : 23019263     EISSN : 26210371     DOI : https://doi.org/10.22441/jies
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
JURNAL ILMU EKONOMI DAN SOSIAL (JIES) is a single-blind peer-reviewed, quarterly, multidisciplinary research journal in the field of Economics and Social Sciences who published by the Research Center, Universitas Mercu Buana. This journal discusses the results of conceptual and applied science research relating to the fields of economics and social sciences and available in Printable version (p-ISSN: 2301-9263) and Online versions (e-ISSN: 2621-0371). This journal is specifically interested in publishing innovative papers in the fields of Economics (such as Economics, Econometrics, Finance, Business, Management, and Accounting) and Social Science (organizational, politics, media and communication, environmental communication, audience studies, social issues, social work, social welfare and studies woman).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 184 Documents
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THE EFFECT OF PROFITABILITY,CAPITAL INTENSITY,COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON TAX PLANNING (Empirical Study on CompaniesPropertiesAndReal Estatelisted on the Indonesia Stock Exchange (IDX) in 2018-2020) Indriyani
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

This study aims to examine the effect of profitability, capital intensity, firm size and institutional ownership on tax planning. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data with a population of all property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020 with a total of 65 companies. Sampling decisions in this study used a purposive sampling method in which samples were selected based on certain criteria and obtained a sample of 66 financial reports from 22 property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020. The statistical method used in this research is multiple linear regression analysis. The analytical methods used include descriptive statistical tests, classic assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. In addition, a test of the coefficient of determination and a hypothesis test were also carried out. The results showed that profitability and institutional ownership have a negative effect on tax planning. Meanwhile, capital intensity and company size have no effect on tax planning.
The Effect of Profitability, Corporate Social Responsibility, Independent Commissioner and Audit Committee on Tax Avoidance (Study on Mnaufaktur Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) Karimah Budiaty; angela dirman
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

This study aims to analyze the effect of profitability, corporate social responsibility, independent commissioners, and audit committee decision case studies in manufacturing companies consumer goods industry sector listed onthe Indonesian stock exchange in 2017-2021. In this study has 5 variables used, namely tax avoidance as a dependent variable while profitability, corporate social responsibility, independent commissioners, and audit committee as independent variables. This study used secondary data with using the purposive sampling method. The sample used in this study were 34 companies. The data analysis used for this test is multiple linear regression analysis with SPSS version 25 program. Based on the result of this study it was found that profitability has a positive effect significant effect on tax avoidance. Corporate Social Responsibility has a negative significant effect on tax avoidance. Independent commissioners has no significant effect on tax avoidance and audit committee has no significant effect on tax avoidance.
THE EFFECT OF COMPANY SIZE, LEVERAGE, AND PROFITABILITY ON TAX AGGRESSIVENESS (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period) Leriandri Ayuni; Yananto Mihadi Putra
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

Tax aggressiveness is an action that has the aim of reducing taxable incomethrough tax planning and using methods that are classified or not classified as tax evasion. This study aims to determine the effect of company size, leverage and profitability on tax aggressiveness. This research is motivated by the importance of information about the factors that affect tax aggressiveness. In 2019, tax evasion occurred in companies with the taxation sector. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2018 - 2020. The sample of this study was 19 issuers or 57 company financial statement data used in this study. This study uses multiple linear regression. The results of this study indicate that leverage has an effect on tax aggressiveness. Meanwhile, firm size and profitability have no effect on tax aggressiveness. This study supports previous research which shows that company size has no effect on tax aggressiveness, leverage has no effect on tax aggressiveness, and profitability has no effect on tax aggressiveness.
The Influence of Return On Assets (ROA), Debt To Assets Ratio (DAR), Proportion of Independent Commissioners and Auditor Change on Financial Report Fraud Putri Widianti; Dwi Asih Surjandari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

This study aims to determine the effect of Return On Assets, Debt to Asset Ratio, Proportion of Independent Commissioners and Replacement of Auditors on financial statement fraud. The population used in this study were banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Determination of the sample using the purposive sampling method, there were 20 companies that met the sample selection criteria. The data in this study were analyzed using multiple regression analysis using data analysis tools, namely using SPSS v25 software. The results of this study indicate that the variable return on assets has an effect on financial statement fraud. While the variables Debt to asset ratio, proportion of independent commissioners and replacement of auditors do not affect financial statement fraud.

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