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eCo-Fin
Published by Komunitas Dosen Indonesia
ISSN : 26560941     EISSN : 2656095X     DOI : https://doi.org/10.32877/ef
Core Subject : Economy,
Economics, Econometrics & Finance
Focusing on the development of economics, especially finance & accounting, both scientific and practical reviews, is expected to be a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economics in various social aspects. Development of targeted thinking is the development of: v Fintech, v Accounting, v Reporting, v Taxation, v Monetary, v Economic development, v Environmental economic, and v Entrepreneurship This research is a conceptual study between academics and practitioners in the field and published in the form of a Scientific Journal. Practitioners are expected to work together in medium and sustainable scientific development through building scientific mainstream in the fields of economics, technology and comprehensive business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 2 (2019): Tax Conscious" : 6 Documents clear
Analysis of the Effect of Loan to Deposit Ratio, Non Performing Loan & Capital Adequacy Ratio in Profitability Limajatini Limajatini; Etty Murwaningsari; Sellawati Sellawati
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.603 KB) | DOI: 10.32877/ef.v1i2.121

Abstract

This study aims to analyze the effect of the Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Profitability in conventional banking companies listed on the Indonesia Stock Exchange 2013-2017 observation period. The data used in this study is obtained from the annual financial statements of banking companies on the Indonesia Stock Exchange through the official website on the Indonesia Stock Exchange website. Period of data under study from 2013 to 2017 (5 years). The sample collection using Purposive Sampling method and data analysis using multiple regression analysis with SPSS 23.0 program. From the results of hypothesis test simultaneously (F test) shows that LDR, NPL and CAR simultaneously have a significant effect on profitability, with a significance level of 0.000. While based on partial hypothesis test result (t test) shows that LDR variable does not affect to Profitability with significance level 0,767, NPL have negative and significant effect to Profitability with level of significance 0.000 and CAR have positive and significant effect to Profitability with level signifikan signifikan 0.000
Effect of Company Size, Profitability, and Leverage on Tax Avoidance Amelia Ubu Mukin; Yunia Oktari
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.804 KB) | DOI: 10.32877/ef.v1i2.123

Abstract

The aim of this research to obtain empirical evidence about the size of firm profitability and leverage, to tax avoidance food and beverage sub-sector plastic and packaging listed in Indonesia Stock Exchange in 2016-2017. Determination of the sample was done by using purposive sampling with the number of samples of 13 companies over a period of 2 years of consecutive observations so that the total sample of 26. This research data using SPSS version 20 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test. The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. The results of research show that leverage does not have a significant effect on tax avoidance, while profitability and firm size have an effect on the aggressiveness of tax.
The Influence of Company Growth, Profitability, Audit Tenure, and Size of Public Accounting Firms on the Acceptance of Going Concern Audit Opinions Djoko Djoko; Lia Dama Yanti
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.634 KB) | DOI: 10.32877/ef.v1i2.124

Abstract

This study aims to obtain empirical evidence regarding the effect of company growth, profitability, audit tenure, and the size of the public accounting firm on the acceptance of going-concern audit opinion. The population in this study is audited financial statements in the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The determination of the sample was done using purposive sampling with a total sample of 43 companies over a period of 4 consecutive years of observation so that the total sample was 172. The data of this study used SPSS version 25 with descriptive statistical tests, logistic regression tests. The results of the research that has been processed show that the significant value of company growth proxied using PP (sales growth) is 0.314, the significant value of profitability that is proxied using ROA is 0.001, the significant value of audit tenure is proxied using AT, which is 0.034 and the proximate KAP size is proxied use UKAP which is 0.977. The results showed that the growth of the company and the size of the public accounting firm did not significantly influence the acceptance of the going concern audit opinion while profitability and audit tenure had a significant effect on the acceptance of the going-concern audit opinion.
Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going Concern Opinion Benyamin Immanuel; Rina Aprilyanti
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.68 KB) | DOI: 10.32877/ef.v1i2.125

Abstract

This study aims to obtain empirical evidence on the influence of audit tenure, opinion shopping, company growth and debt to equity ratio towards acceptance of going concern audit opinion. The population in this study is the audited financial statements of infrastructure, utility and transportation services companies listed on the Jakarta stock exchange in 2013-2016. Determination of sample is done by using purposive sampling with amount of sample counted 30 company during period of 4 years observation so that total of sample is 120 datas. This research use SPSS version 23 with test of descriptive statistical analysis and logistic regression analysis. The result of this research shows that company growth has a significant effect on the acceptance of going concern audit opinion, audit tenure does not have a significant effect to the acceptance of going concern audit opinion, opinion shopping does not significantly effect the acceptance of going concern audit opinion and debt to equity ratio going concern audit opinion. Through the simultan significant test showed that the results of the 3 independent variables are not simultaneously influential to the acceptance of going concern audit opinion
Effect of Taxpayer Ownership Obligations, Taxation Understanding and Personal Taxpayer Awareness of Taxpayer Compliance Ida Ida; Jenni Jenni
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.721 KB) | DOI: 10.32877/ef.v1i2.126

Abstract

The research aims to analyze the influence of the obligation to have tax number, understanding of taxation and awareness of taxpayers against taxpayer compliance. The respondents in this study is the tax payers private person residing in housing Regensi II Tangerang. Some previous research on taxpayer compliance shows the results of the same and also different. Therefore, other studies conducted to test a theory about taxpayer compliance. The population inthis research as much as 133 people. A method or technique of sampling conducted in this study was purposive sampling with counting use the formula slovin, so it can be determined the number of taxpayers private people who became the reseacrh as many as 100. The data collected werw processed using a program SPSS version 24.0, with validity test, reliability test, descriptive statistical test, classical assumption test, multiple linear regression analysis, and the last with a hypothesis test. The results of the research that has been processed shows that the value of significant obligation to have tax number is 0,000, significant value understanding of taxation is 0,048, and significant awareness of taxpayers is 0,015. So the results of the study showed that the level of the obligation to have tax number, understanding of taxation and awareness of taxpayers significant effect against a compliance by tax payers
Measuring the Economic Growth and Community Welfare Through Analysis of Regional Revenue and Financial Performance Garaika Garaika; Helisia Margahana; Sri Sarwo Sari; Winda Feriyana
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.997 KB) | DOI: 10.32877/ef.v1i3.143

Abstract

The role of regional revenue in regional finance is one of the important benchmarks in the implementation of regional autonomy. This study aims to examine and give the empirical evidence of the direct and indirect effects of regional revenue and financial performance on economic growth and public welfare. The analytical method using the panel data analysis with fixed method to test the regression model. The finding reveal that regional revenue and economic performance on economic growth significant to the level of community welfare in the Regency/City of South Sumatra Province. The results of this study also prove that regional retribution is not significant to the welfare of the community. This study provides evidence that regional user fees are still unable to meet the budget targets so that regional user fees have a value that has not been able to improve welfare in the districts/ cities of South Sumatra province

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