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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 5 Documents
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Search results for , issue "Vol. 5 No. 1 (2023): eCo-Fin" : 5 Documents clear
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan KPP Terhadap Kepatuhan Wajib Pajak Pada Perumahan Keroncong Kota Tangerang aciang Herman
eCo-Fin Vol. 5 No. 1 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i1.694

Abstract

Penelitian terdapat tujuan untuk mencari tahu seberapa besar pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, kualitas pelayanan kpp terhadap kepatuhan wajib pajak, penelitian ini memakai metode kuantitatif pada penelitian deskriptif dengan teknik data primer penyebaran kuesioner pada 98 responden. Metode sampel dipilih Nonprobability sampling dengan sampling purposive pengolahan spss versi 25. Metode penelitian yang dipakai yakni Analisis Regresi Linier Berganda, Uji T, Uji F, dan Uji Koefisien Determinasi. Terdapat pada hasil uji yang diperoleh di simpulkan bahwa Pengetahuan Wajib Pajak berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, Kualitas Pelayanan KPP berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Paja. Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Kualitas Pelayanan KPP berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak.
Analisis Pengaruh Profitabilitas, Leverage, Ukuran perusahaan dan Kepemilikan institusional terhadap Tax avoidance maria denastri sarimin; Yunia Oktari
eCo-Fin Vol. 5 No. 1 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i1.695

Abstract

This study aims to determine the effect of profitability, leverage, company size, and institutional ownership on tax avoidance. The population in this research is the financial statements of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. Sampling was carried out using the purposive sampling method with a sample of 22 companies during the observation period of 5 consecutive years so that the total sample was 110. The analysis of this study used the SPSS version 25 program with descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of the research that have been processed show that the significant value of profitability with the ROA measuring tool is 0.407, the significant value of leverage with the DER measuring tool is 0.425, the significant value of firm size is 0.049, and the significant value of institutional ownership is 0.866. The results of this study prove that profitability has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, company size has a significant effect on tax avoidance, and institutional ownership has no significant effect on tax avoidance.
Pengaruh Profitabilitas,Leverage Dan Capital Intensity, Terhadap Tax Avoidance Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 yesis miranda putri lin yan
eCo-Fin Vol. 5 No. 1 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i1.700

Abstract

Penghindaran pajak merupakan suatu hambatan yang dapat mempengaruhi penerimaan kas negara yang diakibatkan oleh wajib pajak badan yang tidak bertanggung jawab dalam membayarkan pajaknya. Riset ini bertujuan untuk menguji seberapa besar dampak dari pengaruh profitabilitas , leverage, dan Capital Intensity terhadap penghindaran pajak pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2021. Metode yang digunakan dalam pengambilan ilustrasi merupakan purposive sampling dengan sampel yang berjumlah 10 industri dari 34 perusahaan pertambangan batu bara di Bursa Efek Indonesia pada tahun 2018 – 2021. Metode analisis data yang digunakan merupakan analisis regresi linear berganda menggunakan SPPS versi 26. Berdasarkan hasil analisis yang dilakukan, penulis dapat mengambil kesimpulan bahwa Profitabilitas tidak berpengaruh terhadap penghindaran pajak, Leverage tidak berpengaruh terhadap penghindaran pajak, Capital Intensity berpengaruh terhadap penghindaran pajak. Profitabilitas, Leverage, Capital Intensity berpengaruh secara simultan terhadap Penghindaran Pajak
Analisis Pengaruh Kurs, Suku Bunga dan Return Saham Terhadap Aktivitas Volume Perdagangan Lia Dama Yanti; calista maxenchio Teja
eCo-Fin Vol. 5 No. 1 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i1.701

Abstract

The analysis technique uses the Multiple Linear Regression method using the SPSS 25 program. The results of the statistical analysis reveal that first, the exchange rate variable has no effect on Trading Volume Activity, this is indicated by a significance value of 0.371 > 0.05 and a t count value of 0.897 < t tabel 1,98238. Second, the interest rate variable has an effect on trading volume activity, this is indicated by a significance value of 0.025 < 0.05 and t count -2.273> t table 1.98238. Third, the variable Stock Return has no effect on Trading Volume Activity, this is indicated by a significance value of 0.571 > 0.05 and a t count value of 0.880 <t table 1.98238. Simultaneously the exchange rate, interest rate, and stock return variables affect trading volume activity, this can be shown by the calculated F value of 3.777 > F table 3.08 with a significance level of 0.013 <0.05.
The Effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) on Stock Price in Telecommunications Sub-Sector Companies Registered at Indonesia Stock Exchange with 2014-2021 Period Cahyani Leo Nita Sowandi; Pujiarti Pujiarti
eCo-Fin Vol. 5 No. 1 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i1.710

Abstract

Investors will consider which companies to choose. The technology sector is one option for investors to invest their capital. Stock prices affect investors who will invest their capital. The supply and demand for the shares of the company in question affect the price of these shares, which varies. To determine whether the independent, namely the current ratio (X1), debt to equity ratio (X2), and earnings per share (X3), have an impact on stock prices as the dependent variable in Telecommunication Subsector Companies Registered in IDX Period 2014–2021, this research was carried out. In this study, there were 9 companies in the population, and 4 companies were chosen for the sample using a purposive sampling technique. According to the findings from the tests, there is an effect between the current ratio and stock prices, but there is no effect between the debt-to-equity ratio and stock prices and no effect between the earning per share and stock prices. Based on the test results simultaneously there is an influence between the Current Ratio, Debt to Equity Ratio, and Earning Per Share on Stock Prices

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