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Journal of Financial and Tax
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 27763145     EISSN : 27763226     DOI : https://doi.org/10.52421/fintax.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing Banking Capital Market Sustainability Reporting Corporate Tax Individual Tax Tax Planning Tax Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 35 Documents
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Pengaruh Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender Anthony Holly; Fransiskus Eduardus Daromes; Robert Jao; Della Amelia Coeputra
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.432

Abstract

The purpose of this study was to analyze the effect of the CSR Committee on SDGs disclosure with Gender Duality as a moderating variable. The data source used is secondary data taken from the sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sample selection used a purposive sampling technique, in order to obtain a total sample of 54 companies. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that the CSR Committee has a positive and significant effect on SDGs disclosure. Gender duality weakens the influence of the CSR Committee on Disclosure of SDGs.
Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy Tiara Setra Linuhung; Memen Kustiawan; Ida Farida Adi Prawira
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.434

Abstract

This study aims to save tax burden through maximization of expense recognition. The method used is descriptive analysis. Tax planning in this article focuses on maximizing the recognition of CSR expenses, employee training expenses, and post-employment benefit expenses. After the three expenses were recognized, the company's profit before tax decreased by Rp49,037,201,277 and income tax expense decreased by Rp10,788,184,281
Pengaruh Pendapatan Asli Daerah Dalam Mengentaskan Kemiskinan Dengan Pendekatan Fixed Effect Model Yahya Nusa
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.437

Abstract

The purpose of this study is to analyze whether poverty alleviation in the districts/cities of Papua province can be influenced by Regional Original Income or still depends on central transfer funds. The data used in this study are Regional Original Revenue, Balancing Fund and Special Autonomy Fund obtained from the Budget Realization Report (LRA) at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance. Meanwhile, poverty data is obtained from the Central Statistics Agency (BPS) of Papua province, where the data is a combination of time series data and cross section (pool data / panel data) in 29 districts/cities in Papua province during 2012-2022. The research method is panel data analysis with Fixed Effect Model (FEM) approach using EViews12. The results showed that Regional Original Income did not have a significant effect on poverty in the districts/cities of Papua province, while the Balancing Fund and Special Autonomy Fund had a significant effect on poverty in the districts/cities of Papua Province. This shows that in alleviating poverty in the districts/cities of Papua province still depends on central transfer funds, namely the balance fund and special autonomy funds. However, if the government can optimize the sources that are the basis of local original income optimally, then the role of local original income has the potential to reduce poverty in the districts/cities of Papua province.
Manajemen Laba Pada Perusahaan Perbankan: Perubahan Struktur Direksi, Bonus Dewan Direksi, Kebijakan Dividen, dan Perubahan Utang Perusahaan Made Dwi Cahaya Permana; Dadi Heryana; Amrie Firmansyah
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.439

Abstract

This research aims to determine the effect of changes in the board of directors' structure, board of directors' bonuses, dividend policy, and increase in company debt on earnings management. This research uses a purposive sampling method. The data type used is panel data for 2020-2022 in the form of banking sector company data obtained from the Indonesia Stock Exchange with a total of 137 data. The research uses quantitative research methods with multiple linear regression models. This research indicates that changes in directors and directors' bonuses have no effect on earnings management, while dividend policy has a negative effect on earnings management, and changes in debt have a positive effect on earnings management
Pengaruh Kebijakan Dividen, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Ita Rahmawati; Lailatus Sa'adah; Zakiyatul Miskiyah
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.448

Abstract

The goal of this study was to ascertain how the debt policies of banking businesses listed on the Indonesia Stock Exchange would evolve between 2018 and 2022 depending on the dividend policy, profitability, and company growth. The dividend policy, profitability, and corporate growth on the company's debt policy are the variables used in this study. Purposive sampling, or selecting participants based on predetermined criteria, was the sampling technique utilized in this study. Four companies served as samples for this study's criteria. Panel data regression analysis is the method used to determine the combined and individual effects of the independent factors on the dependent variable. Data analysis or regression results demonstrate that debt policy is simultaneously impacted by dividend policy, profitability, and firm growth. Partially, the factors affecting the dividend policy, profitability, and corporate expansion have no appreciable impact on the debt policy. The adjusted R square value of the coefficient of determination is 0.937112 in magnitude. This indicates that three independent variables may account for 93.7112% of the dependent variable, or debt policy, while additional variables or factors outside the model can account for the remaining 6.2888% of the dependent variable

Page 4 of 4 | Total Record : 35

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