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Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Published by Universitas Internasional Batam
ISSN : -     EISSN : 27765644     DOI : https://doi.org/10.37253/combines
Core Subject : Education, Art, Social, Engineering,
Aerospace Engineering Arts Social Sciences Other
Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare of society since the research results are directly implemented to the society/community. To spread more significant effect; not only for the society/community but also for more external parties; therefore, Universitas Internasional Batam hold a Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) that is attended by lecturers and students from both domestic and overseas partners to disseminate their research works. Through this conference, the researchers are able to share their knowledge and motivation in the application of sustainable research activities.
Arjuna Subject : Umum - Umum
Articles 402 Documents
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THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM, TAX SANCTIONS AND TAX AUDIT ON TAXPAYER COMPLIANCE CASE STUDY OF BATAM CITY TAXPAYER Sari Dewi; Paskaris Paskaris
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Taxpayer compliance is the availability of a person to pay tax rights and obligations accompanied by established rules, which is the responsibility of every taxpayer to comply. The research was carried out with the aim of knowing taxpayer compliance with taxpayer awareness as a moderation that is influenced by the variables of tax disclosure, tax sanctions, and tax audits. The sample from this study is the obligatory tax registered at the Batam City Tax Service Office, where the sample is taken as many as 240 data with test data processed using SmartPLS 3.2.9 software. The test data obtained in this study, namely the direct test, shows that taxpayer compliance is positively and significantly affected by tax sanctions, while tax audits and voluntary disclosure programs have no significant effect. The direct test also shows that taxpayer awareness moderates tax sanctions and tax audits on taxpayer compliance. However, taxpayer awareness does not moderate the voluntary disclosure program's relationship to taxpayer compliance.
BOARD OF DIRECTORS' TENDENCIES TOWARD PROFITABILITY AND ENVIRONMENTAL PERFORMANCE IN INDONESIA yessica step; Muhammad Taufik
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study investigates the impact of board diversity on profitability and environmental performance. The PROPER ratings are designed to address the shortcomings in corporate social responsibility (CSR) disclosures. Moreover, Tobin's Q and business volume ensure consistency in sales and market performance. Consequently, this study contributes to understanding directors' tendency to profitability and/ or environmental concerns, resulting in tremendous corporate governance literature. BOD diversity includes gender, age, education level, expertise, and nationality. In total, 272 data were analysed in the panel data test from 68 companies in 2017-2020. There is a homogeneous composition of the board, which consists mostly of men, older people, bachelor's degrees, and locals. However, BOD expertise is quite heterogeneous. The presence of male and local directors can improve financial performance, but they delegitimise the environment. The old directors cause Tobin's Q to decline, and vice versa for local directors, but they are apathetic to the environment. Surprisingly, board education level improves environmental performance, while accounting expertise has the opposite effect, but they adversely affect financial performance. To attain Sustainable Development Goal No. 5 gender equality, the government must intervene in regulations while companies accommodated. The complex business, including profit and environmental performance, demonstrates the strategic importance of accounting expertise; hence, their proportion needs to be increased. Additionally, homogeneity affects performance stagnation; thus, younger, higher education (master) levels and more foreign directors need to be increased.
ANALYSIS OF THE ROLE OF TRANSFER PRICING AND EARNING MANAGEMENT IN TAX AVOIDANCE IN INDONESIAN COMPANIES Yuki Elvira1, Sari Dewi2 Sari Dewi; Yuki Elvira
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Indonesia is a country that cannot be separated from the problem of tax avoidance. Each country has different corporate income tax rates, for example, Indonesian and Japanese tax rates, where the Indonesian tax rate charged to entities is 25% and the Japanese tax rate charged to entities is 23%. It can be seen that Japan's tax rate is lower than Indonesia, therefore there are many companies that want to do tax avoidance. This research is basic research to solve the problem theoretically and is expected to support further theory development. This study examines the effect of independent variables consisting of transfer pricing and earnings management on tax avoidance as the dependent variable. The control variables used in this study are profitability, leverage, tangibility, liquidity, age, and company size. This study uses data from non-financial sector companies that have been audited and published on the official website of the Indonesia Stock Exchange (IDX). Time data collection methods used in this study arecross-sectionall and time series. The research data sample was obtained through a purposive sampling method, meaning that data collection was carried out by selecting research samples based on certain criteria and considerations. This study measures the level of influence of the choice variable on tax avoidance which is the dependent variable. Transfer pricing and earnings management are independent variables in this study
Analysis of the Influence of Personality and Tax Morals on Student’s Tax Evasion Intentions Jolin Floren Elvinis
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to investigate the correlation among personality traits, tax morale, and tax evasion intentions. The dependent variable in this research is tax evasion intentions, while the independent variables consist of the five dimensions of personality based on the Big Five Personality theory (agreeableness, conscientiousness, openness, extraversion, neuroticism), along with tax morale. To conduct this research, a questionnaire was distributed to 353 active students of the 2019-2022 class from the Faculty of Business and Management at Batam International University. The questionnaire contained 35 questions and was rated using a 7-point Likert scale. The collected data were analyzed using SPSS 25, employing both multiple linear analysis and descriptive statistical analysis. The study's findings revealed a significant positive association between extraversion and tax evasion intentions. On the other hand, conscientiousness and tax morale demonstrated a significant negative correlation with tax evasion intentions. However, no significant relationship was observed between openness to experience, agreeableness, neuroticism, and tax evasion intentions. These results indicate that individuals with higher levels of conscientiousness and tax morale are less likely to engage in tax evasion, while those with higher levels of extraversion tend to have a greater inclination towards tax evasion.
ANALYSIS OF THE INFLUENCE OF TAX AVOIDANCE, FAMILY MEMBERS BOARDS, AND FOREIGN MEMBERS BOARDS ON THE SOCIAL RESPONSIBILITY OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Sinta Arieta
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The purpose of this writing is to determine the factors that influence corporate social responsibility in Indonesia. Several factors can affect corporate social responsibility including tax evasion, family members and foreign members. This writing takes samples from the annual and financial reports of all corporate sectors that publish sustainability reports and are listed on the Indonesian stock exchange from 2017-2021. The research method used was purposive sampling, with the condition that the report must disclose corporate social responsibility in reports for five consecutive years. The results of the study prove that the board of foreign members has a positive and significant effect on corporate social responsibility. Meanwhile, tax avoidance and family member councils have no effect on corporate social responsibility
THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE IN INDONESIA Sindy -
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The aim of the findings of this research is to discover and investigate how tax avoidance affects firm value in Indonesia. State ownership, foreign ownership, company size also affect the value of companies in Indonesia. This research argues that tax evasion and other elements do not necessarily add value to Indonesian firms. Data from entities listed as LQ45 on the Indonesia Stock Exchange between 2017 and 2021 which of course can be used in findings based on this research. Purposive sampling is the procedure used when collecting research samples. The population of entities listed on the IDX is 810 companies, of which 45 companies are included in the LQ45 sample with a total sample data of 225. The findings based on this study prove that tax avoidance, state ownership and foreign ownership are not necessarily capable of having a significant effect on firm value, while company size is certainly capable of providing a positive influence on firm value.
Analysis of the Effect of Ownership Structure and Debt Structure on Earnings Management with Financial Distress as a Mediating Variable on the Indonesian Stock Exchange jocelyn 1942018
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This research aims to analyze and determine the relationship between ownership structure (ownership concentration, managerial ownership, financial institution ownership, family ownership) and debt structure (long-term debt and short-term debt) on earnings management which is mediated by financial difficulties. This research uses a quantitative method where data is tabulated from the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (BEI), obtained from 392 non-financial companies according to sample criteria from 2016-2020. The sample data that is the object of research is 1823 data. This research processes data using SmartPLS software to analyze panel regression so that conclusions can be drawn. The results of this study show that the variables ownership concentration, managerial ownership, non-financial institution ownership, family ownership, short-term debt and financial difficulties are not significant in influencing earnings management, but the variables financial institution ownership and long-term debt significantly influence earnings management. And managerial ownership is not significant in influencing financial difficulties. The financial difficulty variable as a mediating variable between shares owned by managers and earnings management does not have a significant mediating impact
The Influence of Corporate Governance on Company Financial Difficulties with Political Connections as Moderation Teddy Jurnali; Wulan Angreni
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to analyze the influence of corporate governance on corporate financial distress with political connections as a moderation. The research population used is data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the 2017-2021 period. Sampling using purposive sampling. Data analysis was performed using panel data regression and using Eviews software. Research shows that board size has a negative effect on financial distress, while family ownership has no significant effect. This research shows that political connections can strengthen the relationship between board size and family ownership of financial distress in companies
The Effect Of Audit Fees And Audit Opinions Which Are Moderated By The Role Of Women On The Board Of Directors On Corporate Tax Avoidance Sherly Sherly
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to ascertain the impact of women in board who moderate the relationship between audit fees and audit opinion on corporate tax avoidance. In total, 120 non-financial firms listed on the Indonesia Stock Exchange between 2017–2021 matched the criteria for the study and served as research samples. Panel data regression was the method of data analysis used in this study. According to the study's findings, there is no impact between audit fees and audit opinion on tax avoidance practices. The results also show the same thing for audit fees and audit opinion which are moderated by the role of women in board, which has no impact on tax avoidance practices. The results of this study should be able to help academics and other researchers in determining the effect of audit fees and audit opinion on corporate tax avoidance moderated by the role of women in board
The Influence Of Audit Committee Effectiveness And Financial Condition On Audit Delay In Companies Listed On The Indonesian Stock Exchange Robby Krisyadi; Bambang Bambang
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The findings based on this study aim to analyze the influence of audit committee characteristics, audit committee diversity, and the financial condition of entities with audit delay. The research sample was created by generating 1019 data using panel data from companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the technique used in the sample selection process. The findings can be concluded that audit committee size, audit committee independence, audit committee meetings, audit committee accounting skills, female audit committee chairs, age of audit committee members, and corporate news are not necessarily able to have a significant effect on audit delay. However, female audit committee accounting expertise is certainly able to have a significant negative effect on audit delay. The increasing role of women with audit committee expertise will increase the quality of financial reporting, including reducing audit delay. In addition, the age of the audit committee members and financial distress can certainly give a positive significance to audit delay. Thus, the results of this study become an important record for companies and regulators regarding the importance of the role of audit committee diversity and financial conditions on audit delay

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