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INDONESIA
Jurnal Ilmiah ESAI
Published by Politeknik Negeri Lampung
ISSN : 19786034     EISSN : 25804944     DOI : https://doi.org/10.25181/esai.v17i2.2641
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online setelah proses peer to peer review jurnal. Bahasa yang digunakan dalam jurnal ini adalah bahasa Inggris atau Bahasa Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 220 Documents
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Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019 Oky Afriyan; Nurmala Nurmala; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2411

Abstract

The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.  
Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019 Rudi Andrean; Destia Pentiana; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2412

Abstract

This study aimed to determine the effects of operating cash flows and net income on dividend cash. The hypothesis taken was that H1 was the effect of operating cash flow on cash dividends and H2 was the effect of net income on cash dividends. The population of this study were food and beverage companies registered in Indonesia Stock Exchange (IDX) in 2015 – 2019. The sampling method used in this study was purposive sampling, that is sample selection with certain criteria. Eight companies that met the criteria were obtained, so the total sample size was 40 samples. The data collection technique used in this study was secondary data documentation obtained by downloading financial reports published by www.idx.co.id. The data analysis technique used was multiple linear regression test by using SPSS 22. The results of this study indicate that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends.
Pengaruh Komite Audit, Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017-2019 Muhammad Lubara; Damayanti Damayanti; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2528

Abstract

This study aimed to examine the effect of audit committee, family ownership on tax avoidance by focusing on manufacturing companies Iisted in the lndonesia Stock Exchange in the period 2017-2019. Tax avoidance is a dependent variable, while audit committee, and family ownership is independent variables. The sampling method used was purposive sampling with a sample of 47 companies during the observation period of 3 years in a row to produce a total of 141 samples. The analysis technique used in this research is multiple Iinear regression analysis. Data were analyzed using SPSS 22 version. The results of this study indicate that audit committee does not effect tax avoidance, family ownership has an effect on tax avoidance.
Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Rizky Oktaviana; Lihan Rini Puspo Wijaya; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2542

Abstract

The purpose of this study is to find out the factors influencing Tax Avoidance such as Capital Intensity, Firm Size, Leverage, Return On Assets (ROA), and Sales Growth. The population of this study includes all manufacturing companies in various sectors listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique with predetermined criteria, there are 50 companies as samples during 2017-2019. All of data required are obtained from IDX website. Multiple regression analysis is run with tax avoidance as the dependent variable, while capital intensity, firm size, leverage, return on assets (ROA), and sales growth as independent variables. The results of the test show that return on assets (ROA) had an effect on tax avoidance, while capital intensity, firm size, leverage, and sales growth had no effect on tax avoidance.
Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 issomatusaada issomatusaada; Dian Nirmala Dewi; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2543

Abstract

This study aims to determine the effect of leverage and profitability on firm value. This research uses purposive sumpling technique. The population used in this study were 10 companies producing 6 samples based on predetermined criteria. This study uses secondary data from the Indonesia Stock Exchange website, SahamOk, in the form of finance reports and annual reports. Data analysis used classical assumption test, multiple linear analysis test, and t test. Leverage variables used in this study are Debt to Equity Ratio (DER) and Debt Ratio (DR). Profitability variables used in this study are Return On Equity (ROE) and Earning Per Share (EPS). The firm value variable in this study uses Tobin's Q. The results show that ROE and EPS have an effect on firm value but the DER and DR variables have no effect.
Analisis Rasio Keuangan untuk Memprediksi Financial Distress pada PT Austen Jaya di Bandar Lampung Irwandi Irwandi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2546

Abstract

The purpose of this study was to predict financial distress using financial ratio analysis at PT AUSTEN JAYA in Bandar Lampung. The ratio analysis used is the current ratio, return on assets, and leverage. The research data used was obtained directly through interviews and equipped with financial reports for four years from 2018 to 2021. The research method used is descriptive method on the results of financial ratio analysis. Based on the results of the study, it was found that returns on assets decreased continuously from 10.05% in 2018 to 9.04% in 2019, and fell again in 2020 by 6.15%, and there was a slight increase in 2021 to 6.25%. This situation describes the prediction of the occurrence of financial distress in accordance with the results of previous studies that profitability affects the prediction of financial distress. Another thing that supports is the curent ratio which continues to decline on the other hand, the leverage continues to increase. This situation shows the existence of financial difficulties indicated by the company's inability to earn profits, difficulty paying obligations, and the company's financing is increasingly dependent on outside parties. It is hoped that the company will immediately take steps to improve its finances, especially be careful with debt and secondly, do efficiency seriously.
Pengaruh Penerapan E-Filing, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Bandar Lampung Zya Pasha Melando; Irawan Irawan; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2548

Abstract

Taxes are the main source of government & development financing. Realizing the magnitude of the tax benefits, the government implements various ways in order to maximize tax revenue through increasing taxpayer compliance by carrying out tax reforms, namely improving tax regulations and administration systems. Data obtained from the regional office of the Directorate General of Taxes in Bengkulu and Lampung shows the low compliance of individual taxpayers in the city of Bandar Lampung.This study aims to determine the effect of the application of e-filing, tax sanctions, and knowledge of taxation on individual taxpayer compliance in Bandar Lampung City. The data used are primary data obtained through the distribution of questionnaires. The sample used in this study was 100 respondents who met the sample criteria from the total population of individual taxpayers registered at the Primary Tax Service Office in Bandar Lampung City. The method of analysis in this study is multiple linear regression analysis. The results of this study indicate that (1) the application of e-filing has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City. (2) Tax sanctions have no significant effect on individual taxpayer compliance in Bandar Lampung City. (3) Knowledge of taxation has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City.
Pengaruh kepemilikan institusional, komisaris independen, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan manufaktur di BEI 2017 - 2019 Muhammad Daniel; Eksa Ridwansyah; Arif Makhsun
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2549

Abstract

This study aims to determine the effect of institutional ownership, independent commissioners, and fiscal loss compensation. The hypothesis is H1 whether institutional ownership has an effect on tax avoidance, H2 whether independent commissioners have an effect on tax avoidance, H3 whether fiscal loss compensation has an effect on tax avoidance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Determination of the sample using the Purposive Sampling method, namely the selection with certain criteria and obtained 44 companies that meet the criteria, so the total number of samples is 123 company reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The technique used is using SPSS.V.22 test equipment and multiple linear regression test. The results of this study indicate that institutional ownership has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, fiscal loss compensation has affect on tax avoidance and institutional ownership, independent commissioners, and fiscal loss compensation collectively affect tax avoidance.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Kondisi Keuangan, dan Kesadaran Diri Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 : (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Kota Metro) Sekar Woro Wulandari; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2596

Abstract

This research aimed to examine the effect of tax socialization, tax sanction, financial condition, and taxpayer’s self-awareness on taxpayers compliance during the pandemic of Covid-19 partially and simultaneously. This research is survey research. The data were collected using the questionnaire method which was directly distributed to the respondents who are individual taxpayers registered in KPP Pratama Metro City (except civil servants and BUMN employees). After all data collected, authors carried out the data test and hypothesis test through SPSS version 21. The result showed that tax socialization didn’t affect the taxpayer’s compliance, while tax sanction, financial condition and taxpayer’s self-awareness affect individual taxpayer’s compliance registered on KPP Pratama Metro City.
Analisis Reaksi Pasar dan Pergantian Auditor Sebelum dan Sesudah Restatement Firma Agista; Sudrajat Sudrajat; Yenni Agustina
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2601

Abstract

The purpose of this study is to analyze whether there are differences in market reactions and auditor changes before and after the restatement the company. In this study, three variables were used, market reaction, auditor changes and restatement. This research used quantitative method.  The populations are all company listed on Indonesia Exchange IDX in the period of 2017 to 2019 taken with purposive sampling method. The test method uses the Wilcoxon Signed Rank-Test test because the normality test shows that the data are not normal. The data were processed using IBM SPSS Statistics 26.  The results show that there is a difference in the average abnormal return before and after the restatement; there is no difference in the average trading volume activity before and after the restatement; and there is no difference in the change of auditors before and after the restatement because the change of auditors has been regulated in Indonesian regulations.

Page 21 of 22 | Total Record : 220

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