cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Kiki
Contact Email
outlinepublisher@gmail.com
Phone
+6281263906834
Journal Mail Official
jesoutline@gmail.com
Editorial Address
Jalan Sukmo, Kabupaten Deli Serdang.
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
Outline Journal of Economic Studies
Published by Outline Publisher
ISSN : -     EISSN : 29638364     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Outline Journal of Economic Studies is published by Outline Publishers. The journal is published twice a year in March and September. The editorial accepts general articles covering the economy both nationally and internationally where no other media has ever published.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 1: October - March 2022" : 7 Documents clear
The Effect of Managerial Ownership, Profitability and Social Responsibility on Tax Avoidance in Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange Jessica
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether Managerial Ownership, Profitability and Social Responsibility have a significant effect on Tax Avoidance in retail trade sub sector companies that are listed on the Indonesia Stock Exchange. The population in this study are retail trade sub-sector companies listed on the Indonesia Stock Exchange were 26 companies. The research sample were 7 companies with purposive sampling technique. The results showed managerial ownership and Profitability variable did not affect Tax Avoidance in retail trade sub sector companies listed on the Indonesia Stock Exchange while Corporate Social Responsibility affected Tax Avoidance in retail trade sub sector companies that are listed on the Indonesia Stock Exchange. F test results show that the Managerial Ownership, Profitability and Corporate Social Responsibility variables affect Tax Avoidance in retail trade sub sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test show that the Tax Avoidance variable can be explained by the variables of Managerial Ownership, Profitability and Corporate Social Responsibility, while the remaining Tax Avoidance variables can be explained by other variables not examined in this study such as Leverage, Company Size and Audit Committees.
The Effect of Profitability, Leverage and Company Size on Tax Avoidance in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period Jesslyn Thesia
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of Profitability, Leverage and Size Against Tax Avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange. The research methodology used is quantitative method and source data is secondary data. The unit of analysis and observation in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange, with the total population as many as 23 companies. From the population, chosen with purposive sampling method and obtained as many as 14 companies for 4 periods, namely the period 2016-2019 which amounted 56 samples. T test results show that the Profitability has no significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies, Leverage has no significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies and Size has a significant effect on Tax Avoidance in food and beverage sub-sector manufacturing companies. F test results indicate that the variable Profitability, Leverage and Size significantly influence Tax Avoidance in food and beverage sub-sector manufacturing companies. The coefficient of determination test results (Adjusted R2) shows that the Tax Avoidance variable can be explained by the variables of Profitability, Leverage and Size and the remaining Tax Avoidance variable is explained by other variables not included in the research model such as Sales Growth, Audit Comittee and Executive Character.
The Effect of Liquidity and Sales Growth on Tax Avoidance in Various Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period Mervin Nyoriman
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the significant effect of Liquidity and Sales Growth on Tax Avoidance in various consumer goods industry companies listed on the Indonesia Stock Exchange Period 2014-2018. The population in this study is the Various Consumer Goods Industry companies on the Indonesia Stock Exchange in the 2014-2018 period as many as 46 companies. The research sample in this study were 11 companies with a purposive sampling technique. Data analysis techniques using multiple linear regression analysis methods. T test results show that liquidity has no effect on Tax Avoidance in various consumer goods industry companies Listed on the Indonesia Stock Exchange Period 2014-2018 and Sales Growth has a significant effect on Tax Avoidance in various consumer goods industry companies Listed on the Indonesia Stock Exchange Period 2014-2018. F test results show that the Liquidity and Sales Growth variables significantly influence the Tax Avoidance at various consumer goods industry companies Listed on the Indonesia Stock Exchange Period 2014-2018. The coefficient of determination test results (R2) shows that the Tax Avoidance variable can still be explained by the Liquidity and Sales Growth variables while the remaining Tax Avoidance variables can be explained by other variables not examined in this study such as Leverage and Profitability.
The Effect of Profitability and Corporate Tax on Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange for the 2014 – 2018 Period Olivia
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of Profitability and Corporate Tax toward Capital Structure in food and beverage manufacturing companies listed at Indonesia Stock Exchange. The unit analysis and observation in this study is food and beverage manufacturing companies listed at Indonesia Stock Exchange, with total population of 18 companies. From this population, 10 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2014-2018 which sum up to 50 samples.The results of the research analysis show Profitability has a significant effect on and Capital Structure and Corporate Tax partially does not have significant effect on Capital Structure. The results showed that Profitability and Corporate Tax simultaneously have a significant effect on Capital STructure in food and beverage manufacturing companies listed at Indonesia Stock Exchange period 2014 – 2018. The results of this study are supported by the value of R square which means Profitability and Corporate Tax have an effect on Capital Structure. While the remaining is effected by other factors originating from outside this research model such as sales stability, activa structure, operational leverage, growth rate, control, characteristic of management, characteristic of creditors, rating agency, financial market condition, and financial flexibility.
The Influence of Price and Service Quality on Gojek's Brand Image on Eka Prasetya's Students Wahyu Sahputra
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Service Price and Service Quality on Brand Image Gojek on Eka Prasetya Students. The population in this study were Eka Prasetya students as many as 941 respondents. The research sample in this study were 90 people with Slovin formula. The T-test results showed that price partially had a positive and significant effect on Brand Image Gojek for Eka Prasetya Students. The T-test results showed that the Service Quality of Services partially had a positive and significant effect on Brand Image Gojek for Eka Prasetya Students. The F-test results show that the Price and Service Quality variables simultaneously have a positive and significant effect on Brand Image Gojek for Eka Prasetya Students. The coefficient of determination test results (R2) shows that the Brand Imag variable can be explained by the Price and Service Quality variable and the rest is explained by other variables not included in the research model such as Promotion and Customer Loyalty.
Analysis of The Effect of Unemployment Rate and Human Development Index On Poverty In The Province of North Sumatra Marpaung, Riky Aulia Rachman; Rahayu, Fitri; Sintia, Iin
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Open Unemployment Rate and Human Development Index on poverty in North Sumatra. The data used is secondary data taken from BPS on the open unemployment rate, human development index, and poverty percentage. Data was obtained from panel data from 33 districts/cities in North Sumatra for 3 years from 2020 to 2022. The data analysis technique uses regression analysis using Random Effect based on the results of the Lagrange Multiplier test. The results showed that the open unemployment rate had a negative and insignificant effect on poverty. Meanwhile, the human development index has a negative and significant effect on poverty in North Sumatra.
Pengaruh Faktor Determinan Sektor Perkebunan Kelapa Sawit terhadap Pertumbuhan Sektor Pertanian di Sumatera Utara: Suatu Analisis Muhammad Fitri Rahmadana
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the impact of several factors, specifically, the area of oil palm plantations, oil palm production, and the number of workers in the agricultural sector on the agricultural sector's Gross Regional Domestic Product (GRDP) in North Sumatra Province. The study employs secondary data obtained from BPS North Sumatra Province, including PDRB variables in the agricultural sector, the area of oil palm plantations, palm oil production, and the number of workers in the agricultural sector in five districts, namely Asahan, Langkat, Labuhanbatu Utara, Labuhanbatu Selatan, and Labuhan Batu districts. The time series data span from 2008 to 2017. The Ordinary Least Square (OLS) method with a panel data regression estimation model using Eviews 10 was applied to analyze the data. The findings indicate that the collective effect of the independent variables, namely land area, production, and the total workforce of the agricultural sector, has a significant impact on the agricultural sector's GRDP. Furthermore, the results reveal that the land area and palm oil production variables have a positive and significant impact on the agricultural sector's GRDP in North Sumatra Province. In contrast, the labor force in the agricultural sector has a negative effect on the agricultural sector's GRDP in North Sumatra Province.This research aims to investigate the impact of several factors, specifically, the area of oil palm plantations, oil palm production, and the number of workers in the agricultural sector on the agricultural sector's Gross Regional Domestic Product (GRDP) in North Sumatra Province. The study employs secondary data obtained from BPS North Sumatra Province, including PDRB variables in the agricultural sector, the area of oil palm plantations, palm oil production, and the number of workers in the agricultural sector in five districts, namely Asahan, Langkat, Labuhanbatu Utara, Labuhanbatu Selatan, and Labuhan Batu districts. The time series data span from 2008 to 2017. The Ordinary Least Square (OLS) method with a panel data regression estimation model using Eviews 10 was applied to analyze the data. The findings indicate that the collective effect of the independent variables, namely land area, production, and the total workforce of the agricultural sector, has a significant impact on the agricultural sector's GRDP. Furthermore, the results reveal that the land area and palm oil production variables have a positive and significant impact on the agricultural sector's GRDP in North Sumatra Province. In contrast, the labor force in the agricultural sector has a negative effect on the agricultural sector's GRDP in North Sumatra Province.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 5 No. 1: October 2025 - March 2026 Vol. 4 No. 2: June-September 2025 Vol. 4 No. 1: October - March 2025 Vol. 3 No. 2: June - September 2024 Vol. 3 No. 1: October - March 2024 Vol. 2 No. 2: June - September 2023 Vol. 2 No. 1: March 2023 Vol. 2 No. 1: October - March 2023 Vol. 1 No. 2: June - September 2022 Vol. 1 No. 1: October - March 2022