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Journal of Social Science and Humanities
Published by PT. ELSHAD TECHNOLOGY INDONESIA
ISSN : -     EISSN : 31093019     DOI : https://doi.org/10.70822/jssh.v1i01
Core Subject : Economy, Humanities, Science, Art, Social,
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Social Science and Humanities The interdisciplinary research edition covering scientific areas: - Social Science - Business Management - Accounting - Economics - Finance - Humanities - Decision Sciences - Art - Psychology Taking into account the interdisciplinary character of the journal, the authors in its materials should emphasize field of application of their research, always emphasizing the importance of the subject for the research community in related fields of knowledge.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 01 No. 02 (2025)" : 5 Documents clear
The Influence of Independent Commissioners and Audit Committee on Tax Avoidance Ibrahim, Rosida; Esti Rahayu, Nika; Primasiwi, Asri
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.83

Abstract

This study was conducted in order to empirically test the influence of independent commissioners and audit committee on tax avoidance. The population in this study in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The research sample was obtained by the Purposive Sampling method of 23 companies or as many as 69 companies in 5 research periods. The analysis tool used is EViews-12, with technical data analysis in the form of selected modeling tests (fixed effect models), classic assumption tests (normality tests, multicollinearity tests and heteroscedasticity tests), panel data regression analysis, and hypothesis test (T test, F test, and coefficient determination test). In this study Tax Avoidance was measured using Effective Tax Rate (ETR) which is to divide the tax burden with profit before tax. ETR results that are close to number 1 show the more obedient to the company in fulfilling its tax obligations. Independent Commissioner is measured by dividing the number of independent commissioners in the company with the entire number of Board of Commissioners. The Audit Committee is measured by the total number of audit committees in the company. The results showed that independent commissioners had a significant effect on the positive direction on tax avoidance and the audit committee had a significant effect on tax avoidance in a positive direction. Based on the results of the study shows that the independent commissioners and audit committees have functioned well in conducting supervision so that tax avoidance can be minimized.
Laundry Service Business Development Strategy for Aiko Laundry Cekok Babadan Ponorogo Tohari, Hamim; Pandowo, Hedi; Dwi Wibawa, Koerniawan; Kurnia Sari, Chanif
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.86

Abstract

In the modern digital era, technology and social media play an important role in supporting businesses, including in the laundry business. This business is included in the category of micro, small and medium enterprises (MSMEs) engaged in the service sector. Aiko Laundry, located on Jalan Sunan Kudus number 74 Cekok Babadan Ponorogo, East Java Province, is an example of how MSMEs utilize technology in their operations. Aiko Laundry uses social media such as WhatsApp, Instagram, and Facebook for marketing and promotion strategies. Two payment methods are available for customers, namely conventional (pay on place) and digital (ATM, Mobile Banking, OVO, and Gopay). SWOT analysis was implemented by Aiko Laundry for the development of its business strategy. These results indicate that Aiko Laundry's business is feasible to be developed. Aiko Laundry's finances recorded a monthly turnover of Rp 6,570,800 and cash disbursements of Rp 2,890,000. This resulted in a net profit of around Rp 2,743,800. per month. Thus, in a year, Aiko Laundry can generate net income of around Rp 34,680,000. In the context of SWOT and social media, Aiko Laundry can take advantage of its strength in the use of social media for marketing and promotion (strength). Nevertheless, they need to maintain the quality of services to avoid weaknesses (weakness). The opportunity that can be taken by Aiko Laundry is an increase in social media and digital payment (Opportunity) users, while threats can come from competitors who also use social media in their marketing strategy (threat).
Analysis of the level of financial performance of sharia commercial banks with the Islamic Performance Index approach Kirowati, Dewi; Noor Anggraeny, Shinta; Kumalawati, Lely
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.87

Abstract

The purpose of the study was to analyze the level of financial performance of sharia commercial banks in Indonesia with the Islamic Performance Index approach for the period 2021 - 2024. Because the growth of sharia commercial banks is quite rapid, it is necessary to know the level of financial performance based on sharia principles in Islam,. The type of research used is a non -statistical quantitative descriptive research with a population of 13 sharia commercial banks in Indonesia and purposive sampling sampling techniques with a sample of 4 sharia commercial banks that publish financial statements up to 2024. Employee Welfare Ratio with a very unsatisfactory predicate, the value of Islamic Investment vs. Non -Islamic Investment as a whole with a very satisfying predicate, the value of Islamic income vs non -Islamic income as a whole with a satisfactory predicate
The Effect of Profitability, Executive Character, and Company Size on Tax Avoidance: A Case Study of Manufacturing Companies on The IDX Ramadhani Kurniawan, Aditya; Sugiharto, Sugiharto; Pandowo, Hedi
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.88

Abstract

This study aims to analyze the effect of profitability, executive character, and company size on tax avoidance with leverage as an intervening variable. The population of this study consisted of 220 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a sample of 61 companies selected through a purposive sampling method. The data used are secondary data that are quantitative in nature. The analysis method used is path analysis to identify direct and indirect effects using SPSS 22 software. The data was processed using path analysis and the results showed that executive character, company size and profitability did not affect the company's tax avoidance with leverage as an intervening variable. The existence of tax avoidance practices that are still carried out by companies, it is hoped that the results of this study can be used by companies to avoid tax avoidance practices, for investors to assess tax avoidance before making decisions, and also for policy makers to detect tax avoidance
The Influence of Profitability and Leverage on Tax Aggressiveness (Empirical Study on LQ45 Companies in 2022-2024) Esti Rahayu, Nika; Ibrahim, Rosida; Primasiwi, Asri; Fauziah, Ghea; Sebti Nurkumalasari, Ika
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.99

Abstract

This study aims to analyze the effect of profitability and leverage on tax aggressiveness in companies listed in the LQ45 index during the 2022–2024 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), and leverage is measured using the Debt to Equity Ratio (DER). The sample was selected using purposive sampling, resulting in 72 observations. Data analysis was performed using multiple linear regression with E-Views 12. The results show that both profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.013631 indicates that only 1.36% of the variation in tax aggressiveness can be explained by profitability and leverage, while the remaining 98.64% is influenced by other factors outside the model. These findings suggest that the level of profit and debt does not determine tax aggressiveness behavior, as managerial decisions are more influenced by factors such as corporate governance, creditor supervision, as well as considerations of reputation and legal risk.

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