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Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

This research aims to determine the influence of profitability, company size, audit quality and audit committee on Tax Avoidance in property and real estate companies listed on the Indonesian Stock Exchange in 2019 - 2023, as many as 94 companies. The sampling technique used was the purposive sampling method and 220 sample data were obtained from 44 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The population in this research is Property and Real Estate companies listed on the Indonesian Stock Exchange. The results of this research show that Profitability Committee has a positive and significant effect on Tax Avoidance, while Company Size, Audit Quality and Audit Committee have no effect on Tax Avoidance.

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

This study aims to find out how the influence of corporate image and relational marketing on consumer purchase decisions. The sample in this study is 78 people who use CV services. Zia car Banda Aceh. This study is a survey research with a quantitative approach, using the multiple linear regression analysis method with the help of the SPSS program. The results of this study show that the corporate image (,X-1.) has a positive influence and a significant level below 0.05, namely (0.00 < 0.05) or ,H-a . is accepted on the consumer's purchase decision (Y) on CV. Zia of Banda Aceh car partially (ttable > tcal value or 4,512 > 1,664). Relational marketing (,X-2.) has a positive influence and a significant level below 0.05 namely (0.015 < 0.05) or ,H-a . is accepted on the consumer's purchase decision (Y) on CV. Zia of Banda Aceh car partially (tcount value > ttable or 2,492 1,664). The most dominant variable has an influence on consumer purchase decisions (Y) on CV. Zia car Banda Aceh is a variable of the company's image (,X-1.) with a ttable > tcount value or 4,512 > 1,664 and the smallest significant value 0.00. The results of the F test show that the variables of company image (,X-1.) and relational marketing (,X-2.) together have a positive and significant effect on consumer purchase decisions (Y) on CV. Zia car Banda Aceh. Based on the results of the research, the author suggests that the quality of service can be improved and maintained so that consumers are not disappointed with the service and consumers will be loyal to continue buying used cars at CV. Zia Car Banda Aceh.

It is used to known how balancing funds and original local goverment revenue are impact to regional expense in 2019-2023. The population was taken from four districts on Madura Island. The budget realization report for each district is the secondary data used. Use SPSS program with linear regression analyze. The result is that original local goverment revenue, revenue sharing fund, and specific allocation fund didn't impact to regional spending. Apart from that, general allocation funds is impact to regional expense. And all of them are significant impact on regional expense in four districts on Madura Island simultaneously.

The talent scouting program is an important strategy in recruiting and developing personnel to ensure that organizations, including the Indonesian Navy, have quality human resources and are able to face modern challenges effectively. This research aims to explore the effectiveness of talent scouting programs in the context of the Indonesian Navy to identify and develop potential talents. This research aims to evaluate the relationship between talent selection methods, information sources, supporting technology, and development programs on the quality of Indonesian Navy personnel recruited through the talent scouting program. This study uses a quantitative approach by analyzing data from 55 respondents involved in the Indonesian Navy's talent scouting program. Data was collected through surveys using structured questionnaires, and analyzed using statistical techniques such as simple linear regression to evaluate the relationship between the variables studied. The results of the analysis show that talent selection methods and information sources have a significant influence on the quality of Indonesian Navy personnel (beta coefficients 0.62 and 0.58, respectively, t = 3.75, p = 0.002 and t = 4.21, p = 0.001). However, assistive technology showed a less significant effect (beta coefficient = 0.35, t = 1.80, p = 0.087). The development program was found to have a significant positive impact on personnel quality (beta coefficient = 0.70, t = 4.55, p = 0.000). The regression results show that the overall model is significant (F = 6.21, p = 0.001), confirming the importance of the variables studied in improving the quality of Indonesian Navy personnel through talent scouting programs.  

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.  

This study aims to examine the effect of money ethics, taxation system, and tax justice on tax evasion with religiosity as a moderating variable. This type of research is quantitative research using primary data obtained from questionnaires distributed to individual taxpayers registered at KPP Pratama Semarang Candisari. Sampling using the slovin formula with a total sample of 125 people. The method of data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that money ethics and tax justice have a negative and significant effect on tax evasion, while the tax system has no effect on tax evasion. Religiosity cannot moderate the effect of money ethics and tax justice on tax evasion, while religiosity can moderate the effect of the tax system on tax evasion.

The purpose of this research is to determine: (1) The partial influence of leadership style and work environment on employee performance at PT. Color Warni Investama with an Fcount value of 57.061 in Sig. (P) = 0.000.  or Fcount > Ftable (57.061 > 3.14); (2) To determine the influence of leadership style and work environment simultaneously on employee performance at PT. Colorful Investama; (3) The leadership style variable is the dominant variable that influences employee performance. The sample used in this research was 65 people. In this research, data analysis uses multiple linear regression statistics with the help of the SPSS program. The results of the research show that: (1) leadership style and work environment variables simultaneously have a significant effect on employee performance, (2) leadership style and work environment variables partially have a significant effect on employee performance, (2) leadership style variables have a significant effect on employee performance with a tcount value of 6.346 in Sig. (P) = 0.001 or tcount > ttable (6.3469>1.998); (3) that work environment variables have a significant effect on employee performance; (4) The leadership style variable is the dominant variable that influences employee performance. This can be seen from the standard leadership style beta coefficient of 0.551 > the work environment beta coefficient of 0.374.

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).    

The advancement of technology becomes important in entertainment industry without the exception of online games. One of the most popular games is Mobile Legends: bang Bang in which the number of players keeps on increasing annually. The purpose of this research is to evaluate skin purchase decision based on price perception, promotion, and product design in Mobile Legends: Bang Bang. Several independent variables that are used in this research include price(X1), promotion (X2), and product design (X3). This quantitative research is done with purposive sampling method through Google form questionnaires and is analyzed with SPSS program. There are 175 respondents who are from Surabaya that play Mobile Legends: Bang Bang. This research shows that all variables are valid and reliable, because the classical assumption test that is done proves there is no heteroscedasticity and multicolinearity as well as fulfill linearity and normality assumption. T-test that is done also shows that there is no significant effect of price perception on purchase decision eventhough showing positive correlation. While, promotion and product design prove significantly affect positive on purchase decision.

The aim of this research is to obtain significant data and analyze the influence of the Team Assisted Individualization (T.A.I) learning model on the ability to solve mathematical problems on the subject of linear programming in class X students at MA Al Ittihad Sawangan Depok. The research method used is a quasi-experimental method (quasi-experiment). Sampling was carried out using a cluster random sampling technique with a research sample of 40 students, namely 20 students in class X IPS 2 as the experimental class and 20 X IPS 1 as the control class. The analysis technique used is a comparative analysis technique with the t-test, at a significance level of α= 0,05. The analytical requirements tests used in this research are the Chi-Square test for normality test and Fisher's test for homogeneity test. At a significance level of 0,05 with the Chi-Square test in the experimental class the price X2count <X2table (-33,38 < 9,488) while for the control class the price Homogeneity test at a significance level of 0.05 with Fisher's test, obtained F-count = 1,642 and F-table = 2,165 with a significance level of α= 0,05. Because Fcount < Ftable, H0 is accepted, so it can be concluded that the two classes have the same or homogeneous variance. Hypothesis testing uses the t-test with a significance level of α= 0,05. From the calculation results, t-count = 3,619, while ttable with degrees of freedom = 38 is 2,026, meaning t-count > t-table. Thus H0 is rejected and H1 is accepted. This research concludes that mathematical problem solving abilities using the Team Assisted Individualization (T.A.I) learning model are better than mathematical problem solving abilities using the Expository model.

This research aims to describe motivation and work discipline on employee performance at PT. Setiajaya Mobilindo Depok. Motivation and work discipline play an important role in improving employee performance. Because with motivation, employees will be motivated to increase their energy and thoughts in realizing the achievement of company goals. Providing motivation will influence the level of work discipline aimed at achieving optimal performance. This research uses a quantitative approach with a causal associative type of research. The population was 58 employees and the sample used was a saturated sample. The data collection technique uses a questionnaire. Data processing uses the SPSS version 25 program with multiple linear regression analysis techniques. Based on the research results, it is known that 1) the motivation variable partially has a positive and significant effect on the performance of PT employees. Setiajaya Mobilindo Depok. 2) The work discipline variable partially has a positive and significant effect on the performance of PT employees. Setiajaya Mobilindo Depok. Meanwhile 3) simultaneously motivation and work discipline have a positive and significant effect on the performance of PT employees. Setiajaya Mobilindo Depok.

Bona Village is one of the villages in Gianyar Regency where the majority of women work in the informal sector, namely as palm palm craftsmen. The aim of this research is to analyze the influence of working hours, recent education, and number of family dependents on the income of women palm palm craftsmen in Bona Gianyar Village. The number of samples used was 90 people using probability sampling techniques , namely simple random sampling. The research instrument uses a questionnaire in the form of several questions which will be distributed directly to the research location. The collected data was then tested and analyzed using multiple linear regression analysis with the SPSS 26 program. The research results showed that. 1) Working hours, education level, and number of family dependents have a simultaneous influence on the income of women palm leaf craftsmen in Bona Village, Gianyar. 2) Working hours, education level, and the number of family dependents has a partial positive effect on the income of women palm leaf craftsmen in Bona Village, Gianyar. The implications of this research consist of theoretical and practical implications. Theoretically, this research supports the concept of human capital theory in the form of investment in education, time allocation theory in working hours and income theory in the production results produced.

This research aims to determine the effect of economic growth and unemployment on poverty in South Sumatra Province in 2014-2023. This research uses a quantitative method which is a scientific approach to managerial and economic decision making. The analytical method used in this research is the multiple linear regression analysis method using an analysis tool, namely the Eviews 2010 program to facilitate data processing. The data used in this research is secondary data, secondary data was obtained from the Central Statistics Agency of South Sumatra Province for the period 2014 to 2023. The type of data used in this research is time series data, namely time series data. . The research results show 1) Economic Growth has an insignificant positive effect on Poverty. 2) Unemployment has an insignificant negative effect on poverty. 3) Economic Growth and Unemployment together have a positive and significant effect on Poverty.

Factors that influence employee performance include motivation and work environment. This research aims to find out whether motivation and work environment influence employee performance at PT. Mitra Sakti Boshe VVIP Club Yogyakarta. This type of research is included in quantitative research. This research was conducted at the company PT MITRA SAKTI BOSHE VVIP CLUB YOGYAKARTA. The population in this study were 20 employees at BOSHE VVIP CLUB YOGYAKARTA. The sampling technique used in this research is saturated sampling. In data collection carried out using primary data, primary data is by distributing questionnaires to respondents. The data collection technique in this research is a questionnaire. This research was analyzed using multiple linear regression using the IBM SPSS Statistics 26 program. Variable measurements used a Likert Scale: Strongly Agree (weight 5), Agree (weight 4), Neutral (weight 3), Disagree (weight 2) and Strongly Disagree (weight 1). The analytical tools used in this research are: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test: T test and F test. It is hoped that the results of this research will serve as a basic reference later in making a thesis proposal, So this research method will also study procedures regarding motivation and work environment on employee performance. Research and includes activity steps, as well as research methods that will later be used.

This research aims to determine and analyze the influence of working capital and financial management on the case study at PT Nippon Indosari Corpindo Tbk. The methodology used is action research, data sourced from secondary data, the data collection technique for this research uses online sources (available websites), printed sources (research reports) regarding financial reports for 2018 - 2024. The analysis used in this research is regression multiple linear and requires the SPSS version 26 program to process the data. Based on research data testing, the results obtained: working capital has a positive and significant effect on the financial income of PT Nippon Indosari Corpindo Tbk in 2018 - 2024. Likewise, financial management has a positive and significant effect on the financial income of PT Nippon Indosari Corpindo Tbk in 2018 - 2024. Working capital and financial management simultaneously have a positive and significant effect on the financial income of PT Nippon Indosari Corpindo Tbk in 2018 - 2024. It is hoped that the results of this research can provide input for companies, namely as reference material for making policies and decisions regarding working capital and financial management.

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

This research aims to find out: (1) Perceptions of Benefits of Interest in Using BRI Mobile Banking Among Students of the Economic Education Study Program for the 2022/2023 Academic Year (2) Trust Interest in the Use of BRI Mobile Banking Among Students of the Economics Education Study Program for the 2022/2023 Academic Year.The type of research used in this research is quantitative with a quantitative descriptive approach. The data collection technique used in this study is; (1) questionnaire, (2) observation and (3) documentation. The data analysis technique used is to use statistical data analysis with multiple linear regression formulas.The results of this study indicate that (1) there is a significant influence between the Variables of Perceived Benefits (X1) on interest in using Mobile Banking BRI among students wa Economics Education Study Program for the 2022/2023 Academic Year. With the results of the analysis showing that the value of tcount > ttable is 4.482 > 2.17881 and a significant value of 0.001 < α (0.05). (2) there is a significant effect between v Trust Variable (X2) on Interest in Using Mobile Banking for Students of Economic Education Study Program Year Academic2022/2023 . The results of the analysis show that the tcount > ttable is 2.253 > 2.17881 and a significant value is 0.044 <α (0.05).Therefore, it is recommended to the parties as follows: (1) For BRI Bank to optimize and improve the server in mobile banking services against out-of-pocket users. (2) When the researcher is continued, the researchers will not be used for the use of the mobiles and the mobile will be the user of mobile bare, in the future, the to participate in conducting research.Students of the Flores University economics education study program who use Mobile Banking services must remain careful when making transactions, because not everyone is the bank's responsibility. (4) For economic education study programs, it is hoped that the results of this research will provide references and experience for educators in using Mobile Banking.

This study investigates the influence of inflation and unemployment on poverty levels in several provinces in East Java. The aim of this research is to find out how variables such as inflation and unemployment rates impact poverty levels. This research was conducted using descriptive quantitative methods. Secondary data was collected from the Indonesian Central Statistics Agency (BPS) and other parties involved in this research. Multiple linear regression analysis was carried out using the SPSS 26.0 program. The percentage of poverty level is the dependent variable, and the percentage of inflation and unemployment levels are the independent variables. The research results show that the independent variable and dependent variable simultaneously have a significant influence. Each independent variable has a different impact on the influence individually (partially). Inflation does not have a significant impact on poverty, but unemployment has a significant impact on poverty.