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Menampilkan 2001–2010 dari 4221 artikel
The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that ta...
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ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtai...
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1 Sitasi
Pengaruh Profitabilitas, Ukuran Perusahaan dan Tarif Pajak terhadap Struktur Modal (Studi Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2019-2022)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
ABSTRACT
This research delves into theipinfluenceipof profitability, ipcompanyipsize, ipand iptax rates on the capitalipstructure of mining sectoripcompanies listedipon the Indonesian Stock Exchange between 2019 and 2022. The sample selection involved the purposive sampling method, yielding 112 samples for analysis. Theipfindingsiprevealithat profitability and firmisize significantly affectitheicapital structure,iwhile tax rates do not exhibit a significant impact. Data collection was performed...
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Endorser Selebriti, Pemasaran dari Mulut ke Mulut Secara Elektronik, dan Persepsi Kualitas terhadap Minat Beli Scarlett Whitening
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Kehidupan mengalami perkembangan sangat pesat secara terus menerus waktu demi waktu terlebih lagi dalam penampilan sehingga dianggap penting sebagai citra diri seseorang. Peningkatan penampilan dapat dimulai dari perawatan tubuh, yakni dengan menggunakan produk kesehatan kulit yang lazim dikenal dengan sebutan skin care dan body care yang marak digunakan oleh remaja sehingga minat beli pada product body care khususnya scarlett whitening meningkat. Minat beli dapat dipengaruhi oleh endorser seleb...
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Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM...
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Analisis Kinerja Keuangan pada Perusahaan Jaringan Distribusi Ritel di Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observa...
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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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PEMAHAMAN TRI NGA DAN PEMAHAMAN TRI N TERHADAP MINAT BERWIRAUSAHA
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The purpose of this study was to examine the influence of understanding of the Tri-Nga and understanding of the Tri-N on the interest in entrepreneurship. This research methode is a snowball sampling survey with a quantitave approach. Data collection using a questionnaire. used in this study is multiple regression analysis
Entrepreneurs have an important role in a country economy, this is because the presence and role of entrepreneurs greatly influences various aspects, especially aspects of lif...
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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Property dan Real Estate
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital str...
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2 Sitasi
Web-Based Sales System Using the Cash-Basic Method
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales trans...
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