Journal Of Management, Accounting, Tourism & Hospitality Studies (JOMATH)

ANALISIS PENGARUH PERENCANAAN PAJAK, LEVERAGE & UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020)

2023-10-27T03:43:30+00:00

This study aims to determine the effect of the implementation of tax planning, leverage, and company size on earning manajemen. Therefore, researchers need to conduct several tests on the independent variables consisting of Tax Planning, Leverage, and Company Size while the dependent variable is Earning Manajemen.

The population in this study were all Manufacturing companies listed on the Indonesia.Stock Exchange for 4 years, namely 2017 to 2020. The sampling technique used purposive sampling technique so that 27 manufacturing and 108 data Manufacturing companies were obtained whichcould be used as research samples.

In this study statistical measurements used SPSS 25 software, the results of the Coefficient of Determination Test (R2) showed that earnings management was influenced by the variables Tax Planning, Leverage and Firm Size by 10.5%, while the rest was influenced by other variables. Statistical test F shows that the variable tax planning, leverage and firm size have a significant effect simultaneously (together) on earnings management.

The results of this study are partially, the Planning Tax and Leverage ratio has no effect on Earning Manajemen. Company Size have a influence on Earning Manajemen in the Manufacturing companies of the consumer goods sector on the Indonesia Stock Exchange (IDX) in 2017-2020.

PENGARUH INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK

2023-10-27T03:33:08+00:00

This study aims to determine the effect of Fixed Asset Intensity, Inventory Intensity, Independent Commisioners and Sales Growth on Tax Aggressiveness. This study aims to examine the factors that influence tax aggressiveness with in the company. The independen variables to be tested in this study are fixed asset intensity, inventory intensity, independent commisioners and sales growth. For the dependent variable to be tested in this study is tax aggressiveness. The population in this study were manufacturing companies in the basic industry & chemical sector, various industries consumer goods listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 periode. Samples were collected using purposive sampling method with a total of 60 companies. The analysis method used in this research is E-views 10, using classical assumption analysis and panel data regression analysis. The data used in this research is secondary data. The results of this study indicate that fixed asset intensity, inventory intensity, independent commissioners have a postive effect on tax aggressiveness while sales growth has a negative effect on tax aggressiveness. In this study there are still many limitations and shortcomings, namely, the independen variables in this study affect the dependent variable by 24.665 while the remaining 75.34% are influenced by other variables from the regression model in this study. Based on the research that has been done, the suggestion that can be given to further researchers is that researchers use tax aggressiveness from other companies such as PPE, Mining, Tourism, Banking, etc. And have other factors that can affect tax aggressiveness. Variables that can be used by other researchers such as profitability, leverage, etc.

PENGARUH LIKUIDITAS, PROFITABILITAS DAN ARUS KAS OEPRASI TERHADAP KEPUTUSAN PENDANAAN PERUSAHAAN MANUFAKTUR YANG TERDAMPAK PANDEMI SERTA TERDAFTAR DI BURSA EFEK INDONESIA UNTUK PERIODE 2019 - 2021

2023-10-27T03:27:39+00:00

This study aims to examine the effect of liquidity, profitability and operating cash flow on the funding decisions of manufacturing companies affected by the pandemic and listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study used a purposive sampling method, and produced a final

sample of 24 manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. This study uses secondary data in the form of company annual reports obtained from www.idx.co.id. The analytical method used in this study is logistic regression analysis using SPSS version 26 software.The results of the multiple linear regressions performed show that the variables of profitability and operating cash flow have no effect on funding decisions, while the liquidity variable has an effect on funding decisions. The sample used in this study only focused on the manufacturing sector. The variables of profitability and operating cash flow have not been shown to have a significant effect. For this reason, it is hoped that future researchers can find more accurate and precise proxies for each independent variable so that further research can be related to the industry. The coefficient of determination produced in this study is only as large as and the data used in this study is secondary data which allows for errors in entering data in the form of numbers.

PENGARUH TERPAAN IKLAN NCT DREAM X LEMONILO DI YOUTUBE DAN BRAND IMAGE LEMONILO TERHADAP KEPUTUSAN PEMBELIAN FOLLOWERS @NCTDREAMSTATION

2023-10-08T06:40:46+00:00

Penelitian ini dilatarbelakangi oleh adanya permasalahan terhadap keputusan pembelian konsumen terhadap mie instan yang memiliki inovasi baru sebagai mie instan yang terbuat dari produk-produk organPenelitian ini berusaha untuk mencari tahu tentang pengaruh terpaan iklan NCT Dream x Lemonilo di Youtube dan brand image Lemonilo terhadap keputusan pembelian followers @nctdreamstation.

Jenis penelitian ini yaitu eksplanatif dan menggunakan metode penelitian kuantitatif. Teori yang digunakan dalam penelitian ini adalah teori media exposure yang berfokus kepada terpaan iklan NCT Dream x Lemonilo, teori citra yang berfokus kepada brand Image Lemonilo, dan teori The Reasoned of Action yang berfokus kepada keputusan pembelian konsumen, hal ini berfokus kepada pesan persuasif dalam iklan NCT Dream x Lemonilo yang menjadi objek penelitian, dan subjek penelitian ini adalah followers dari @nctdreamstation.

Berdasarkan hasil pengujian secara simultan (Uji F) didapatkan bahwa F hitung 27,529 > 3,09 F tabel dengan signifikansi 0,000. Karena signifikansi 0,000

< 0,05, maka dapat dikatakan bahwa terpaan iklan NCT Dream x Lemonilo (X1) dan brand image Lemonilo (X2) mempunyai pengaruh signifikan terhadap keputusan konsumen dalam pembelian mie Lemonilo (Y). hasil pengujian secara parsial (Uji T) didapatkan variabel terpaan iklan NCT Dream x Lemonilo (X1) memiliki nilai T hitung sebesar 2,668 > 1,984 T tabel dengan signifikansi 0,009 < 0,05, maka hal ini dapat disimpulkan bahwa variabel terpaan iklan NCT Dream x Lemonilo berpengaruh terhadap keputusan pembelian konsumen (Y). pada variabel brand image (X2) diperoleh T hitung sebesar 5,036 > 1,984 T tabel dengan signifikansi 0,000 < 0,05, maka brnad image Lemonilo (X2) memiliki pengaruh terhadap keputusan pembelian konsumen (Y). Hasil dari penelitian ini menunjukan bahwa Uji T variabel X1 dan X2 berpengaruh terhadap variabel Y, dan pada uji F variabel X1 dan X2 berpengaruh secara signifikan terhadap variabel Y.

PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, SIZE DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK

2023-10-27T03:39:14+00:00

The state always tries to optimize revenue in the tax sector, but companies try to reduce their tax costs in order to get higher profits by taking tax aggressive actions. The consumer goods sector is one of the investment alternatives that investors are interested in, where investment in this sector is a long-term investment. The purpose of this study is to determine how much companies do tax aggressiveness by the owners and managers of the company, as well as to analyze the role of liquidity, leverage, profitability, size and inventory on tax aggressiveness actions.

This research is a quantitative research with descriptive method using secondary data in the form of financial statements. The population in this study are consumer goods companies listed on the Indonesia Stock Exchange. The research sample was taken using purposive sampling and multiple linear regression analysis as data collection techniques. The number of samples collected is 60 samples. The data was processed using the Statistical Product and Service Solutions (SPSS) version 25 program.

Based on the results of research conducted, it can be concluded that simultaneously profitability and size have a significant effect on tax aggressiveness. Meanwhile, liquidity, leverage, inventory have no significant effect on tax aggressiveness.

In this study using the variables of liquidity, leverage, profitability, size and inventory, it is recommended for further researchers to add other variables related to tax aggressiveness so that the results obtained are more accurate and can increase the object of research so that the number of samples is larger.