Tujuan: Untuk menganalisis apakah penerapan tarif Pajak Pertambahan Nilai baru yaitu 11% mempengaruhi likuiditas, profitabilitas, dan solvabilitas. Metode : Penelitian ini merupakan penelitian kualitatif, yang berarti peneliti menggunakan metode alamiah. Penelitian kualitatif juga menggunakan teknik pengumpulan data gabungan dan analisis data, yang memiliki sifat induktif dan penelitan…
"Objectives: This study aims to analyze the impact of the VAT rate increase from 10% to 11% on the sales of food and beverage companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2025 and to evaluate the projected impact of a further increase to 12% on their sales performance during the same period. Methods: This research employs a quantitative approach using panel data …
Abstract This research is performed on order to analyze financial performance of Bank Syariah Mandiri and Bank Muamalat Indonesia in January 2009 – December 2011 periods using financial ratios and Economic Value Added approach. The proxy of financial performance are Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM) and BOPO. This research using time series data from thre…
"Called ""today's hottest financial idea and getting hotter"" by fortune magazine, Economic Value Added (EVA) is the topic of conversation in financial circles around the world, from Germany and Japan to Singapore and South Africa. A revolutionary strategy for creating corporate and shareholder wealth that measures a company's real profitability, it has been adopted by such prominent corporatio…
"This study analyzes the effect of ESG disclosure, PROPER rating, ROA, EPS, and Firm Size on Market Value Added (MVA) of Islamic companies listed on the Indonesia Stock Exchange for the 2022–2024 period, using 150 observations. Secondary data were obtained from annual reports, financial statements, and Yahoo Finance, analyzed using panel data regression. The results show that ESG disc…
Objectives: Analyzing the impact of tax socialization and knowledge on taxpayer compliance in Greater Jakarta, and the moderating role of religiosity in this influence. Methods: This study employs Moderated Regression Analysis (MRA) to examine the influence of the moderating variable on the relationship between the independent and dependent variables, using SPSS (Statistical Package f…
Tax Understanding, Tax Rate, Tax Sanctions, Tax Compliance
Tujuan: Skripsi ini bertujuan untuk menganalisis pengaruh kebijakan penurunan tarif pajak, kondisi keuangan, dan literasi pajak terhadap tingkat kontribusi pajak UMKM di Kabupaten Bogor. Metode: Penelitian ini menggunakan 4 variabel yaitu kebijakan penurunan tarif PPh Final, kondisi keuangan, dan literasi pajak sebagai variabel independen (X), kemudian tingkat kontribusi pajak sebagai…
Tujuan: Skripsi ini bertujuan untuk mengetahui pengaruh pajak, ukuran perusahaan dan tax haven terhadap transfer pricing pada perusahaan manufaktur sub sektor farmasi yang terdaftar dalam Bursa Efek Indonesia. Metode: Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan data penelitian ini menggunakan purposive sampling yang diuji dari 11 perusahaan manufaktur sektor f…
"Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pr…