Pajak merupakan suatu yang pasti dalam kehidupan ini. Apapun pekerjaan dan usaha seseorang, selam... more Pajak merupakan suatu yang pasti dalam kehidupan ini. Apapun pekerjaan dan usaha seseorang, selama telah memenuhi subyek dan obyek pajak menurut perundang-undangan. Namun, tidak semua belajar perpajakan yang memadai. Inklusi yang baik dilakukan ketika seseorang belum memenuhi sebagai wajib pajak. Waktu yang tepat untuk memberikan inklusi pajak adalah ketika seseorang pada usia remaja, dalam konteks ini adalah murid Sekolah Menengah Atas (SMA). Hal ini disebabkan, jika siswa melanjutkan studi lanjut, belum tentu akan belajar pajak dan akuntansi, maka kesepatan memahami perpajakan tidak akan pernah terjadi. Kondisi lain, saat ini mudahnya melakukan usaha banyak siswa yang telah melakukan usaha kecil-kecilan yang tergolong pada Usaha Mikro Kecil dan Menengah (UMKM) untuk mengisi waktu senggan mereka. Ditambah, materi pajak di SMA hanya diperoleh oleh siswa yang mengambil peminataan akuntansi dengan prosi yang dikit, yaitu menghitung pajak penghasilan perusahaan. Berdasarkan kondisi ini...
International Journal of Application on Economics and Business
Companies doing earnings management have different goals or can be caused by several factors. sev... more Companies doing earnings management have different goals or can be caused by several factors. several factors that can cause management to carry out earnings management include profit, leverage, company size, tax avoidance and others. This study aims to obtain empirical evidence and analysis of the influence of these factors on earnings management in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2020 period. Sampling using purposive sampling method. The number of data samples studied were 173 data from 31 companies. The analysis of this research is multiple linear regression analysis. The results of this study indicate that tax avoidance has an effect on earnings management, while other variables, profitability, leverage, and firm size have no effect on earnings management. The implication of this research is that the government must continue to close loop-wholes in tax laws and regulations to minimize earnings management practices
International Journal of Application on Economics and Business
Dividends are one of the considerations in stock investment. The purpose of this study is to anal... more Dividends are one of the considerations in stock investment. The purpose of this study is to analyze the effect of “Board Size, Board Independence, “Management Ownership”, Institutional Ownership, and “Collateral Assets” on the “Dividend Policy”. This study uses 17 samples of public companies that are part of the LQ45 Index with 84 data observation during 2016-2020. The sampling method used purposive sampling technique. data analysis using multiple regression analysis where data is processed using IBM SPP Statistic Version 25.0 software. The results show that “Management Ownership” and “Collateral Assets” have a positive and significant effect on “Dividend Policy”. Meanwhile, “Board Size”, “Board Independence”, and “Institutional Ownership” have no significant effect on “Dividend Policy”. The implication of this research is that there is a need for Institutional Ownership representatives on the company's “Board of Directors” in order to influence the companies’ “Dividend Policy”...
International Journal of Application on Economics and Business
the goal of this study was to gather empirical evidence of the effect of Profitability, Dividend ... more the goal of this study was to gather empirical evidence of the effect of Profitability, Dividend Policy, and Collateral Assets on Debt Policy with Managerial Ownership as a moderating variable. This research relies on secondary data from the Indonesia Stock Exchange (IDX). The population used in this study are companies with large capitalization values that are included in the LQ45 index in the 2016-2020 period. Sampling in this study used purposive sampling method, and the data that met the criteria were 70 data which were processed using Statistical Package for the Social Sciences (SPSS) vers 25.0. Partially, Profitability and Collateral Assets have a significant impact on Debt Policy, while Dividend Policy has no significant effect on Debt Policy. Managerial Ownership unable to moderate the effect of Profitability, Dividend Policy and Collateral Assets on Debt Policy. The implication of this research is that companies with large capitalization of managerial ownership should play ...
International Journal of Application on Economics and Business
Disclosure in financial statements is now important for users. The purpose of this study is to em... more Disclosure in financial statements is now important for users. The purpose of this study is to empirically prove whether there is an influence between Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure. In addition, this study wants to see whether the Ownership Concentration moderates the relationship between those variables. The population of this study is agricultural companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. Purposive sampling was usedthe sampling technique and the total sample obtained was 51 samples. The data were processed using SPSS ver 26.0 with multiple regression analysis and Moderated Regression Analysis (MRA) methods. The results of the analysis of this study found that Biological Asset Intensity, Company Size, and Firm Growth did not have a significant effect on Biological Asset Disclosure. The results of the moderation analysis, Ownership Concentration proves to strengthen the relationship b...
International Journal of Application on Economics and Business
The purpose of this study is to analyze the attitude of user acceptance of online attendance at D... more The purpose of this study is to analyze the attitude of user acceptance of online attendance at DirectorateGeneral of Christian Community Ministry of Religious Affairs Republic of Republic of Indonesia (RI) withTechnology Acceptance Model (TAM) approach. TAM is a method for analyzing acceptance of informationsystems. The population of this study are employees who use the online presence system in their daily present.The sampling technique used is simple random sampling. Total sample used is 60 samples. The data wasprocessed using SmartPLS version 3.0 with the Structural Equation Modeling (SEM) analysis method. Theresults of the analysis of this study found that Perceived Ease of Use (PEU) had a significant effect on perceivedusefulness (PU), Perceived Ease of Use (PEU) had a significant influence on Attitudes Toward Using (ATU)and Perceived Usefulness (PU) had significant effect on Attitude Toward Using (ATU). The implication of thisresearch is that it is necessary to develop a more...
International Journal of Application on Economics and Business
Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax ye... more Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on tax...
International Journal of Application on Economics and Business
Objective of this research to prove the effect of intellectual capital, capital structure, and fi... more Objective of this research to prove the effect of intellectual capital, capital structure, and firm growth on firm value. In addition, to see the role of ownership of managerial in moderating the effect of these variables. This is a quantitative research of data obtained from the Indonesia Stock Exchange (IDX). This study’s population are banking companies listed on the IDX during 2016-2020. The technique of sampling used in this study is purposive sampling which resulted 76 observation data during the 2016-2020 period. The data that has been collected will be analyzed using multiple linear regression analysis. The program used in analyzing the data is Statistical Package for the Social Sciences (SPSS) ver. 26. The results obtained in this study are intellectual capital, capital structure, and firm growth simultaneously have an effect on firm value. Partially, intellectual capital and capital structure have no significant effect on firm value, while firm growth has a significant eff...
Pajak merupakan suatu yang pasti dalam kehidupan ini. Apapun pekerjaan dan usaha seseorang, selam... more Pajak merupakan suatu yang pasti dalam kehidupan ini. Apapun pekerjaan dan usaha seseorang, selama telah memenuhi subyek dan obyek pajak menurut perundang-undangan. Namun, tidak semua belajar perpajakan yang memadai. Inklusi yang baik dilakukan ketika seseorang belum memenuhi sebagai wajib pajak. Waktu yang tepat untuk memberikan inklusi pajak adalah ketika seseorang pada usia remaja, dalam konteks ini adalah murid Sekolah Menengah Atas (SMA). Hal ini disebabkan, jika siswa melanjutkan studi lanjut, belum tentu akan belajar pajak dan akuntansi, maka kesepatan memahami perpajakan tidak akan pernah terjadi. Kondisi lain, saat ini mudahnya melakukan usaha banyak siswa yang telah melakukan usaha kecil-kecilan yang tergolong pada Usaha Mikro Kecil dan Menengah (UMKM) untuk mengisi waktu senggan mereka. Ditambah, materi pajak di SMA hanya diperoleh oleh siswa yang mengambil peminataan akuntansi dengan prosi yang dikit, yaitu menghitung pajak penghasilan perusahaan. Berdasarkan kondisi ini...
International Journal of Application on Economics and Business
Companies doing earnings management have different goals or can be caused by several factors. sev... more Companies doing earnings management have different goals or can be caused by several factors. several factors that can cause management to carry out earnings management include profit, leverage, company size, tax avoidance and others. This study aims to obtain empirical evidence and analysis of the influence of these factors on earnings management in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2020 period. Sampling using purposive sampling method. The number of data samples studied were 173 data from 31 companies. The analysis of this research is multiple linear regression analysis. The results of this study indicate that tax avoidance has an effect on earnings management, while other variables, profitability, leverage, and firm size have no effect on earnings management. The implication of this research is that the government must continue to close loop-wholes in tax laws and regulations to minimize earnings management practices
International Journal of Application on Economics and Business
Dividends are one of the considerations in stock investment. The purpose of this study is to anal... more Dividends are one of the considerations in stock investment. The purpose of this study is to analyze the effect of “Board Size, Board Independence, “Management Ownership”, Institutional Ownership, and “Collateral Assets” on the “Dividend Policy”. This study uses 17 samples of public companies that are part of the LQ45 Index with 84 data observation during 2016-2020. The sampling method used purposive sampling technique. data analysis using multiple regression analysis where data is processed using IBM SPP Statistic Version 25.0 software. The results show that “Management Ownership” and “Collateral Assets” have a positive and significant effect on “Dividend Policy”. Meanwhile, “Board Size”, “Board Independence”, and “Institutional Ownership” have no significant effect on “Dividend Policy”. The implication of this research is that there is a need for Institutional Ownership representatives on the company's “Board of Directors” in order to influence the companies’ “Dividend Policy”...
International Journal of Application on Economics and Business
the goal of this study was to gather empirical evidence of the effect of Profitability, Dividend ... more the goal of this study was to gather empirical evidence of the effect of Profitability, Dividend Policy, and Collateral Assets on Debt Policy with Managerial Ownership as a moderating variable. This research relies on secondary data from the Indonesia Stock Exchange (IDX). The population used in this study are companies with large capitalization values that are included in the LQ45 index in the 2016-2020 period. Sampling in this study used purposive sampling method, and the data that met the criteria were 70 data which were processed using Statistical Package for the Social Sciences (SPSS) vers 25.0. Partially, Profitability and Collateral Assets have a significant impact on Debt Policy, while Dividend Policy has no significant effect on Debt Policy. Managerial Ownership unable to moderate the effect of Profitability, Dividend Policy and Collateral Assets on Debt Policy. The implication of this research is that companies with large capitalization of managerial ownership should play ...
International Journal of Application on Economics and Business
Disclosure in financial statements is now important for users. The purpose of this study is to em... more Disclosure in financial statements is now important for users. The purpose of this study is to empirically prove whether there is an influence between Biological Asset Intensity, Company Size, and Firm Growth on Biological Asset Disclosure. In addition, this study wants to see whether the Ownership Concentration moderates the relationship between those variables. The population of this study is agricultural companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. Purposive sampling was usedthe sampling technique and the total sample obtained was 51 samples. The data were processed using SPSS ver 26.0 with multiple regression analysis and Moderated Regression Analysis (MRA) methods. The results of the analysis of this study found that Biological Asset Intensity, Company Size, and Firm Growth did not have a significant effect on Biological Asset Disclosure. The results of the moderation analysis, Ownership Concentration proves to strengthen the relationship b...
International Journal of Application on Economics and Business
The purpose of this study is to analyze the attitude of user acceptance of online attendance at D... more The purpose of this study is to analyze the attitude of user acceptance of online attendance at DirectorateGeneral of Christian Community Ministry of Religious Affairs Republic of Republic of Indonesia (RI) withTechnology Acceptance Model (TAM) approach. TAM is a method for analyzing acceptance of informationsystems. The population of this study are employees who use the online presence system in their daily present.The sampling technique used is simple random sampling. Total sample used is 60 samples. The data wasprocessed using SmartPLS version 3.0 with the Structural Equation Modeling (SEM) analysis method. Theresults of the analysis of this study found that Perceived Ease of Use (PEU) had a significant effect on perceivedusefulness (PU), Perceived Ease of Use (PEU) had a significant influence on Attitudes Toward Using (ATU)and Perceived Usefulness (PU) had significant effect on Attitude Toward Using (ATU). The implication of thisresearch is that it is necessary to develop a more...
International Journal of Application on Economics and Business
Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax ye... more Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on tax...
International Journal of Application on Economics and Business
Objective of this research to prove the effect of intellectual capital, capital structure, and fi... more Objective of this research to prove the effect of intellectual capital, capital structure, and firm growth on firm value. In addition, to see the role of ownership of managerial in moderating the effect of these variables. This is a quantitative research of data obtained from the Indonesia Stock Exchange (IDX). This study’s population are banking companies listed on the IDX during 2016-2020. The technique of sampling used in this study is purposive sampling which resulted 76 observation data during the 2016-2020 period. The data that has been collected will be analyzed using multiple linear regression analysis. The program used in analyzing the data is Statistical Package for the Social Sciences (SPSS) ver. 26. The results obtained in this study are intellectual capital, capital structure, and firm growth simultaneously have an effect on firm value. Partially, intellectual capital and capital structure have no significant effect on firm value, while firm growth has a significant eff...
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