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THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY 税收特赦前后税收筹划对避税的影响,并以税收攻击性为调节因子
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.670-680
Felicia Claudianita, Estralita Trisnawati, H. Budiono
The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.
本研究旨在探讨税收筹划(如永久差异、临时差异)与外国税率差异(由税收侵略性调节)对税收宽免期前后避税的影响。本研究采用目的抽样方法,选取2013-2019年期间IDX上市公司的120家初始样本。结果表明,只有永久性差异和税收攻击性这一研究模型对避税具有显著的负向影响;暂时性差异模型和税收攻击性模型对避税有显著的正向影响;三种国外税率差异研究模型对避税均无显著影响;而且只有在两种永久性差异的模型上,这种差异无法通过避税的税收侵略性来缓和。希望本研究可以为实施税收筹划作为一项重要战略提供优势,从而始终如一地向公司外部各方提供良好的信号。
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引用次数: 0
UNDERSTANDING SUSTAINABLE ENTREPRENEURSHIP STUDY THROUGH BIBLIOMETRIC ANALYSIS (GROUNDED THEORY) 通过文献计量分析理解可持续创业研究(扎根理论)
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.793-804
Kartika Nuringsih, N. N., H. Maupa, O. Payangan
To harmonize sustainable development in the entrepreneurship sector, a study was carried out to get an overview of knowledge mapping and current issues on sustainable entrepreneurship. Qualitative research was conducted through bibliometric analysis using VosViewer on Scopus metadata for exploring a grounded theory. The density of visualization shows that the yellow color gradation on sustainable entrepreneurship is opaquer than the entrepreneurship’s color, so it is new to be developed as a novelty. The visualization overlay captures the linked topics of entrepreneurial studies since 2008. It is looked at some issues e.g., innovation, sustainability and development which are the gradating color of light green that has been published since 2014-2015. Conversely, other topics e.g., sustainable business models, social capital performance, business venture, and social entrepreneur are detected as current issues. On sustainable entrepreneurship, the overlay of visualization depicts the linked among specific topics e.g., entrepreneurial intention, higher education, business model, and SMEs which has been published since 2012. The further study will improve the topic of sustainable entrepreneurial intention by involving the social domain as a novelty. The bibliometric analysis results in science mapping as the basis for building a state of the art so that researchers can elaborate on ontology issues, and build epistemology and axiology in this study.
为了协调企业家精神部门的可持续发展,进行了一项研究,以全面了解关于可持续企业家精神的知识图谱和当前问题。定性研究通过使用VosViewer对Scopus元数据进行文献计量分析,以探索有根据的理论。可视化的密度表明,可持续创业的黄色层次比创业的颜色更不透明,因此作为一种新颖性来开发是新的。可视化覆盖捕获了自2008年以来创业研究的相关主题。它着眼于一些问题,如创新、可持续性和发展,这些问题是自2014-2015年以来发布的浅绿色渐变色。相反,其他主题,例如可持续商业模式,社会资本绩效,商业风险和社会企业家被视为当前问题。在可持续创业方面,可视化的叠加描述了自2012年以来发布的创业意向、高等教育、商业模式和中小企业等具体主题之间的联系。进一步的研究将通过将社会领域作为新颖性纳入可持续创业意向的研究,来完善这一主题。文献计量学分析的结果是科学制图作为建立技术水平的基础,使研究者能够在本研究中阐述本体论问题,并建立认识论和价值论。
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引用次数: 0
DETERMINANT FACTORS AFFECTING THE VALUE OF MANUFACTURING COMPANIES LISTED ON THE IDX DURING 2018-2020 影响2018-2020年在idx上市的制造业公司价值的决定因素
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.758-771
Tiara Christie, Liana Susanto
The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, capital structure, institutional ownership, and company growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a sample of 34 manufacturing companies selected using the purposive sampling method. The data in this study were analyzed by multiple linear regression analysis techniques using the EViews 12 SV program. The results of this study show that profitability, institutional ownership, and company growth have a significant influence on the value of the company. Meanwhile, liquidity and capital structure do not have a significant influence on the company value.
本研究的目的是获得关于盈利能力、流动性、资本结构、机构所有权和公司成长性对2018-2020年期间在印度尼西亚证券交易所上市的制造业公司价值影响的实证证据。本研究采用目的抽样法,选取34家制造企业作为样本。本研究数据采用EViews 12 SV程序进行多元线性回归分析。研究结果表明,盈利能力、机构所有权和公司成长性对公司价值有显著影响。同时,流动性和资本结构对公司价值的影响并不显著。
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引用次数: 0
INDONESIAN STOCK MARKET REACTION BEFORE AND AFTER THE ANNOUNCEMENT OF FIRST COVID-19 CASE 印度尼西亚股市在宣布首例新冠肺炎病例前后的反应
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.473-483
Felia Ananda Wijaya, Elsa Imelda
This study aims to test whether the event of the announcement of the first confirmed case of COVID-19 in Indonesia on March 2, 2020 affected the Indonesian stock market. A total of 119 samples used in this research event study were taken from the share prices of banks, transportation, and consumer good companies listed on the Indonesia Stock Exchange during the 21-day estimation window. The samples were taken using purposive sampling techniques and then the data was analyzed using the Statistical Package for the Social Sciences (SPSS) ver. 28. One Sample Kolmogorov-Smirnov test is used as a data normality test and hypothesis testing is conducted using the Paired-Sample Wilcoxon Signed Rank test. The results showed that there was no significant difference in the average abnormal return of transportation companies and banks before and after the announcement of the first confirmed case of COVID-19 in Indonesia. Meanwhile the average abnormal return of consumer goods companies showed significant difference before-after the first confirmed case of COVID-19 in Indonesia is announced.
本研究旨在检验2020年3月2日印度尼西亚宣布第一例新冠肺炎确诊病例的事件是否影响了印度尼西亚股市。在这项研究事件研究中,总共使用了119个样本,这些样本来自于在印尼证券交易所上市的银行、运输和消费品公司在21天的估计窗口期间的股价。采用有目的抽样技术采集样本,然后使用社会科学统计软件包(SPSS) ver对数据进行分析。28. 使用单样本Kolmogorov-Smirnov检验作为数据正态性检验,使用成对样本Wilcoxon Signed Rank检验进行假设检验。结果显示,印尼出现首例新冠肺炎确诊病例前后,交通运输企业和银行的平均异常收益无显著差异。与此同时,印尼首例新冠肺炎确诊病例公布前后,消费品企业的平均异常收益存在显著差异。
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引用次数: 0
DESIGN MANAGEMENT IN TODAY’S BUSINESS: A REVIEW 当今商业中的设计管理:回顾
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.889-898
M. Mutiara, Agus Irawan, E. S. Marizar
Design is a part of business that cannot be separated from human life today. From business products to service industries, design has been used as part of improving competitive advantage or finding solutions to problems faced. Design can no longer be seen as just an aesthetic companion, but has broader role to play. With the design industry is currently quite in demand, it can be seen in the development of fields in the field of design or jobs that require design. For this reason, design management is indispensable. Management and design are complementary fields in the process. In this initial study research, the researcher wanted to prove the assumption of design management in the business industry, as well as to get an initial model of Design Management. This research is qualitative research by conducting desk-research and a multi-disciplinary approach, which are design and management, through the study of management functions, management strategies, the design process becomes a reference in this research, to become a starting point for Design Management research. The main activity of this research is a literature study of previous research that resulted in an initial model of Design Management.
设计是商业的一部分,与今天的人类生活密不可分。从商业产品到服务行业,设计已经被用作提高竞争优势或寻找问题解决方案的一部分。设计不再仅仅被视为审美的伴侣,而是具有更广泛的作用。随着设计行业目前的需求量相当大,可以看到在设计领域的发展领域或工作岗位都需要设计。因此,设计管理必不可少。在这个过程中,管理和设计是互补的领域。在这个初步的研究中,研究者想要证明设计管理在商业行业中的假设,并得到一个初步的设计管理模型。本研究采用桌式研究和多学科方法进行定性研究,即设计与管理,通过对管理职能、管理策略的研究,使设计过程成为本研究的参考,成为设计管理研究的起点。本研究的主要活动是对先前研究的文献研究,这些研究产生了设计管理的初始模型。
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引用次数: 0
FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLE 以股利政策为调节变量的企业价值影响因素
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.150-161
B. Belinda, Sofia Prima Dewi
The goal of this research is to gather empirical evidence on the impact of profitability, liquidity, leverage, firm growth, firm size, and total assets turnover on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020, using dividend policy as a moderating variable. The purposive sampling method was utilized and a sample of 40 companies that met the criteria was collected. Secondary data is used in this study, which is subsequently analyzed using Eviews 12 with the Moderated Regression Analysis (MRA). The study's findings show that firm size (SIZE) affected firm value (Tobin’s Q). Firm value (Tobin’s Q) is unaffected by profitability (ROE), liquidity (CR), leverage (DER), firm growth (TAG), and total asset turnover (TATO). The relationship between profitability (ROE) and leverage (DER) on firm value (Tobin's Q) can be moderated by dividend policy (DPR). The relationship between liquidity (CR) and firm growth (TAG) on firm value (Tobin's Q) cannot be moderated by dividend policy (DPR).
本研究的目的是利用股息政策作为调节变量,收集2017年至2020年间在印度尼西亚证券交易所上市的制造业公司的盈利能力、流动性、杠杆、企业成长、企业规模和总资产周转率对公司价值的影响的实证证据。采用目的性抽样方法,选取符合标准的40家企业作为样本。本研究使用二手数据,随后使用Eviews 12和有调节回归分析(MRA)进行分析。研究结果表明,企业规模(size)影响企业价值(Tobin’s Q),企业价值(Tobin’s Q)不受盈利能力(ROE)、流动性(CR)、杠杆率(DER)、企业成长(TAG)和总资产周转率(TATO)的影响。公司价值(托宾Q)的盈利能力(ROE)和杠杆率(DER)之间的关系可以通过股息政策(DPR)来调节。流动性(CR)与企业成长(TAG)在企业价值(托宾Q)上的关系不能被股利政策(DPR)所调节。
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引用次数: 1
THE EFFECT OF BRAND PROMINENCE AND MUSIC INVOLVEMENT ON BRAND RECALL IN MUSIC VIDEO 音乐录影带中品牌知名度与音乐涉入对品牌回忆的影响
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.576-585
Irenia Binardi Wijaya, Cokki Cokki
Research in developing countries is still limited, especially regarding product placement in Korean music. This study aims to determine the effect of brand prominence and music involvement on brand recall. This study used the pre-test and post-test experimental method. The Korean music video, namely "It G Ma", was presented to 55 students. The results showed that participants tended to have a stronger brand recall on prominent product placements when they had known the brand before, and music involvement does not affect brand recall.
在发展中国家的研究仍然有限,特别是关于韩国音乐中的产品植入。本研究旨在探讨品牌显著性与音乐涉入对品牌回忆的影响。本研究采用前测和后测的实验方法。韩国音乐录影带《It G Ma》被颁发给55名学生。结果表明,当参与者之前对该品牌有所了解时,他们对突出的广告植入有更强的品牌记忆,而音乐参与对品牌记忆没有影响。
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引用次数: 0
FACTORS THAT AFFECT FIRM VALUE IN MANUFACTURING FIRMS 影响制造业企业价值的因素
Pub Date : 2023-08-06 DOI: 10.24912/v1i2.871-879
Rhenaldi Natanael Kurniawan, Merry Susanti
This research aims to obtain empirical evidence from the effect of profitability, leverage, liquidity, firm size, and activity ratio on firm value. Totals of 198 observational data originated from 66 manufacturing companies listed on Indonesia Stock Exchange (IDX) throughout 2018-2020. The sampling technique used in this research is purposive sampling. The hypothesis testing method in this research uses the multiple linear regression model. The multiple linear regression model estimation that suits this research is Fixed Effect Model (FEM). The statistical tool used for data processing in this research is EViews 12. This research uses Tobin's Q as a parameter to measure firm value. Based on the outcome of the processed data, profitability, leverage, and firm size all have significant effects on firm value, while liquidity and activity ratio both have insignificant effect on firm value.
本研究旨在从盈利能力、杠杆率、流动性、企业规模和活动比率对企业价值的影响中获得实证证据。2018-2020年期间,共有198个观测数据来自印度尼西亚证券交易所(IDX)上市的66家制造公司。本研究采用的抽样技术是有目的抽样。本研究的假设检验方法采用多元线性回归模型。适合本研究的多元线性回归模型估计是固定效应模型(Fixed Effect model, FEM)。本研究数据处理使用的统计工具是EViews 12。本研究使用Tobin’s Q作为衡量企业价值的参数。从处理数据的结果来看,盈利能力、杠杆率和企业规模对企业价值的影响都是显著的,而流动性和活动性比率对企业价值的影响都不显著。
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引用次数: 0
THE IMPACT OF COVID-19, MARKET CAPITALIZATION, STOCK TRADING VOLUME, AND LARGE-SCALE SOCIAL RESTRICTIONS ON STOCK RETURNS 新冠肺炎疫情、市值、股票交易量、大规模社会限制对股票收益的影响
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.484-497
Tasya Novia Tanjaya, Rousilita Suhendah
The purpose of this research is to determine the effect of Covid-19, market capitalization, stock trading volume and large-scale social restrictions on stock returns. This research uses agriculture companies and property, real estate and building construction companies listed in Indonesian Stock Exchange from March 2, 2020 to December 31, 2020. The Covid-19 measured by growth of positive confirmed cases. The results of research in the agriculture sector show that growth of positive confirmed cases has a negative significant influence on stock return, market capitalization has no significant influence on stock return, stock trading volume and large-scale social restrictions have a positive significant influence on stock return. The results of research in the property, real estate and building construction sector show that growth of positive confirmed cases has no significant influence on stock return, market capitalization has a negative significant influence on stock return, stock trading volume and large-scale social restrictions have a positive significant influence on stock return.
本研究的目的是确定Covid-19、市值、股票交易量和大规模社会限制对股票收益的影响。本研究使用2020年3月2日至2020年12月31日在印尼证券交易所上市的农业公司和房地产、房地产和建筑公司。Covid-19以阳性确诊病例的增长来衡量。农业领域的研究结果表明,阳性确诊病例增长对股票收益有显著负向影响,市值对股票收益无显著影响,股票交易量和大规模社会约束对股票收益有显著正向影响。房地产、房地产和建筑行业的研究结果表明,正确诊病例的增长对股票收益没有显著影响,市值对股票收益有显著负向影响,股票交易量和大规模社会约束对股票收益有显著正向影响。
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引用次数: 0
BUSINESS FEASIBILITY STUDY ON THE DEVELOPMENT OF THE LOCAL FASHION INDUSTRY THROUGH TECHNOLOGY INNOVATION USING KITA LOKAL 利用kita本地技术创新发展本地时装业的商业可行性研究
Pub Date : 2023-08-06 DOI: 10.24912/ijaeb.v1i2.745-757
Septihani Michella Wijaya, Chiara Rizka Yukianti, Livia Johan, A. Wijaya
Kita Lokal is a custom-made clothing service that is equipped with an expedition service, where Kita Lokal uses an application as a consumer intermediary to meet local tailors. Kita Lokal is here as a solution for consumers who want to realize their dream clothes, on the other hand also empowering the talents of local tailors. By using the Business to Consumer model, Kita Lokal presents a fashion quiz containing a number of questions to understand user preferences so that it can be developed in the application, Kita Cart provides history and likes features that can be seen by user followers, Artificial Intelligence (AI) features that can make it easier consumer. Kita Lokal will be the pioneer of applications that provide custom-made and expedition services at the same time as well as presenting an e-commerce platform and fashion community which is realized by increasing support for local fashion, providing outreach services to local fashion producers who do not understand technology, gathering talented local tailors. to change the perception that international brands are better than local brands to be able to compete and even excel in the fashion sector, expand the business market to the national realm, connect consumers with local tailors through the Kita Lokal platform and provide shipping services that make it easier for consumers to receive the results they have received. design with the motto bring life to your design with us.
Kita Lokal是一家定制服装服务公司,它配备了一项探险服务,Kita Lokal使用应用程序作为消费者中介,与当地的裁缝见面。Kita Lokal是为那些想要实现梦想服装的消费者提供的解决方案,另一方面也赋予了当地裁缝的才能。通过使用商业到消费者模型,Kita local提供了一个包含许多问题的时尚测验,以了解用户偏好,以便可以在应用程序中开发,Kita Cart提供了用户关注者可以看到的历史和喜欢功能,人工智能(AI)功能可以使其更容易使用。Kita Lokal将成为同时提供定制和考察服务的应用程序的先驱,并通过增加对当地时尚的支持,为不懂技术的当地时尚生产商提供外展服务,聚集有才华的当地裁缝来实现电子商务平台和时尚社区。改变人们认为国际品牌比本土品牌更有竞争力,甚至在时尚领域脱颖而出的看法,将商业市场扩展到全国,通过Kita local平台将消费者与当地裁缝联系起来,并提供送货服务,使消费者更容易收到他们收到的结果。与我们一起为您的设计带来生命。
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引用次数: 0
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International Journal of Application on Economics and Business
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