Pub Date : 2024-03-02DOI: 10.35446/dayasaing.v10i1.1610
M. Adrian, Nia Anggraini, Sarah Amelia, Erfa Okta Lussianda
This research aims to examine the impact of several factors on tax avoidance, namely audit committee, company size, capital intensity, leverage, and profitability. This research is quantitative research that uses secondary data and documentary methods. The sample was selected using a purposive sampling technique, by taking 9 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. Data analysis used multiple linear regression using SPSS version 20. The results showed that company size had a negative influence on tax avoidance, while other factors did not have a significant influence. The limitation of this research is the limited sample size, but this research has the novelty of including 2020 as the observation period. Keywords : audit committee, company size, capital intensity, leverage, profitability, tax avoidance.
{"title":"PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR di BURSA EFEK INDONESIA PERIODE 2016-2022","authors":"M. Adrian, Nia Anggraini, Sarah Amelia, Erfa Okta Lussianda","doi":"10.35446/dayasaing.v10i1.1610","DOIUrl":"https://doi.org/10.35446/dayasaing.v10i1.1610","url":null,"abstract":"This research aims to examine the impact of several factors on tax avoidance, namely audit committee, company size, capital intensity, leverage, and profitability. This research is quantitative research that uses secondary data and documentary methods. The sample was selected using a purposive sampling technique, by taking 9 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. Data analysis used multiple linear regression using SPSS version 20. The results showed that company size had a negative influence on tax avoidance, while other factors did not have a significant influence. The limitation of this research is the limited sample size, but this research has the novelty of including 2020 as the observation period. \u0000 \u0000Keywords : audit committee, company size, capital intensity, leverage, profitability, tax avoidance.","PeriodicalId":506851,"journal":{"name":"Jurnal Daya Saing","volume":"41 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140267694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian, with research time in 2022. The aim of this research is to determine the influence of competency and work environment on employee motivation and performance at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian. To achieve this goal, research was conducted using a sample of 99 respondents who were employees of PT. Sumatra Sylva Lestari Estate Pasir Pengaraian. The data collection technique in this research is through a questionnaire. The data analysis method uses multiple linear regression using a Likert scale and data testing is carried out using SPSS Version 22 software. The results of this research show that the Competency variable influences employee work motivation, the work environment variable influences work motivation, the Competency variable influences employee performance, The work environment variable influences employee performance, and the motivation variable influences employee performance. contribution of the influence of competence (X1) and work environment (X2) on work motivation (Y1) at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian was 19.8% and contributed to the influence of competence (X1), work environment (X2) and work motivation (Y1) on employee performance (Y2) at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian by 33%.
{"title":"PENGARUH KOMPETENSI, LINGKUNGAN KERJA TERHADAP MOTIVASI DAN KINERJA KARYAWAN PADA PT. SUMATERA SYLVA LESTARI ESTATE PASIR PENGARAIAN","authors":"kurnialaili fatma, Machasin Machasin, Deny Setiawan","doi":"10.35446/dayasaing.v10i1.1557","DOIUrl":"https://doi.org/10.35446/dayasaing.v10i1.1557","url":null,"abstract":"This research was conducted at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian, with research time in 2022. The aim of this research is to determine the influence of competency and work environment on employee motivation and performance at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian. To achieve this goal, research was conducted using a sample of 99 respondents who were employees of PT. Sumatra Sylva Lestari Estate Pasir Pengaraian. \u0000The data collection technique in this research is through a questionnaire. The data analysis method uses multiple linear regression using a Likert scale and data testing is carried out using SPSS Version 22 software. The results of this research show that the Competency variable influences employee work motivation, the work environment variable influences work motivation, the Competency variable influences employee performance, The work environment variable influences employee performance, and the motivation variable influences employee performance. contribution of the influence of competence (X1) and work environment (X2) on work motivation (Y1) at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian was 19.8% and contributed to the influence of competence (X1), work environment (X2) and work motivation (Y1) on employee performance (Y2) at PT. Sumatra Sylva Lestari Estate Pasir Pengaraian by 33%.","PeriodicalId":506851,"journal":{"name":"Jurnal Daya Saing","volume":"41 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140267693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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