No abstract

This study aims to analyze the effect of Return on Assets (ROA), firm size, fiscal loss compensation, and institutional ownership on tax avoidance. The population is the mining industry whose shares are traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. And with a purposive sampling technique, 80 samples were selected. By using multiple linear regression, the results show that ROA, firm size, fiscal loss compensation, and institutional ownership simultaneously had an insignificant positive effect on tax avoidance. Partially, ROA and firm size have a significant negative effect on tax avoidance; while compensation for fiscal losses has no significant positive effect, and institutional ownership has a significant negative effect on tax avoidance

This study aims to examine the Islamic view of shopping payment transactions on the marketplace which uses electronic money as well as to examine the Islamic view of special offers on certain products that can be purchased using electronic money. The method used in this research is qualitative research with phenomenological studies. The results showed that the majority of the informants agreed that the electronic money they used did not contain elements of usury although there were informants who had a different opinion. The note that we can highlight here is that the marketplace is not a seller, nor is it a representative of the seller. The marketplace is only a medium that brings sellers and buyers together with certain rules. If it is a debt, it means that the customer must not receive any benefits from GoPay. Thus, if GoPay provides discounts for customers who pay via GoPay, then this includes benefits due to debt. Customers get this benefit, because they give GoPay debt.

This study discusses taxpayer compliance, one of which is in a sector that has considerable potential as part of tax revenue but is not yet at the expected level of tax compliance, namely MSME taxpayers. This study aims to determine the effect of tax literacy, administrative system modernization, tax incentives, and tax morale on MSME taxpayer compliance. The research method used is a quantitative approach with a survey method. Respondents in this study were MSME taxpayers in South Tangerang City, with a total sample of 100 respondents. The data analysis method used is multiple linear regression, with a data processing tool in the form of SPSS. The results partially show that tax literacy has no effect on MSME taxpayer compliance, modernization of the administrative system affects MSME taxpayer compliance, tax incentives affect MSME taxpayer compliance, and tax morale affects MSME taxpayer compliance. The results of the study simultaneously show that tax literacy, administrative system modernization, tax incentives, and tax morale affect MSME taxpayer compliance. The implications of this finding are expected to be involved as one of the considerations for the Directorate General of Taxes, by knowing the factors related to taxpayer compliance, especially in this case MSME taxpayers, so that they can contribute as a basis for decision making or making tax policies and regulations in an effort to increase tax revenue. with tax compliance in Indonesia. Keywords : tax literacy, administrative system modernization, tax incentives,tax morale, taxpayer compliance

Struktur modal pada perusahaan teknologi memiliki keunikan tersendiri dimana bisnisnya sulit untuk dipahami namun membutuhkan pendanaan yang tinggi. Hal tersebut mengindikasikan adanya perbedaan determinan struktur modal pada perusahaan teknologi dengan perusahaan lainnya. Penelitian ini dilakukan dengan tujuan untuk  menguji  pengaruh  struktur  modal,  struktur kepemilikan  terhadap  kinerja  perusahaan.  Struktur  modal  diukur  dengan Debt  to  Equity  Ratio  (DER), dan  pengukuran kinerja perusahaan menggunakan return of asset. Mengacu pada mekanisme Good Corporate  Governance  (GCG),  penelitian  ini  menggunakan  kepemilikan  institusional  dan  kepemilikan manajerial.  Jenis  penelitian  ini  adalah  penelitian  kuantitatif.  Sampel  dalam  penelitian  ini  diperoleh dengan menggunakan purposive sampling. Berdasarkan metode sampling tersebut diperoleh sebanyak 91  sampel  dari  31  perusahaan jasa teknologi yang  terdaftar  di  Bursa  Efek  Indonesia  selama tahun  2019-2021.  Metode  analisis  data  yang  digunakan  dalam  penelitian  ini  menggunakan  teknik analisis regresi linier berganda dengan menggunakan alat bantu eviews versi 12. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh positif terhadap kinerja   perusahaan.   Sedangkan  struktur  kepemilikan tidak berpengaruh terhadap kinerja perusahaan