Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh antara capital intensity dan leverage terhadap Agresivitas Pajak. Teknik yang digunakan untuk pengambilan sampel dalam penelitian ini menggunakan purposive sampling, sampel dalam penelitian ini adalah 24 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode analisis yang digunakan dalam penelitian ini adalah model regresi data panel dengan menggunakan Eviews 10.0. Hasil regresi berganda data panel menunjukkan bahwa ada pengaruh yang positif antara Capital Intensity dan leverage terhadap Agresivitas Pajak, yang berarti bahwa perusahaan yang cenderung berinvestasi pada aktiva tetap menyebabkan adanya depresiasi yang digunakan sebagai pengurang laba sehingga pajak yang dibayarkan oleh perusahaan akan berkurang.
This study aimed to examine the factors that influence the ratio of dividend payments in the banking industry. These factors include return on investment, current ratio, debt to equity ratio, earnings per share, and firm size. The technique for sampling using purposive sampling while the sample used in this study was 6 banking companies listed on the Indonesia Stock Exchange in 2014-2018. The analytical method used in this study was a panel data regression model (a combination of time series and cross section). From the results of the study, showed that first, the return on investment did not significantly affect the dividend payout ratio; second, the current ratio did not significantly influence the dividend payout ratio; third, the debt to capital ratio had a significant effect on dividend payout ratios; fourth, earnings per share did not significantly influence to the ratio of dividend payout ratios and the last was that the size of the company had a significant effect on the ratio of dividend payout ratios. From these results it is expected that can be used as a reference, both by company management and by investors in determining investment strategies.
As a lecturer who has a Tri Dharma obligation, he is required to do community service, this is done by ADMI as an organization that does service to Gunadarma University lecturers. The purpose of this service is to introduce and use the features contained in the EVIEWS software as tools for analysis. Characteristics and level of knowledge of participants, in this case ADMI members in the EVIEWS in-depth training, methods and media and training materials available and used at ADMI, as well as teaching materials and media needed by ADMI members. This discussion was also carried out as a medium to equalize perceptions in determining methods as a reinforcement of the communicative Eviews in-depth training base and adding simulations regarding statistical analysis. The result we hope is to be able to help fellow human beings and be able to ease the burden of life for the community in terms of statistical needs that are used for work and daily life
Many educational institutions do not yet have an integrated management system. Like industry and Health, Educational institutions are also an activity that needs to have a good management system because it has a cycle of activities that are more or less the same as the industrial world. This community service seeks to apply the results of research on the Integrated Management System (IMS) to educational institutions at the Bait Tahfiz Ta'alamal Qur'an Foundation. The method of implementing the service is carried out by discussion and workshop methods. This service activity concludes that the application of IMS in educational institutions has a significant impact on improving management in every aspect.
Penelitian dan publikasi ilmiah yang dilakukan dengan objek KJPP sudah banyak dilakukan tetapi masih sedikit yang berupa pengabdian masyarakat. Kegiatan pengabdian masyarakat ini berusaha mentransfer riset-riset ilmiah kepada KJPP DAR Batam khususnya pada bidang manajemen SDM, akuntansi, dan kemampuan Bahasa Igngris. Kegiatan pengabdian ini dilakukan oleh tim dosen STIE Galileo dan Universitas Putera Batam. Kegiatan dilakukan dalam bentuk penyuluhan dan pelatihan. Target dari kegiatan pengabdian ini adalah untuk memperbaiki masalah-masalah yang ada pada KJPP DAR Batam yaitu integritas karyawan, pencatatan pembukuan akuntansi, dan kemampuan Bahasa Inggris. Hasil dari penelitian ini adalah terjadinya perubahan dalam integritas karyawan, terciptanya sistem pencatatan keuangan yang sistematis, dan meningkatnya kemampuan Bahasa Inggris karyawan.
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