{"title":"The Influence of Leverage , Liquidity and Profitability toward Tax Avoidance in Property and Real Estate Companies Listed on Indonesia Stock Exchange","authors":"Ciptawan Ciptawan, Wenny","doi":"10.11594/baarj.04.01.15","DOIUrl":"https://doi.org/10.11594/baarj.04.01.15","url":null,"abstract":"Tax avoidance is an effort to avoid tax which have an impact on tax liabilities that are carried out by still complying in the tax provisions and do not violate the tax provisions predetermined. The objective of this research is to analyze whether Leverage, Liquidity and Profitability have a significant influence toward Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange from the year 2020-2022. This research method is using quantitative approach and collection of secondary data through Financial Report listed on the Indonesia Stock Exchange. All of the Property and Real Estate Companies listed on the Indonesia Stock Exchange are the population in this research. 15 companies are taken as the number of samples through purposive sampling method and result in 45 companies in total with three year observations. The data analysis method in this research includes: descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, t-test, f-test, and coefficient of determination. \u0000Based on the data analysis, the findings of this research shows that Leverage partially does not have a significant influence toward tax avoidance. Liquidity partially does not have a significant influence toward tax avoidance. Profitability partially has a significant influence toward tax avoidance. Leverage, Liquidity and Profitability simultaneously have a significant influence toward tax avoidance.","PeriodicalId":492956,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"64 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141701915","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}
{"title":"The Influence Of Public Information Systems On Auditors' Performance At KAP M. Lian Dalimunthe Dan Rekan","authors":"Abel Desiyanti Manik, Galih Supraja","doi":"10.11594/baarj.03.02.05","DOIUrl":"https://doi.org/10.11594/baarj.03.02.05","url":null,"abstract":"The rapid development of public information, the complexity of the nature of audit assignments, and the demands on the quality of financial statement audits require auditors to work in an audit team that is capable of working collaboratively efficiently, and effectively. One way to achieve this is through the empowerment of all public information system-based devices and electronic technology. This research presents test results of the influence of public information systems on auditor performance. The research was conducted by distributing questionnaires to auditors at KAP M. Lian Dalimunthe dan Rekan. The research results show that the information system of the public has a significant positive influence on auditor performance. Results research also found that perceived ease of use and perception of usefulness have a significant positive impact on the use of information systems public among auditors, where the perception of ease of use also influences the perception of usefulness held by auditors in system use. The complexity of the auditor's work also influences it positive implementation public information system technology by auditors.","PeriodicalId":492956,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"22 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139891369","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}
{"title":"The Influence Of Public Information Systems On Auditors' Performance At KAP M. Lian Dalimunthe Dan Rekan","authors":"Abel Desiyanti Manik, Galih Supraja","doi":"10.11594/baarj.03.02.05","DOIUrl":"https://doi.org/10.11594/baarj.03.02.05","url":null,"abstract":"The rapid development of public information, the complexity of the nature of audit assignments, and the demands on the quality of financial statement audits require auditors to work in an audit team that is capable of working collaboratively efficiently, and effectively. One way to achieve this is through the empowerment of all public information system-based devices and electronic technology. This research presents test results of the influence of public information systems on auditor performance. The research was conducted by distributing questionnaires to auditors at KAP M. Lian Dalimunthe dan Rekan. The research results show that the information system of the public has a significant positive influence on auditor performance. Results research also found that perceived ease of use and perception of usefulness have a significant positive impact on the use of information systems public among auditors, where the perception of ease of use also influences the perception of usefulness held by auditors in system use. The complexity of the auditor's work also influences it positive implementation public information system technology by auditors.","PeriodicalId":492956,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"863 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139831500","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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