KALBISIANA Jurnal Sains, Bisnis dan Teknologi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua artikel yang dikirimkan harus merupakan artikel asli, hasil penelitian yang sebelumnya tidak pernah dipublikasikan, eksperimental atau teoritis, dan akan ditinjau oleh reviewer. Artikel yang dikirimkan ke jurnal harus memenuhi kriteria ini dan tidak boleh sedang dipertimbangkan untuk publikasi di tempat lain. Naskah harus mengikuti gaya jurnal dan dapat ditelaah dan diedit. Diterbitkan empat kali setahun, Maret, Juni, September, Desember E - ISSN 2988-1676 P - ISSN 2338-6088
Perancangan UI/UX Website Perpustakaan Daerah Kota Jayapura sebagai Upaya Digitalisasi Sistem Peminjaman Buku Fisik
This study aims to design the UI/UX of the Jayapura Regional Library website to improve accessibility and simplify the physical book borrowing service through a digital platform. Low literacy rates in Papua, combined with the limitations of the existing OPAC system that can only be accessed on-site, underscore the need for a more flexible digital solution. The design process applies the Design Thinking method encompassing empathize, define, ideate, prototype, and test stages. Data were collected through in-depth interviews with library users and staff, as well as direct observation of the OPAC system. The interface was designed using Figma in the form of wireframes, mockups, and interactive prototypes. The design incorporates an earth-tone color palette inspired by the visual character of Jayapura, Plus Jakarta Sans typography, and a mobile-first layout approach. Usability testing involving 24 respondents yielded a mean System Usability Scale (SUS) score of 80, categorized as Excellent. All respondents (100%) agreed that the website simplifies book searching, makes borrowing more practical, and improves the overall library service experience compared to the existing conventional system.
Hak Cipta (c) 2026 KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Pengaruh Intensitas Bermain dan Anonimitas pada Mobile Legends terhadap Kecenderungan Toxic Behaviour
Playing intensity and anonymity are one of the causes of the tendency for toxic behavior in MLBB game players. The presence of this study aims to find out how much influence the variables of playing intensity and also anonymity have on the tendency to behave toxic behavior. This study uses a positivistic paradigm, a quantitative approach, as well as an explanatory survey method. The research data were obtained from questionnaires that were processed using the multiple linear regression analysis test method. The results of this study state that there is an effect of playing intensity and anonymity in the Mobile Legends game on the tendency of toxic behavior. Based on the coefficient of determination test conducted, it is stated that the effect of playing intensity and anonymity in the MLBB game has a significant effect that is classified as not high, namely 32.1% on a person's tendency to act toxic behavior.
Hak Cipta (c) 2025 KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Proses Produksi Iklan Digital Top Genzation Oleh Prambors Radio untuk Menarik Pengiklan
In the current era of digitalization, producing compelling advertisements requires precise creativity to capture advertisers’ attention. This study aims to analyze and describe the digital advertising production process employed by Prambors Radio Jakarta in attracting advertisers. Adopting a post-positivist paradigm and a qualitative approach, the research identifies three key stages in the production of the Top Genzation digital advertisement. The pre-production stage involves developing an editorial plan encompassing the advertising concept and distribution strategy. The production stage engages graphic designers and editors to craft visually appealing digital advertisements. The post-production stage includes delivering performance reports and traffic data to advertisers as a measure of advertising effectiveness. The study concludes that by systematically implementing these stages, Prambors produces creative, high-quality, and well-targeted digital advertisements that effectively enhance advertiser engagement.
Pengaruh Tingkat Kesadaran Wajib Pajak, Sanksi Pajak dan Penerapan Self Assessment System terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak UMKM Orang Pribadi
This study was conducted with the aim of analyzing the effect of taxpayer awareness, tax sanctions, and the application of self-assessment on individual taxpayer compliance at KPP Pratama Pulogadung. This research method uses a quantitative approach and data is collected using primary data, the sample collection technique uses purposive sampling with a questionnaire of 150 respondents, the population in this study were all individual taxpayers at KPP Pratama Pulogadung. Hypothesis testing to test each variable is done with validity tests, reliability tests, classicalassumption tests, multiple linear regression analysis tests. F-test and t-test using the SPSS 26 program. The results of this study indicate that taxpayer awareness and self-assessment has a positive effect on taxpayer compliance. Meanwhile, tax sanctions have a negative effect on taxpayer compliance. Furthermore, taxpayer awareness, tax sanctions, and the use of self-assessment can simultaneously influence taxpayer compliance.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM
This study examines the impact of education level, accounting comprehension, and SAK EMKM socialization on MSMEs’ financial report preparation in North Cikarang. Data from 104 MSME actors were collected via purposive sampling and analyzed using multiple linear regression with STATA 16. The results show that accounting comprehension and SAK EMKM socialization have a significant positive effect, while education level does not. These findings highlight the need for practical training and SAK EMKM dissemination to enhance MSMEs’ financial reporting transparency and accountability.
preparation of financial reports of MSMES
Strategi Kreatif Iklan Chitato Lite Versi Lite Man VS Monster Kentang di Youtube
The tokusatsu style can be used as a creative strategy in advertising production. The combination of tokusatsu elements with retro visuals and the delivery of advertising messages through humor can be an attractive feature for advertisements. This is evident in the Chitato Lite Aburi Seaweed commercial titled “Lite Man Vs Monster Kentang.” This study applies Suyanto's concept of creative strategy, which includes appeals such as humor and music, along with execution styles like slice of life, demonstration, animation, fantasy, and dramatization. The aim of this study is to explore the creative strategy employed by the advertiser in producing the commercial. A qualitative descriptive approach with a case study method was used to analyze the strategy. The researcher conducted interviews with the production team from Popcult Group, the advertising agency behind the commercial. The results show that the Ultraman series was used as a reference due to its familiarity among the target audience. This aligns with the product’s tagline: “Japanese potato chips not sold in Japan.”
Pengaruh Sistem Informasi Akuntansi, Sumber Daya Manusia dan Siklus Hidup Perusahaan terhadap Kualitas Laporan Keuangan
This study aims to analyze the influence of accounting information systems, human resources, and the corporate life cycle on the quality of financial statements in hospitality companies in the Greater Jakarta area (Jabodetabek). The research uses a quantitative approach with data collected through questionnaires distributed to financial managers or supervisors. The sample size was determined based on Hair et al.'s guidelines, and data were analyzed using multiple linear regression. The results show that the accounting information system affects the quality of financial statements, while human resources and the corporate life cycle do not. However, collectively, the three variables still have an influence on the quality of financial statements.
Pengaruh Net Income, Cash Holding, dan Current Ratio terhadap Harga Saham Perusahaan Kesehatan
The purpose of this study is to examine how net income, cash holdings, and the current ratio affect the stock price of companies in the health industry between 2018 and 2023. Purposive sampling is the sampling approach used in this quantitative study. Out of 36 companies, 18 are included in the sample. With the use of SPSS software, multiple linear regression is the analysis technique employed. The findings indicate that while net income has no bearing on stock price, cash holdings and the current ratio do. Additionally, stock prices are influenced by net income, cash holdings, and the current ratio all at the same time.
Implementasi Zero Trust Architecture pada Cloud Environment Menggunakan Microsoft Azure
Dalam era transformasi digital yang semakin pesat, keamanan siber menjadi prioritas utama bagi organisasi yang mengadopsi layanan cloud computing. Salah satu pendekatan keamanan yang semakin banyak diadopsi adalah Zero Trust Architecture (ZTA), yang mengusung prinsip "never trust, always verify". Penelitian ini bertujuan untuk mengimplementasikan arsitektur Zero Trust pada lingkungan cloud menggunakan Microsoft Azure guna meningkatkan postur keamanan infrastruktur. Studi ini mencakup identifikasi komponen utama ZTA, seperti kontrol identitas, kebijakan akses berbasis risiko, dan pemantauan berkelanjutan, serta bagaimana layanan Azure—seperti Azure Monitoring, Azure Identity and Access Management (IAM), Microsoft Defender for Cloud, Azure Policy, Azure Web Application Firewall (WAF), dan Azure VPN—dapat digunakan untuk membangun arsitektur tersebut. Hasil implementasi menunjukkan bahwa penerapan ZTA dalam Azure mampu memberikan kontrol keamanan yang lebih granular dan adaptif terhadap ancaman siber modern. Penelitian ini diharapkan dapat menjadi referensi teknis bagi organisasi yang ingin memperkuat keamanan infrastruktur cloud mereka melalui pendekatan Zero Trust.
Perancangan Sistem Proses Validasi Pengiriman Unit Mobil Berbasis Website
Abstract: In the rapidly growing digital era, efficiency and accessibility of information have become crucial aspects in various sectors, including business, government, start-ups, education, and automotive. Along with the increasing scale of the company, the amount of data managed is also getting bigger, so a system that can simplify work and increase the productivity of each division is needed. Dashboard comes as an effective and adaptive data visualization solution to the needs of each user, both in the form of graphs, tables, and other indicators. By integrating dashboards in the company’s workflow, previously manual processes such as cross-divisional decision-making or approval can be done digitally, faster, and more efficiently, saving time and budget. This is especially relevant in the automotive industry, which demands high coordination in the process of shipping units from factories to end consumers. Based on the researcher’s experience in the Kemendikbudristek internship program and independent internship, it is found that the dashboard system has a vital role in the smooth operation of the company. Previous research also supports that implementing a good dashboard not only improves visual performance but also the efficiency of the database system used. Keywords: Dashboard, digitalization, automotive, work efficiency, data visualization, information system.
Pengaruh Pemasaran Hijau dan Kesadaran Lingkungan Serta Dampaknya terhadap Perilaku Konsumen Hijau – Study Usia Remaja
The increase in population leads to an increase in the needs of the community, which results in companies increasing production levels in order to meet the increasing demand for community needs. Various companies currently still rely on raw materials for products that come from nature, this results in the exploitation of nature to meet these increasing needs. This exploitation results in environmental pollution and damage so that the environment is damaged as a negative result of the production process that is less concerned about the sustainability of nature. In response to the negative impacts caused by the exploitation of the production process and also products that are less environmentally friendly, many consumers have shifted their decision to buy environmentally oriented products. Based on the results of this study, it was found that green marketing has an influence on consumer behaviour. Green labelling variables, green product variables, premium, and price variables, consumer trust in the environment have an influence on consumer behaviour.
Penggambaran Solidaritas Gangster Pada Film "High And Low The Worst X Cross” Di Netflix
Solidarity in gangster organizations is demonstrated in a variety of different behaviors. The aim of this research is to reveal solidarity between gangsters in the feature film "High and Low The Worst X Cross" and relate it to the theory of Social Reality Construction Theory in Mass Media. This research method uses Charles Sander Pierce's semiotic analysis method using three stages of sign, object and interpretant analysis. The results of this research found that gangsters are faced with a bad image by society and always have a negative impact on society. The existence of a view from the community makes the personality of the gangster organization become worse and difficult to control. During the analysis of signs, objects, and interpretants, it was found that gangster organizations, apart from having a bad view, were always seen in the eyes of society. Therefore, gangster organizations hide their character in society and do not display their solidarity
theory of social reality construction in mass media
Pengaruh Pelaksanaan Self Assesment System dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta - Cakung)
Indonesia as a developing country is intensively developing infrastructure in variousregions to support economic and socio-cultural development. In essence, all developments carried out will be financed by the State Budget (APBN) and the Regional Budget (APBD) which comes from state tax revenue. Tax is a very basicthing, in the procedure for collecting taxes mustbe based on laws and regulations. In essence, those who bear the tax burden are the people. The issue of tax base and tax rate must gothrough the consent of the people represented bythe people's representative institution and theresult of the approval is described in a law thatmust be obeyed by all parties subject to taxobligations. In the Self Assessment systemeverything related to the amount of tax payable must be left entirely to the taxpayer and the success of this Self Assessment System dependslargely on the compliance of the taxpayer.
Strategi Produksi Film Dokumenter “Before You Eat” sebagai Kampanye Penghentian Isu Perbudakan Modern
The issue of slavery is a problem faced by a number of countries, not only in the enslavement of crew members but until now there is modern slavery, namely human trafficking. The study aims to determine the production strategy of the documentary film "Before You Eat" as a campaign to stop the issue of modern slavery that occurs in Indonesia, this study uses the concept of Anthony G.Artis' documentary film production strategy. This research uses a qualitative research approach with a descriptive type of research. Meanwhile, data collection techniques through observation and in-depth interviews with the production team of the film "Before You Eat". The results of this study show the production strategy carried out by the production team of SBMI, GPID and Sorgori in making documentary films as a media campaign to stop the issue of modern slavery.
Pengembangan Gim Edukasi Kebersihan Lingkungan untuk Kesadaran Masyarakat Akibat Pencemaran
The purpose of this research is to develop a educational game with game maker game engine as an alternative media for general public awareness, researchers take a material model that will be applied to 2D games and platformers. The method used by researchers is the Game Development Life Cycle (GDLC) method with stages: initiation, pre-production, production, black box testing, beta, and release. The final result of this research is an educational game entitled "Clean The Trash" which can be played on Windows program applications. Based on the questionnaire results from the black box testing of 10 respondents, 10 out of 10 people can be more aware of the types of garbage and the dangers of garbage can pollute the environment after playing the educational game "Clean The Trash!"
Development of an Android-Based Financial Recording and Stock Checking Application for LHJ Kue Cake Shop
This study aims to analyze the application of android-based financial applications to the results of the financial statements of LHJ Cake Shop. So far, LHJ Cake Shop often has difficulty in recording finances, the problems that often occur are the length of recording and frequent errors in recording. This research uses the Rational Unified Process (RUP) method as the software development cycle and Android Studio in making the application. To test the application, this research uses blackbox testing and feedback from users. Based on the test results, it is found that financial recording using the Android Financial Application on the smartphone of the owner of the LHJ Cake Shop is proven to facilitate business transactions in the form of purchases-sales, accounts payable, payment of operational expenses and others. Financial reports on Android-based smartphones are easy to use at any time. Real time information in this system helps operations move more effectively and efficiently.
Konfigurasi dan Implementasi Enterprise Resource Planning Modul CRM(Customer Relationship Management) dengan ODOO Studi Kasus Kopi Sagaleh
Kopi Sagaleh has a weakness, namely it does not have a CRM(Customer Relationship Management) module. the purpose of the research is the configuration and implementation of the CRM(Customer Relationship Management) module with Odoo. the method used in the study is the ASAP method. the expected results in this study are the implementation of the CRM module with Odoo with 5 menus: customer, my pipeline, pipeline analysis, activity types, and tags.
Pengembangan Sistem Manajemen Pemesanan Lapangan Olahraga Berbasis Web
The increasing interest in sports in the community at this time is evidenced by the increasing number of field rental businesses. In fact, there are still many field rentals who still implement manual ordering and booking systems, such as coming directly to the location or by telephone. Manual field ordering is considered ineffective because there is a high probability of human error occurring which makes some ordering processes not work properly such as inaccurate information, and there are two orders at one time. The research objective is to produce a system that is used to place online field orders. The development method used is Waterfall, with Unified Modelling Language (UML) system modelling, Hypertext Pre-processor (PHP) system programming, database using MySQL and system testing using Black Box Testing. Data was collected by observing, interviewing and studying literature. This research produces a web-based field ordering information system that can be used by field managers and tenants according to functionality requirements.
Pengaruh Kesehatan Kerja dan SOP Produksi ISO 9001 terhadap Kualitas Kerja Karyawan (Studi Kasus pada Perusahaan Karet)
This study aims to determine the effect of occupational health and ISO 9001 production SOP on the quality of work of employees in a rubber company. This study uses a quantitative approach. This research was condcted with the unit analysis of Rubber Companies, with a population of 41 people. The sampling method used is Non-Probability sampling, with a saturated sample type, sampling with a total of 41 respondents, with a questionnaire data collection technique. Data processing method using multiple linear regression analysis. The results of this study concluded that there is a significant effect of occupational health on employee work quality, there is a significant effect of ISO 9001 production SOP on employee work quality, and there is a significant simultaneous influence between occupational health variables and ISO 9001 production SOP on employee work quality.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2015-2019
This study aims to determine the effect of profitability, liquidity, leverage and capital intensity on tax agressiveness in mining compannies listed on the IDX for the 2015-2019 period. This study uses quantitative research methods using secondary data. The population in this study uses mining companies listed on the IDX. The sample in this study totaled 20 companies with the 2015-2019 period. Data analysis in this study used multiple regression analysis. The results showed that profitability has a negative effect on tax aggressiveness, liquidity has a negative effect on tax agressivenness, leverage has a negative effect on tax agressivenness, capital intensity has no effect on tax agrressiveness,
Pengaruh Variasi Produk, Persepsi Kemudahan Penggunaan, dan Harga terhadap Kepuasan yang Berdampak pada Loyalitas Konsumen Disney+ Hotstar
Technological advancements enable media and entertainment companies to reach customers more easily and generate more revenue. Using a quantitative method with purposive sampling technique, this study aims to determine the impact of product variety on customer satisfaction, the influence of user-perceived ease of use on customer satisfaction, the influence of price on customer satisfaction, and the impact of satisfaction on customer loyalty towards the object of SvoD Disney+ Hotstar. Multiple linear regression analysis is employed. The research findings indicate that product variety does not affect customer satisfaction; user-perceived ease of use influences satisfaction; price affects satisfaction; and customer satisfaction influences customer loyalty
Analisis Resepsi Remaja Bekasi Selatan terhadap Toksik Maskulinitas dalam Film Seri Euphoria
Toxic masculinity refers to male behavioral patterns that promote dominance, emotional repression, and aggression, often to the detriment of themselves and others. This study investigates how young women in South Bekasi interpret toxic masculinity as represented in the television series Euphoria. Using Stuart Hall’s Encoding-Decoding theory as the analytical framework, the study employs a qualitative research approach through in-depth interviews with five informants aged 23–26. The research adopts a constructivist paradigm to understand how individual and social contexts shape audience reception. Findings reveal that all participants align with the dominant-hegemonic position, interpreting toxic masculinity by the filmmaker’s constructed message. This study highlights the significant influence of media representations on audience perceptions of gender norms. Furthermore, it contributes to the broader discourse on how mass media perpetuates or challenges traditional gender expectations among youth, particularly in an Indonesian sociocultural context.
Konstruksi Sosok Ibu Disabilitas Netra dalam Iklan Dancow Fortigro di Youtube
The mother figure is a very important figure and also has a big role in the family. In the Dancow Fortigro advertisement entitled “My mother is different, but #LoveBundaSempurna” the figure of a mother with a visual disability appears predominately. This study aims to determine the construction of the figure of a mother with visual disabilities who appears in Dancow Fortigro's advertisement entitled "My Mother is Different, but #CintaBundaSempurna" by using the constructivism paradigm. This study was examined using Charles Sanders Peirce's semiotic analysis, which has three elements of meaning, namely sign, object, and interpretant. The results of this study found that the figure of a mother with disabilities in the Dancow Fortigro ad has maternal instincts, continues to play a domestic role, has independence, educates children to be independent, and still needs help from others.
Pengaruh Kinerja Pengelola Keuangan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Pelaporan Keuangan
<span lang="EN-US" style="font-size: 10.0pt; mso-bidi-font-size: 11.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">This study aims to examine the effect of financial manager performance and the utilization of information technology on the quality of financial reporting in PT Indotruck. The quality of financial reporting is one of the important indicators in the transparency and accountability of financial management. This study uses a quantitative approach with a survey design. The data analysis method used is multiple linear regression to test the effect of financial manager performance variables and the utilization of information technology on the quality of financial reporting. The results of the study indicate that financial manager performance and the utilization of information technology have a significant effect on the quality of financial reporting. The utilization of information technology, especially in the form of accounting software, has been shown to increase the accuracy and efficiency of financial reporting. This study provides implications for financial managers and organizations to further improve the competence of financial managers and maximize the utilization of information technology to produce quality financial reports.
Analisis Sistem Operasional pada PT. Temas Suzue Indonesia
An operational system is a system that is used to simplify and speed up operational processes that occur by recording everything in the system and storing it in a database. That way the data will always be recorded, stored properly, will not be lost and can be used anytime when needed. This research was conducted to develop an operational system that already exists but is not optimal in use, because the process of creating documents manually will be very difficult when creating and storing them, this system should be able to automate the process. Interview and observation methods were used by researchers to collect the data needed to conduct this research. This research produces a proposed system that can be applied to maximize system performance to assist and be useful in operational processes.
Rancangan Sistem Informasi Inventory Penjualan Berbasis Web Pada Toko Yuda Pasar Inpres Kecamatan Kelapa Gading
The development of increasingly advanced technology makes business actors have to follow developments that occur in the entrepreneurial environment. In this research, we do a website-based inventory design at Toko Yuda. The inventory system in the store is still done manually, so this study aims to build an inventory system at Yuda Stores web-based, to cover the process of incoming goods, outgoing goods, recording. The research method used is the development of a prototyping system that includes system analysis using cross-functional diagrams. The modeling in this system uses the Unified Modeling Language (UML), this development system is built with a MySQL database and PHP programming and using Black Box testing. The purpose of this system is to make it easier for users to record inventory activities at Yuda's store and print goods reports. The result of this research is that the system has been successfully built based on the design of business requirements and provides functions that facilitate the storage process.
Rancang Bangun Aplikasi Kasir Berbasis Web pada Usaha Roti Karkus
The purpose of this research is to build a website-based cashier application for the Roti Karkus Business. This application can record sales transactions and display sales reports per day and per month. This application is built using programming languages such as HTML, CSS, PHP and JavaScript and MySQL as the database. The software development method used in building this application is the Rational Unified Process (RUP) with the Unified Modeling Language (UML) modeling. This application is built in four phases, namely the inception phase, the elaboration phase, the construction phase and the transition phase. This web-based cashier application was tested using the Black Box and User Acceptance Test (UAT) methods. The results of this study are a website-based cashier application that can be accessed by employees and owners of the Roti Karkus Business via a laptop or smart phone connected to the internet.
Pengembangan Aplikasi Pemesanan Kopi di Wilayah Cikampek Berbasis Android
This study discusses how to design and build a coffee ordering application at an Andorid-based coffee shop and to develop a drink order application so that it is easy for customers to order drinks online. The method used in application development is the Prototyping Method with Unified Modeling Language (UML). The application built is an Android-based application for ordering coffee in the Cikampek area. This admin version of the application, users must create category menu names, drink menus and update delivery orders to customers. While the customer version of this application, users can buy one or more drinks they want. The result of this research is an android-based application for ordering coffee in the Cikampek area.
Pengaruh Profitabilitas, Likuiditas, Free Cash Flow dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022
The population of this study consisted of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period, this study used a purposive sampling and based on the criteria obtained as many as 42 companies with a total of 168 data analysis units. The data used in this study uses secondary data from the company's financial statements. The data analysis method this study uses firm effect and time effect method, and hypothesis testing using Stata data management software version 17. The results showed that profitability showed positive butinsignificant, while liquidity , free cash flow, and company size together show a negative and insignificant effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020
The study of this research is to determine the impact of corporate size, leverage, profitability, and sales growth on tax avoidance among listed property and real estate companies in Indonesia from 2017 – 2020. The research uses secondary data from exchange listed financial statements. This study uses secondary data on the financial statement on listed of property and real estate from. The sample were drawn using a targeted sampling technique. The population was 98 companies, the sample was 21 companies, and there were 84 observation. Data anaylisis used panel data regression with the Stata 16 program. The result show that company size and sales growth have a positive and insignificant impact on the tax avoidance. ROA and DER have a negative impact on the tax avoidance.