The Accounting Journal of Binaniaga

Comparative Study of the Characteristics of PT Asuransi Bintang Tbk with Other Insurance Companies for the Period 2020-2023

Muhamad Padil — 2024-12-31

The purpose of this research is to find out how the comparison of solvency levels, technical reserve values, return on equity ratios, and price to book value values between PT Asuransi Bintang Tbk and other similar and comparable tbk insurance companies listed on the Indonesia Stock Exchange both during the pandemic and post-pandemic. The results showed that in the solvency ratio during and after the pandemic, PT Asuransi Bintang Tbk was still much better than other tbk insurance companies. As for the technical reserve value, return on equity ratio, and PBV value during and after the pandemic, PT. Asuransi Bintang Tbk is not much better, because there are still several other insurance companies that are better

The The Influence of LDR, BOPO, and NIM on Banking Company Share Prices for the 2018-2022 Period

Andhika Azhari — 2024-12-31

Technological developments throughout the world have changed the economy from industrial to technological, the banking sector is still a sector that attracts the attention of investors in Indonesia. This research provides information regarding whether three variables specifically used for banking sector companies can influence the rise and fall of share prices on the capital market. This research aims to see whether the Loan to Deposit Ratio (LDR), Biaya Operasional Penghasilan Operasional (BOPO), and Net Interest Margin (NIM) partially or simultaneously have an influence on stock prices. This research uses quantitative research methods and uses a descriptive analysis approach. The population used in this research is banking sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The number of samples in this research after using the purposive sampling technique was 17 companies. The conclusion of this research shows that from the variables above, only Biaya Operasional Penghasilan Operasional (BOPO) partially have an influence on stock prices, but simultaneously the three variables above have a significant influence on share prices with a coefficient of determination of 38%.

Analysis of VAT Tax Dispute on Joint Liability of PT RTS by MUC Consulting

Nabila Hidayatunnisa — 2024-12-31

PT RTS filed an appeal to the Tax Court against the objection decision letter issued by the Directorate General of Taxes (DGT), which partially granted the appeal. This research aims to explain the main points of the appeal dispute submitted by PT RTS, describe the mechanism for submitting an appeal, the appeal process, analyze the results of the appeal decision, and evaluate the PT RTS tax dispute against the applicable laws and regulations. The method used in this research is qualitative. The results of this research are that the main points of the appeal dispute of PT RTS are on the Correction of Unreported Input Tax by the CounteIDRarty Transaction worth IDR53,248,567.00. The appeal submission begins with the issuance of an appeal letter by PT RTS, then the DGT issues an appeal description letter, then PT RTS issues a rebuttal letter in response to the appeal description letter. The appeal process begins with a formal hearing followed by a second hearing discussing the matrix, then the third until the sixth hearing discussing the trial material, then the seventh hearing both submit final opinions and close with the Panel of Judges announcing the results of the decision in the oral hearing.

Capital Intensity, Financial Performance On Tax Avoidance During Non COVID-19 And COVID-19 Period

Evelyne Lee — 2024-12-31

The purpose of this study is to examine whether capital intensity and financial performance can affect tax avoidance during the non-COVID-19 and COVID-19 periods with profitability as a control variable. This study uses secondary data focusing on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sampling technique used in this study is purposive sampling by utilizing data sourced from annual financial reports available at www.idx.co.id and the respective company websites. The number of companies used is 30 companies as the population, with a total of 180 sample data for observation. The results of the study indicate that capital intensity and financial performance have a significant positive effect on tax avoidance, in the non-COVID-19 and COVID-19 periods.

The Efficiency of Zakat Management and Its Impact on the Improvement of Mustahik Welfare

Rizki Ahmad Fauzi — 2024-12-31

This study looks at how recipients' welfare is affected by the effectiveness of zakat management. Information about zakat receipts, distributions, and beneficiaries was gathered from the BAZNAS website. The results of the ANOVA study show that beneficiary wellbeing is greatly impacted by fundraising efficiency. The effectiveness of BAZNAS's programs and administration does not appear to have a major influence, but it is nevertheless necessary for the best possible zakat management. BAZNAS should improve its fundraising efforts by collaborating, being transparent, and using a variety of methods. Enhancing administrative effectiveness and creating focused initiatives are also essential for optimizing zakat's ability to reduce poverty.

The Effect of Profitability And Liquidity On Tax Aggressiveness With Firm Size As A Moderation Variable

Livia Lesmana — 2024-12-31

The study examines the effect of profitability and liquidity on tax aggressiveness. In addition, this study firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the period 2018-2022. Determination of research sample based on purposive sampling method with a total sample of 45 firm-year. Research data is secondary data accessed through www.idx.co.id. This study concludes that profitability and liquidity is not associated with tax aggressiveness, while firm size is positively associated with tax aggressiveness. Other findings indicate that firm size does not provide a moderating role in testing the effect of profitability and liquidity on tax aggressiveness. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies