Jurnal Ilmiah ESAI https://jurnal.polinela.ac.id/ESAI <p>Journal ESAI publishes articles of original researchs and conceptual studies Agriculture, Sosial, and Computer. This journal is published by Department of Economics and Business Politeknik Negeri Lampung.The research article submitted to this online journal will be peer-reviewed at least 2 (two) reviewers. The accepted research articles will be available online following the journal peer-reviewing process. Language used in this journal is English or Indonesia.</p> Politeknik Negeri Lampung id-ID Jurnal Ilmiah ESAI 1978-6034 Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 https://jurnal.polinela.ac.id/ESAI/article/view/2543 <p><em>This study aims to determine the effect of leverage and profitability on firm value. This research uses purposive sumpling technique. The population used in this study were 10 companies producing 6 samples based on predetermined criteria. This study uses secondary data from the Indonesia Stock Exchange website, SahamOk, in the form of finance reports and annual reports. Data analysis used classical assumption test, multiple linear analysis test, and t test. Leverage variables used in this study are Debt to Equity Ratio (DER) and Debt Ratio (DR). Profitability variables used in this study are Return On Equity (ROE) and Earning Per Share (EPS). The firm value variable in this study uses Tobin's Q. The results show that ROE and EPS have an effect on firm value but the DER and DR variables have no effect.</em></p> issomatusaada issomatusaada Dian Nirmala Dewi Anita Kusuma Dewi Hak Cipta (c) 2022 2022-07-25 2022-07-25 16 2 72 81 10.25181/esai.v16i2.2543 Analisis Rasio Keuangan untuk Memprediksi Financial Distress pada PT Austen Jaya di Bandar Lampung https://jurnal.polinela.ac.id/ESAI/article/view/2546 <p><em>The purpose of this study was to predict financial distress using financial ratio analysis at PT AUSTEN JAYA in Bandar Lampung. The ratio analysis used is the current ratio, return on assets, and leverage. The research data used was obtained directly through interviews and equipped with financial reports for four years from 2018 to 2021. The research method used is descriptive method on the results of financial ratio analysis. Based on the results of the study, it was found that returns on assets decreased continuously from 10.05% in 2018 to 9.04% in 2019, and fell again in 2020 by 6.15%, and there was a slight increase in 2021 to 6.25%. This situation describes the prediction of the occurrence of financial distress in accordance with the results of previous studies that profitability affects the prediction of financial distress. Another thing that supports is the curent ratio which continues to decline on the other hand, the leverage continues to increase. This situation shows the existence of financial difficulties indicated by the company's inability to earn profits, difficulty paying obligations, and the company's financing is increasingly dependent on outside parties. It is hoped that the company will immediately take steps to improve its finances, especially be careful with debt and secondly, do efficiency seriously.</em></p> Irwandi Irwandi Hak Cipta (c) 2022 2022-07-25 2022-07-25 16 2 81 89 10.25181/esai.v16i2.2546 Pengaruh Komite Audit, Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017-2019 https://jurnal.polinela.ac.id/ESAI/article/view/2528 <p>This study aimed to examine the effect of audit committee, family ownership on tax avoidance by focusing on manufacturing companies Iisted in the lndonesia Stock Exchange in the period 2017-2019. Tax avoidance is a dependent variable, while audit committee, and family ownership is independent variables. The sampling method used was purposive sampling with a sample of 47 companies during the observation period of 3 years in a row to produce a total of 141 samples. The analysis technique used in this research is multiple Iinear regression analysis. Data were analyzed using SPSS 22 version. The results of this study indicate that audit committee does not effect tax avoidance, family ownership has an effect on tax avoidance.</p> Muhammad Lubara Damayanti Damayanti Anita Kusuma Dewi Hak Cipta (c) 2022 2022-07-25 2022-07-25 16 2 90 101 10.25181/esai.v16i2.2528 Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak https://jurnal.polinela.ac.id/ESAI/article/view/2542 <p><em>The purpose of this study is to find out the factors influencing Tax Avoidance such as Capital Intensity, Firm Size, Leverage, Return On Assets (ROA), and Sales Growth. The population of this study includes all manufacturing companies in various sectors listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique with predetermined criteria, there are 50 companies as samples during 2017-2019. </em><em>All of data required are obtained from IDX website. Multiple regression analysis is run with tax avoidance as the dependent variable, while capital intensity, firm size, leverage, return on assets (ROA), and sales growth as independent variables. </em><em>The results of the test show that return on assets (ROA) had an effect on tax avoidance, while capital intensity, firm size, leverage, and sales growth had no effect on tax avoidance.</em></p> Rizky Oktaviana Lihan Rini Puspo Wijaya Dian Nirmala Dewi Hak Cipta (c) 2022 2022-07-25 2022-07-25 16 2 102 117 10.25181/esai.v16i2.2542 Pengaruh Penerapan E-Filing, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Bandar Lampung https://jurnal.polinela.ac.id/ESAI/article/view/2548 <p><em>Taxes are the main source of government &amp; development financing. Realizing the magnitude of the tax benefits, the government implements various ways in order to maximize tax revenue through increasing taxpayer compliance by carrying out tax reforms, namely improving tax regulations and administration systems. Data obtained from the regional office of the Directorate General of Taxes in Bengkulu and Lampung shows the low compliance of individual taxpayers in the city of Bandar Lampung.This study aims to determine the effect of the application of e-filing, tax sanctions, and knowledge of taxation on individual taxpayer compliance in Bandar Lampung City. The data used are primary data obtained through the distribution of questionnaires. The sample used in this study was 100 respondents who met the sample criteria from the total population of individual taxpayers registered at the Primary Tax Service Office in Bandar Lampung City. The method of analysis in this study is multiple linear regression analysis. The results of this study indicate that (1) the application of e-filing has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City. (2) Tax sanctions have no significant effect on individual taxpayer compliance in Bandar Lampung City. (3) Knowledge of taxation has a positive and significant effect on individual taxpayer compliance in Bandar Lampung City.</em></p> Zya Pasha Melando Irawan Irawan Eksa Ridwansyah Hak Cipta (c) 2022 2022-07-25 2022-07-25 16 2 118 129 Pengaruh kepemilikan institusional, komisaris independen, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan manufaktur di BEI 2017 - 2019 https://jurnal.polinela.ac.id/ESAI/article/view/2549 <p><em>This study aims to determine the effect of institutional ownership, independent commissioners, and fiscal loss compensation. The hypothesis is H1 whether institutional ownership has an effect on tax avoidance, H2 whether independent commissioners have an effect on tax avoidance, H3 whether fiscal loss compensation has an effect on tax avoidance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Determination of the sample using the Purposive Sampling method, namely the selection with certain criteria and obtained 44 companies that meet the criteria, so the total number of samples is 123 company reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The technique used is using SPSS.V.22 test equipment and multiple linear regression test. The results of this study indicate that institutional ownership has no effect on tax avoidance, independent commissioners have no effect on tax avoidance, fiscal loss compensation has </em><em>a</em><em>ffect on tax avoidance and institutional ownership, independent commissioners, and fiscal loss compensation collectively affect tax avoidance.</em></p> Muhammad Daniel Eksa Ridwansyah Arif Makhsun Hak Cipta (c) 2022 2022-07-25 2022-07-25 16 2 130 141 10.25181/esai.v16i2.2549