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 Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM https://jurnal.polinela.ac.id/ESAI/article/view/2407 <p><em>The purpose of this study was to determine the effects of taxation knowledge, financial condition, and environment on UMKM taxpayers’ compliance. The research method used was quantitative method. The population in this study were UMKM practitioners in Bandar Lampung City with a total sample of 100 respondents. The data collection technique used was a questionnaire using a Likert instrument measuring scale. The data analysis technique used was Multiple Linear Regression. The results of the study partially shows that there is a positive influence of taxation knowledge and environment variables on UMKM taxpayers’ compliance in Bandar Lampung City, while the financial condition variable does not affect UMKM taxpayers’ compliance in Bandar Lampung City, while simultaneously taxation knowledge, financial conditions, and the environment have positive effects on UMKM taxpayers’ compliance in Bandar Lampung City.</em></p> Agung Riskillah Irawan Irawan Artie Arditha Rachman Hak Cipta (c) 2022 Jurnal Ilmiah Esai 2022-01-25 2022-01-25 16 1 1 14 10.25181/esai.v16i1.2407 Tinjauan Atas Pengendalian Internal Persediaan Bahan Baku Pada PT ABP https://jurnal.polinela.ac.id/ESAI/article/view/2408 <p><em>The purpose of this study was to find out how the internal control of raw material inventory carried out by PT ABP was in accordance with the components of internal control according to the committee of sponsoring organizations. The types of data used were primary and secondary data. The data analysis method used was qualitative method. The results of the study shows that the internal control of raw material inventory at PT ABP is in accordance with all the components of internal control, namely the control environment, control activities, risk assessment, information and communication, and supervision.</em></p> Andreas Bagus Primadani Evi Yuniarti Damayanti Damayanti Hak Cipta (c) 2022 Jurnal Ilmiah Esai 2022-01-25 2022-01-25 16 1 15 22 10.25181/esai.v16i1.2408 Pembuatan Sistem Laporan Keuangan Sederhana Berbasis Microsoft Access untuk Usaha Mikro, Kecil, dan Menengah https://jurnal.polinela.ac.id/ESAI/article/view/2409 <p><em>Micro, Small, and Medium Enterprises (UMKMs) are the largest business units in Indonesia. There are UMKMs that do not make transaction records and financial reports. This can be detrimental to business people because they do not know the details of transactions and developments in their own businesses and cannot take advantage of the usefulness of financial reports. This problem occurs because of the lack of ability to make financial reports and the absence of an effective, efficient, and affordable system. Technology is the right medium in dealing with these problems, therefore the author decided to create a simple financial reporting system based on Microsoft Access, called TEAMER. The analysis used in making TEAMER is quantitative analysis and Black Box Testing. The analysis shows that TEAMER has been running well according to the plans and orders entered. The author has succeeded in creating a system that can be used to enter business information, register accounts, and financial transactions, and can produce general journals, ledgers, and financial reports (cash flow, profit and loss, changes in capital and financial position).</em></p> <p><em> </em></p> Olivia Luthfia Nabila Endang Asliana Eksa Ridwansyah Hak Cipta (c) 2022 Jurnal Ilmiah Esai 2022-01-25 2022-01-25 16 1 23 32 10.25181/esai.v16i1.2409 Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak https://jurnal.polinela.ac.id/ESAI/article/view/2410 <p><em>The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.</em></p> Wahyu Wulandari Benny Setiawan Hak Cipta (c) 2022 Jurnal Ilmiah Esai 2022-01-25 2022-01-25 16 1 33 50 10.25181/esai.v16i1.2410 Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019 https://jurnal.polinela.ac.id/ESAI/article/view/2411 <p><em>The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.</em></p> <p><em> </em></p> Oky Afriyan Nurmala Nurmala Lihan Rini Puspo Wijaya Hak Cipta (c) 2022 Jurnal Ilmiah Esai 2022-01-25 2022-01-25 16 1 51 60 10.25181/esai.v16i1.2411 Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019 https://jurnal.polinela.ac.id/ESAI/article/view/2412 <p><em>This study aimed to determine the effects of operating cash flows and net income on dividend cash. The hypothesis taken was that H<sub>1</sub> was the effect of operating cash flow on cash dividends and H<sub>2</sub> was the effect of net income on cash dividends. The population of this study were food and beverage companies registered in Indonesia Stock Exchange (IDX) in 2015 – 2019. The sampling method used in this study was purposive sampling, that is sample selection with certain criteria. Eight companies that met the criteria were obtained, so the total sample size was 40 samples. The data collection technique used in this study was secondary data documentation obtained by downloading financial reports published by www.idx.co.id. The data analysis technique used was multiple linear regression test by using SPSS 22. The results of this study indicate that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends.</em></p> Rudi Andrean Destia Pentiana Dian Nirmala Dewi Hak Cipta (c) 2022 Jurnal Ilmiah Esai 2022-01-25 2022-01-25 16 1 61 71 10.25181/esai.v16i1.2412