Ranah Research : Journal of Multidisciplinary Research and Development

The Effect Of Tax Planning, Tax Avoidance, Tax Aggressiveness, and Deferred Tax Expense on Firm Value

2025-02-03T00:26:10+00:00

This research aims to empirically examine the influence of tax planning, tax avoidance, tax aggressiveness, and deferred tax expense on firm value. The population used in this study comprises LQ-45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling method, a sample of 18 companies was selected, with 90 company observations derived from financial reports. Data analysis was conducted using multiple linear regression analysis with SPSS 30 as the analytical tool. The research findings indicate that partially, tax planning, tax aggressiveness, and deferred tax expense have an impact on firm value. Meanwhile, tax avoidance does not have a significant influence on firm value. Furthermore, based on the F statistical test, tax planning, tax avoidance, tax aggressiveness, and deferred tax expense simultaneously have an influence on firm value.

The Effect Of Tax Planning, Deffered Tax Expense, Deffered Tax Asset and Tax Avoidance On Earnings Management

2025-02-03T19:00:58+00:00

This study aims to examine the impact of tax planning, deferred tax expense, deferred tax asset and tax avoidance on earnings management. The population for this research consists of LQ45 companies listed on the Indonesia Stock Exchange between 2019 and 2023. A total of 130 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression with SPSS 27. The findings indicate that tax planning, deferred tax expense and tax avoidance do not affect on earnings management, while deferred tax assets have a positive effect on earnings management.

Analisis Risiko Ergonomi dan Prevalensi Musculoskeletal Disorders (MSDs) pada Pekerja Kasir Menggunakan CMDQ dan REBA

2025-02-04T07:31:41+00:00

Work-related musculoskeletal disorders (MSDs) are one of the leading causes of sick leave and disability in many countries. Cashier jobs have a high risk of MSDs due to static work postures and repetitive movements. Several studies have identified ergonomic risk factors in cashier workers but studies using CMDQ and REBA in analyzing the risk of MSDs in workers are still limited. This study aims to evaluate the prevalence and risk factors causing MSDs in cashier workers and identify the relationship of individual and occupational factors to MSDs complaints. This study involved 114 self-service cashier workers aged 18-55 years. Data were collected through the completion of demographic questionnaires, CMDQ forms and work posture analysis using REBA. REBA results show that 1.8% of workers have low risk, 77.2% of workers have work postures with moderate risk levels, 18.4% of workers have high risk, and 2.6% have very high risk so that further investigation and changes to posture are needed. Results from the CMDQ showed that the highest prevalence of pain was in the right leg (86.8%), left leg (84.2%), and lower back (76.3%). Significant risk factors included age (p = 2.781 x 10-8), length of service (p = 6.66 x 10-11), body mass index (p = 1.47 x 10-7), gender (p = 0.005), and work posture measured using REBA (p = 2.2 x 10-16). Kendall-Tau test also showed a positive relationship between these variables and MSDs complaints. This study shows that cashier workers with high work posture risk have a greater prevalence of MSDs. Multiple linear regression tests showed that the dominant factors causing MSDs complaints in cashier workers were posture and workstation height. Ergonomic recommendations are needed to reduce the risk of MSDs, especially for workers with high risk levels.

Identifikasi Waste pada detail Aktivitas Pekerjaan Pembesian

2025-02-04T07:31:38+00:00

Waste frequently occurs in construction projects, encompassing both material and non-material waste. This study aims to analyze the waste generated during rebar work, specifically focusing on the detailed activities of measuring and cutting rebar, using the Value Stream Mapping (VSM) approach. The research was conducted at a rebar fabrication facility for a 14-story high-rise building project in Surabaya. VSM was employed to visualize work processes by identifying specific activities in rebar operations, allowing for precise identification of waste. Primary data were collected through direct field observations, while secondary data were obtained from project documents.The findings revealed 11 detailed activities in the measuring process and another 11 in the cutting process. Among these activities, the largest types of waste identified were waiting (10 points), unnecessary motion (6 points), and defects (3 points), totaling 22 waste-related activities. Identifying waste-generating activities and their types in construction work facilitates improved work process efficiency, reduced operational costs, and optimized resource utilization. Furthermore, this also supports enhanced productivity, better work quality, and environmental sustainability by minimizing construction waste.