Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kompetif
Fadhia Dwi Aulina
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? Fadhia Dwi Aulina; Permatasari, Intan Kurnia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2822

Abstract

Tax is a primary component of state revenue. However, the optimization of tax revenue in Indonesia, particularly Corporate Income Tax, still faces complex dynamics as reflected in fluctuations in revenue over recent years. This indicates that the effectiveness of tax management has not been fully stable and is still influenced by various factors. Therefore, this study aims to analyze the effect of firm growth, earnings management, and government ownership on the ETR. The population consists of 27 state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024, with a sample of 13 companies selected using purposive sampling. The method employs a quantitative approach with multiple linear regression analysis using SPSS. The results show that firm growth and earnings management have a significant effect on ETR, while government ownership does not. These findings indicate that internal company dynamics play more dominant role than ownership structure in determining tax management effectiveness.
Co-Authors Permatasari, Intan Kurnia