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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Islamic Economics and Finance PESHUM Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Theresia Olivia
Universitas Bunda Mulia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Effective Tax Rate pada Sektor Properti dan Real Estate Tahun 2021-2024 Yohanes Kristian; Theresia Olivia
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.18032

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh leverage, intensitas aset tetap dan profitabilitas terhadap effective tax rate perusahaan. Variabel-variabel tersebut sebelumnya telah banyak diteliti, namun hasil penelitian terdahulu masih menunjukkan ketidakkonsistenan. Oleh karena itu, kondisi tersebut menjadi dasar dilakukannya penelitian ini. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan-perusahaan sektor Properti & Real Estat yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Sampel penelitian dipilih menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 13 perusahaan dengan 52 data. Selanjutnya, data dianalisis menggunakan software IBM SPSS versi 32. Penelitian ini mengajukan tiga hipotesis, namun hanya satu hipotesis yang diterima dan dua lainnya ditolak. Hipotesis pertama menunjukkan bahwa intensitas aset tetap berpengaruh Positif terhadap ETR. Sementara itu hipotesis kedua dan ketiga ditolak karena leverage dan profitabilitas tidak berpengaruh terhadap ETR. Berdasarkan hasil penelitian, peneliti selanjutnya disarankan untuk menambahkan atau mengganti variabel dependen, seperti fasilitas pajak dan komisaris independen. Selain itu, penelitian berikutnya diharapkan dapat mempertimbangkan faktor-faktor lain yang memengaruhi ETR, serta menggunakan sektor perusahaan dan periode penelitian yang berbeda.
Determinants of Tax Compliance in Digital Tax Systems: The Roles of Readiness, Literacy, Ethics, and Trust Ernie Riswandari; Theresia Olivia; Jennifer Enny Leticia; Rini Kus Tresno Ningsih
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9732

Abstract

Digital transformation in Indonesia’s taxation system is essential to enhancing administrative effectiveness, transparency, and taxpayer compliance. However, the adoption of digital tax services continues to face challenges related to digital readiness, tax literacy, and ethical considerations. Although these elements have been studied separately in the past, little study has looked at their combined influence on trust in digital taxation systems and tax compliance. This investigation looks into the consequences of ethical perceptions, digital tax literacy, and digital readiness on taxpayers’ trust in digital taxation systems and examines the mediating role of trust in promoting tax compliance. The study’s novelty lies in integrating these factors into a single conceptual model with trust as a mediator. A quantitative approach was employed using an online survey of taxpayers utilizing digital tax services in Jakarta. The data were analysed using Structural Equation Modelling (SEM) with SmartPLS. The results reveal that digital readiness and digital tax literacy positively influence tax compliance, whereas ethical perceptions do not have a significant direct effect. Moreover, trust in the digital taxation system does not mediate the correlations between the tax compliance and the independent variables. These findings contribute to the development of digital models of tax compliance and provide useful information for legislators seeking to enhance taxpayers’ digital capabilities.
The Influence of Digital Transformation and Free Cash Flow on Cost Stickiness Moderated by Firm Complexity Yosua Samuel Ramli; Theresia Olivia
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15676

Abstract

In the era of globalization and rapid technological advancement, digital transformation has become a crucial strategy for companies to enhance operational efficiency and competitiveness. Implementing technologies like automation, big data, and artificial intelligence (AI) enables companies to cut expenses and enhance productivity. However, not all companies are able to optimally adjust their cost structures, especially amid market demand fluctuations, such as those experienced during the Covid-19 pandemic. This study aims to analyze the effect of digital transformation and free cash flow on the level of cost stickiness in manufacturing companies, with firm complexity as a moderating variable. The study also considers control variables such as profitability and firm size to provide a more comprehensive analysis. A quantitative approach is employed in this research, utilizing secondary data sourced from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. A total of 43 manufacturing companies were analyzed. Data processing was carried out using EViews version 10. The results show that digital transformation has a negative effect on cost stickiness. Conversely, free cash flow has a positive effect on cost stickiness, indicating that excess liquidity may lead to higher fixed costs during periods of declining activity. Firm complexity is not proven to significantly strengthen the relationship between the independent variables and cost stickiness, despite being theoretically relevant.
Optimalisasi Perencanaan Keuangan Melalui Pemahaman dan Implementasi Capex serta Opex Theresia Olivia; Yosua Samuel Ramli; Wendy Salim Saputra
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qb757q29

Abstract

Perencanaan keuangan yang efektif menjadi elemen krusial bagi keberlangsungan perusahaan, khususnya dalam pengelolaan Capital Expenditure (CAPEX) dan Operational Expenditure (OPEX). Transformasi digital yang berkembang pesat di Indonesia turut mengubah struktur pengeluaran perusahaan, dari investasi aset tetap (CAPEX) menuju biaya layanan berbasis langganan (OPEX), sehingga pemahaman yang tepat mengenai klasifikasi kedua komponen ini menjadi semakin penting agar tidak terjadi kesalahan dalam penyusunan anggaran maupun pengambilan keputusan investasi. Berdasarkan permasalahan tersebut, kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan dengan tujuan memberikan pemahaman kepada mitra mengenai optimalisasi perencanaan keuangan melalui pemahaman dan implementasi CAPEX serta OPEX. Kegiatan dilaksanakan pada 20 Oktober 2025 di PT Sahabat Agro Group melalui metode pemaparan materi yang terbagi dalam tiga sesi, meliputi manajemen budgeting, penerapan CAPEX dan OPEX dalam agribisnis berdasarkan IAS 16 dan IAS 41, serta financial modeling dan manajemen risiko, yang diikuti oleh 17 peserta dari kalangan manajer dan kepala divisi Accounting, Finance, dan Tax. Hasil evaluasi menggunakan kuesioner terhadap empat indikator (edukatif, objektif, akuntabel, dan transparan) menunjukkan skor rata-rata antara 3,5 dan 3,6 dari skala Sangat Tidak Setuju hingga Sangat Setuju, yang mengindikasikan bahwa kegiatan ini dinilai bermanfaat, relevan, dan mudah dipahami oleh peserta. Kegiatan ini menyimpulkan bahwa pemahaman yang komprehensif terhadap CAPEX dan OPEX merupakan fondasi penting dalam mendukung strategi perencanaan keuangan yang efektif, efisien, dan berkelanjutan, serta peserta berharap adanya program lanjutan yang lebih bersifat aplikatif seperti workshop atau pelatihan teknis.
Co-Authors Ernie Riswandari Jennifer Enny Leticia Rini Kus Tresno Ningsih Saputra, Wendy Salim Yohanes Kristian Yosua Samuel Ramli