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All Journal JURNAL AKUNTANSI DAN BISNIS
Ilham H Napitupulu
POLITEKNIK NEGERI MEDAN
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI Titin Ariani Togatorop; Muhammad Asrin Jazuli; Ilham H Napitupulu
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1383

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on firm value in the technology sector. The research method is quantitative with secondary data in the form of annual financial reports of technology companies listed on the IDX for the period 2022–2024. The sample was determined through purposive sampling, resulting in 31 companies with a three-year observation period and a total of 93 data points. The analysis used descriptive statistics and multiple linear regression with the help of SPSS version 29. The results of the study show that leverage affects firm value, while profitability and firm size have no significant effect.
PENGARUH SALES GROWTH, CAPITAL INTENSITY  DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS Sindy Losa Sinuhaji; Ilham H Napitupulu; Eli Safrida; Rahmadani Rahmadani
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1392

Abstract

This study examines the effect of sales growth, capital intensity, and financial distress on tax aggressiveness in infrastructure, property, and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This quantitative research utilizes secondary data and purposive sampling, resulting in 198 observations from 33 companies. Multiple linear regression analysis was performed using SPSS 25. The findings reveal that sales growth has a negative and significant effect on tax aggressiveness, indicating that higher sales growth reduces tax aggressiveness. Financial distress also shows a negative and significant effect, meaning that companies experiencing financial difficulties tend to be less tax-aggressive. Conversely, capital intensity does not have a significant effect on tax aggressiveness. The coefficient of determination (R-squared) is 0.153, indicating that the three independent variables explain 15.3% of the variation in tax aggressiveness, while the remaining 84.7% is explained by other factors outside the model. These results contribute to understanding corporate tax behavior in Indonesia's infrastructure and property sectors  
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Fatihah Al Husna; Ilham H Napitupulu; Rahmadani Rahmadani; Heddy Lumbantoruan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1414

Abstract

This study aims to examine the effect of transfer pricing, thin capitalization, and executive character on tax avoidance. This research employs a quantitative approach using secondary data in the form of annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method, resulting in 24 companies as the research sample from the total population. Data analysis was conducted using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) 25. The results show that the thin capitalization variable has a significant effect on tax avoidance, while transfer pricing and executive character have no significant effect on tax avoidance..
Co-Authors Eli Safrida Fatihah Al Husna Heddy Lumbantoruan Muhammad Asrin Jazuli Rahmadani Rahmadani Sindy Losa Sinuhaji Titin Ariani Togatorop