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All Journal JURNAL LENTERA BISNIS JES (Jurnal Ekonomi STIEP)
Alexander Virgiawan Liany Oleona
Politeknik Negeri Pontianak
Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Industri Yang Terdaftar Di Bei Tahun 2022 - 2024 Alexander Virgiawan Liany Oleona; Maulidia Akhir
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.714

Abstract

Riset ini bertujuan menganalisis dampak profitabilitas yang diukur menggunakan Return on Equity (ROE) serta skala usaha korporasi terhadap intensitas penghindaran pajak yang diproksikan melalui Effective Tax Rate (ETR) pada perusahaan-perusahaan yang bergerak di sektor industri dan tercatat di Bursa Efek Indonesia (BEI) sepanjang rentang tahun 2022 hingga 2024. Persoalan penghindaran pajak korporasi mendapat perhatian khusus mengingat konsekuensinya yang berdampak langsung terhadap penerimaan negara sekaligus mencerminkan kualitas kepatuhan perpajakan korporasi. Penelitian ini menggunakan pendekatan kuantitatif berbasis data panel yang bersumber dari laporan keuangan tahunan perusahaan sampel, diolah menggunakan Random Effect Model (REM) melalui metode Generalized Least Squares (GLS). Temuan penelitian menunjukkan bahwa profitabilitas memberikan pengaruh negatif dan signifikan terhadap penghindaran pajak, yang bermakna bahwa kenaikan tingkat profitabilitas perusahaan mendorong lebih kuatnya motivasi untuk menekan beban pajak guna mempertahankan laba bersih. Sebaliknya, skala usaha perusahaan tidak terbukti berpengaruh secara nyata, yang mengindikasikan bahwa variasi ukuran entitas dalam sampel tidak membedakan intensitas perilaku penghindaran pajak. Secara simultan, kedua variabel independen terbukti berpengaruh signifikan terhadap penghindaran pajak, sehingga menegaskan urgensi pendekatan multivariat dalam memahami dinamika perpajakan korporasi. Berdasarkan temuan tersebut, penelitian ini merekomendasikan agar otoritas perpajakan, khususnya Direktorat Jenderal Pajak, memprioritaskan pengawasan berbasis kinerja keuangan pada perusahaan dengan profitabilitas tinggi, sekaligus memperkuat efektivitas implementasi regulasi anti-penghindaran pajak dalam kerangka Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) guna mempersempit celah penghindaran pajak di sektor industri
OPTIMALISASI MARKETPLACE SEBAGAI MEDIA DIGITAL MARKETING Alexander Virgiawan Liany Oleona; Andry Mochamad Ramdan; Syarifuddin Arief; Lismaryanti Lismaryanti; Rosalia Irawaty
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2397

Abstract

The development of digital technology has driven significant changes in business marketing strategies, including through the use of marketplaces as a digital marketing medium. Marketplaces not only function as platforms for buying and selling transactions, but also serve as effective promotional tools to increase product visibility, expand market reach, and enhance business competitiveness. This study aims to analyze the optimization of marketplaces as a digital marketing medium and identify the benefits, constraints, and strategies that can be implemented by business actors to maximize the use of marketplaces. The study used a qualitative approach with descriptive methods. Data were obtained through in-depth interviews, observations, and documentation of Micro, Small, and Medium Enterprises (MSMEs) who actively use marketplaces for product marketing and sales activities. The results show that marketplaces provide various benefits for business actors, including increasing promotional effectiveness, expanding market reach, enhancing interaction with consumers, and driving increased sales. Various features available in marketplaces, such as paid advertising, promotional vouchers, flash sales, live shopping, and customer review systems, have been proven to support more effective digital marketing strategies. However, the study also found several obstacles, such as low digital literacy, limited understanding of digital marketing features, and high levels of competition among sellers in the marketplace. Therefore, businesses need to improve their digital capabilities, optimize the use of marketplace features, and utilize customer data as a basis for marketing decision-making.
Co-Authors Andry Mochamad Ramdan Lismaryanti Lismaryanti Maulidia Akhir Rosalia Irawaty Syarifuddin Arief