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All Journal Jurnal Bisnis dan Akuntansi Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Educoretax Prosiding Seri Seminar Nasional Journal of Sustainable Community Service International Journal of Application on Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
SUFIYATI SUFIYATI
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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THE EFFECT OF CAPITAL STRUCTURE, FIRM SIZE, GROWTH AND INVESTMENT OPPORTUNITY SET ON EARNINGS QUALITY Harris Wibowo; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.397-406

Abstract

Amid an increasingly complex global economy, information transparency is a must for an efficient market. Financial statements provide a structured depiction of a company’s position, performance, and liquidity. Among these components, net income is commonly used as the primary measure of success and serves as the basis for investment, credit assessment, and valuation decisions. However, focusing solely on earnings entails risks because not all earnings are of equal quality. Earnings quality is defined to the degree that company profit reflects firms underlying financial ability and can predict future cash flows. Earnings quality has these qualities, which is reliability, relevance persistence, and minimal managerial intervention; conversely, low-quality earnings tend to be opportunistic, unstable, and misleading to decision makers. In this study, the quality of earnings in consumer non-cyclical enterprises listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period will be examined in relation to capital structure, firm size, growth, and investment opportunity set. The study employs a purposive sampling strategy based on preset criteria and a non-probability sampling technique. IBM SPSS was used to analyze the data. The findings show that while business size has a considerable beneficial impact on profits quality, growth and the investment opportunity set have no discernible negative effects, and capital structure has no discernible positive impact. These results give practitioners helpful information about important areas that can be strengthened to increase the quality of company earnings.
The role of profitability and thin capitalization in shaping tax avoidance behavior among IDX-listed mining companies Nindia Innekeputri; Sufiyati Sufiyati
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2256

Abstract

Corporate tax avoidance is a significant issue because it has a direct impact on government revenue and reflects how companies manage their tax responsibilities. In Indonesia, this issue is especially important as tax revenue serves as a key source of funding for public spending and national development. Therefore, examining tax avoidance is important to understand the factors that encourage companies to minimize their tax burdens. This study examines whether profitability and thin capitalization affect tax avoidance in mining-sector companies listed on the Indonesia Stock Exchange during 2021–2024. The study uses secondary data from annual financial statements and applies purposive sampling. After the sample-selection process, 12 companies met the research criteria, producing 48 firm-year observations. The data are analyzed using pooled multiple linear regression based on the statistical procedure using IBM SPSS Statistics 31. The results show that profitability has a negative and significant coefficient on the tax avoidance, while thin capitalization has a positive but insignificant coefficient on tax avoidance. These findings imply that companies with higher profitability tend to be more compliant in fulfilling their tax obligations, while the use of debt has not significantly encouraged tax avoidance practices in the observed mining-sector companies. The results of this study are expected to provide insights for regulators in strengthening tax supervision, for investors in assessing corporate tax behavior, and for companies in formulating tax strategies that remain aligned with applicable regulations.
The effect of environmental costs, carbon emission disclosure, and GCG on tax avoidance Krista Putra Patarianno; Sufiyati Sufiyati
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2308

Abstract

Tax avoidance is one of the strategies commonly employed by companies to legally minimize their tax burden. At the same time, increasing demands for social and environmental responsibility have encouraged companies to pay greater attention to environmental costs, carbon emission disclosure, and the implementation of good corporate governance in their operations. This study aims to examine the effect of environmental costs, carbon emission disclosure, and good corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employed a quantitative approach using secondary data obtained from financial statements, annual reports, and sustainability reports. The sample was selected using purposive sampling with a total of 85 observations. Data were analyzed using panel data regression with EViews 14, and the Random Effect Model (REM) was selected as the most appropriate model. The results indicate that environmental costs have a significant negative effect on tax avoidance. Meanwhile, carbon emission disclosure and good corporate governance have no significant effect on tax avoidance. These findings suggest that higher environmental costs reflect a company's commitment to social and environmental responsibility, thereby reducing tax avoidance practices, while carbon emission disclosure and good corporate governance have not become determining factors in tax avoidance policies among energy sector companies.
Co-Authors Andreas Bambang Daryatno Dewa Ayu Intan Maheswari Eric Bryan Lie Harris Wibowo Ilyas Burhanuddin Sibarani Jovena Lim Krista Putra Patarianno Melvin Vanwi Goenawan Merry Susanti Monica Salim Nindia Innekeputri Rizqi Prima Hanifa Alethea SOFIA PRIMA DEWI Steward Tjia Tiffany Tiffany