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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Enrichment : Journal of Management Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach International Journal of Applied Finance and Business Studies Abdimas Indonesian Journal Journal of Artificial Intelligence and Digital Business The Es Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Accounting Innovation KARIR Jurnal Ilmiah Manajemen Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Jurnal Dedikasi Abdi Masyarakat
Indra Sulistiana, Indra
Universitas Pamulang, Indonesia
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The effects of sales growth, leverage, and firm size on tax avoidance: Evidence from Indonesian manufacturing companies, 2021–2025 Ratu Anggi Triani; Febby Febriana; Indra Sulistiana
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.516

Abstract

Corporate tax avoidance remains relevant in Indonesia because low effective tax payments may weaken fiscal capacity, particularly when firms face financing and recovery pressures. This study examines the associations of sales growth, leverage, and firm size with the cash effective tax rate (CETR) of manufacturing firms listed on the Indonesia Stock Exchange. The final balanced sample comprises 10 firms and 50 firm-year observations for 2021–2025, selected through purposive screening for continuous listing, complete annual reports, and complete inputs for all variables. CETR is measured as cash taxes paid divided by profit before tax; therefore, a lower CETR indicates greater tax avoidance, whereas a higher CETR indicates lower tax avoidance. The available estimates were generated using pooled ordinary least squares as a baseline specification. Sales growth is negatively but not significantly associated with CETR (β = −0.142; p = 0.085), while leverage (β = 0.017; p = 0.012) and firm size (β = 0.013; p = 0.017) are positively associated with CETR. The model is jointly significant (F = 6.252; p = 0.001) and explains 29.0% of CETR variation (adjusted R² = 0.243). Because the dependent variable is CETR, the positive leverage and firm-size coefficients indicate higher cash tax rates and therefore lower—not higher—tax avoidance. Practically, tax authorities should prioritize persistent low-CETR patterns and the substance of financing arrangements rather than treating high leverage or large firm size as automatic evidence of avoidance. The contribution lies in clarifying the inverse interpretation of CETR and reassessing mixed evidence during the pandemic and early recovery period. Nevertheless, the small sample, detected heteroskedasticity, absence of fixed- or random-effects estimation, and lack of an ETR robustness test require cautious interpretation.
Penerapan Digitalisasi Keuangan Untuk Optimalisasi Bisnis Umkm Di Desa Sasahan : Pengabdian Febby Febriana; Muhamad Arifin; Indra Sulistiana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5304

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk menerapkan digitalisasi keuangan dalam rangka optimalisasi pengelolaan bisnis UMKM di Desa Sasahan, Kecamatan Waringinkurung, Kabupaten Serang. Permasalahan utama yang dihadapi mitra UMKM meliputi rendahnya literasi keuangan, pencatatan keuangan yang masih kurang akan kesadaran untuk pembuatannya dan bercampur dengan keuangan pribadi, serta keterbatasan pemanfaatan teknologi digital dalam pengelolaan usaha. Metode pelaksanaan PKM dilakukan melalui tahapan survei dan identifikasi permasalahan, penyuluhan dan pelatihan pengelolaan keuangan, pendampingan penerapan pencatatan keuangan digital menggunakan Microsoft Excel untuk pencatatan sederhananya dan aplikasi SIAPIK untuk teknologi digitalnya, serta evaluasi kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra UMKM terhadap pentingnya pemisahan keuangan pribadi dan usaha, kemampuan menyusun laporan keuangan sederhana secara digital, serta peningkatan literasi keuangan digital. Kegiatan ini memberikan kontribusi positif dalam mendukung profesionalisme dan keberlanjutan usaha UMKM di Desa Sasahan. Ke depan, kegiatan serupa perlu dilakukan secara berkelanjutan agar dampak digitalisasi keuangan terhadap kinerja UMKM semakin optimal.
Co-Authors Abdurrohman Abdurrohman Afrizal Afrizal Aisyah Aldiano, Rival Anis Fuad Salam Anjarwati, Sri Cokorda Agung Wibowo Dwi Fitrianingsih Dwi Fitrianingsih Fachri, Saeful Febby Febriana Febby Febriana Febriana, Febby Fitrianingsih, Dwi Hendrawan, Putri Nur Aeni Irni Wahyuni Istianingsih Sastrodiharjo, Istianingsih Kusumawati, Retno Ryani M. Anas Mega Arum Muhamad Arifin Muhammad Saefi Mubarok Mutiara, Rini Pamungkas, Giantoro Rahmat Taufik Rahmat, Ariawan Ratih Nur’aini Ratu Anggi Triani Riyanto, Indar Rosye Rosaria Zaena Roza Mulyadi Rusminah, Dhini Shinta Octavianti Syifa Nurkhalishah Tanti Widia Nurdiani Vio Puspita Sari Willy Nurhayadi Willy Nurhayadi Yeni Andriyani, Yeni