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All Journal Journal of Institution And Sharia Finance AKMENIKA
Ahmad Syawal Senong Pakata
Universitas Islam Negeri Palopo
Economics, Econometrics & Finance

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PERAN MANAJEMEN LABA DALAM MEMEDIASI HUBUNGAN BEBAN PAJAK TANGGUHAN DAN TAX AVOIDANCE Sitti Fatimah; Ahmad Syawal Senong Pakata
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9481

Abstract

Penelitian ini bertujuan untuk menganalisis peran manajemen laba dalam memediasi hubungan antarabeban pajak tangguhan dan tax avoidance. Penelitian ini menggunakan pendekatan kuantitatif dengandata sekunder berupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia (BEI) selama periode 2020-2024. Sampel penelitian diperoleh melalui teknik purposivesampling yang menghasilkan 95 perusahaan dengan total 475 observasi. Analisis data dilakukanmenggunakan regresi data panel dan uji mediasi dengan pendekatan Baron dan Kenny. Tax avoidancediproksikan dengan effective tax rate (ETR), beban pajak tangguhan diukur dengan rasio beban pajaktangguhan terhadap total aset, dan manajemen laba diukur menggunakan discretionary accruals. Hasilpenelitian menunjukkan bahwa beban pajak tangguhan berpengaruh positif terhadap tax avoidancedan manajemen laba. Manajemen laba juga berpengaruh positif terhadap tax avoidance serta terbuktimemediasi secara parsial hubungan antara beban pajak tangguhan dan tax avoidance. Temuan inimenunjukkan bahwa fleksibilitas akuntansi pajak dimanfaatkan manajemen sebagai saranapenghindaran pajak, sehingga memberikan implikasi penting bagi otoritas pajak dan investor.
The Role of Investment Interest in Linking Inflation, Exchange Rate, and Interest Rate Perceptions to Gold Investment Decisions Ahmad Syawal Senong Pakata; Muh Fiqran; Sitti Fatima; Ahmad Nouruzzaman; M Ikhsan Purnama
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.9905

Abstract

This study aims to analyze the effect of inflation perception, exchange rate, and interest rate on gold investment decisions with investment interest as a mediating variable. The study uses a quantitative approach with an explanatory design. Data were collected through a survey using a questionnaire administered to respondents who had experience or interest in gold investment using purposive sampling. Data analysis was performed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results show that inflation perceptions have a positive and significant effect on investment interest, while exchange rates and interest rates do not have a significant effect on investment interest. In addition, these three macroeconomic variables do not have a significant direct effect on gold investment decisions. Conversely, investment interest has a positive and significant effect on gold investment decisions. The mediation analysis results show that investment interest fully mediates the relationship between inflation perception and gold investment decisions. These findings indicate that psychological factors play an important role in explaining individual investment behavior.
Co-Authors Ahmad Nouruzzaman M Ikhsan Purnama Muh Fiqran Sitti Fatima Sitti Fatimah