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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Ekonomi : Journal of Economic Jurnal Penelitian Ekonomi dan Bisnis KEUNIS Monex: Journal of Accounting Research Jurnal Kajian Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JAE (Jurnal Akuntansi dan Ekonomi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) DEDIKASI PKM Abdimisi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Journal of Artificial Intelligence and Digital Business ABIS: Accounting and Business Information Systems Journal Neraca Manajemen, Akuntansi, dan Ekonomi JUTRIANCE ABDIMAS Iqtishadia JURDIASRA Jurnal Akuntansi
Irawati, Wiwit
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Measuring the Impact of Financial Performance and Firm Age on Tax Avoidance Irawati, Wiwit; Raphael, Alexander; Barli, Harry
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12950

Abstract

Purpose – This study aims to examine the influence of Financial Performance using the Return on Assets (ROA) and Debt to Equity Ratio (DER) proxies as well as Company Age on Tax Avoidance in Public Companies in Indonesia in the non-cyclical sector in 2019-2023. Design/Methodology/Approach – This study uses a quantitative approach, where the collected numbers are processed using the statistical tool STATA using the selected Fixed Effect /Model. The tests carried out were balanced panel data regression and data testing, namely autocorrelation test, multicollinearity and heteroscedasticity test. The research population amounted to 125 non-cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a selected sample using purposive sampling totaling 35 companies so that the total number of data processed was 175.Findings – The results of the study show that there is a partial significant influence of Financial Performance by proxy of Return on Asset and Debt to Equity Ratio and Company Age on Tax Avoidance. Research limitations/Implications – With new research data can be an input for policymakers related to decisions related to policies in the tax sector, especially for companies that have been operating for a long time and have a high level of profit and debt burden that will be able to trigger tax avoidance. Keywords: Company Size, Financial Performance, Tax Avoidance
Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing Sari, Jenny Puspita; Irawati, Wiwit
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.7249

Abstract

Purpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews 9 data analysis tools. This study uses a sample of 11 companies, which was determined based on the purposive sampling method, which is a sample selection with specific criteria. Findings - The results of this study indicate that Debt Covenant, Tax Burden, and Intangible Asset have simultaneous and significant effects on transfer pricing. Partially, Debt Covenant has a negative and significant effect on transfer pricing, Tax Burden and Intangible Asset have no effect on transfer pricing. Research limitations/implications – The research findings prove that there are differences of interest where companies want to increase profits by minimizing tax payments to the government. However, it is better to use methods that have been legalized by the government and do not conflict with tax regulations in force in Indonesia so as not to harm the state treasury which leads to disputes with the Directorate General of Taxes. Keywords: Debt Covenant, Tax Expense, Intangible Asset, Transfer Pricing
Co-Authors Abdullah, Mei K. Aditya, Mochamad Ryan Yuda Akhsani, Novi Al Falah, Faiq Taj Anggraeni, Windi Ariesty Angraini, Dila Annisa, Dea Aprilia, Erika Astriani Aprillia, Rahma Ariyadni, Fenny Tidar Astuti, Puji Tri Astuti, Widiyanti Rahayu Budi Ayu Puspitasari, Ayu Barli, Harry Devi, Lutfiani Anisa Dwi Sulistiani Erlyna Tri Rohmiatun Ersyafdi, Ilham Ramadhan Gracia, Elysabet Dwi Hammda, Siti Dahniar Harry Mukti, Aloysius Jatmika, Windy Junjunan, Mochammad Ilyas Kurniasih, Lisna Lusyana Dwi Prihatiny, Iris Manihuruk, Fitri Handayani Marpaung, Oktavia Mubarok, Ali Muliyani Muliyani Nadi, Luh Ningrum, Mike Adi Nurbaeti Nurbaeti Nurul Oktavia Priambodo, Beny Priyanto, Ryki Yuni Adi Putri, Devina Aryuni Putri, Nurul Rahmawati Putria, Ditha Rafles Ginting Raphael, Alexander Rendy Rendy Ricky Yunisar Setiawan Rumaizha, Riri Sanulika, Aris Sari, Dian Wulan Sari, Jenny Puspita Setyaningsih, Ayu Sopita, Mita Sri Agustini Sugiyanto - Sugiyarti, Listya Suryajati, Padmellia Sutandijo, Sutandijo Swasti Putri, Ika Tamara, Lidya Meilani Tinambunan, Mirawati Tri Utami Wanti, Salma Widiyati, Dian Wulandari, Enthy Sulistya Suci Wulandari, Rosita