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All Journal Innovative: Journal Of Social Science Research Oikonomia : Journal of Management Economics and Accounting
Yulianti Yulianti
Univeristas Ichsan Satya
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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PENGARUH PENERAPAN SIKAP DASAR PEGAWAI DIREKTORAT JENDERAL BEA DAN CUKAI TERHADAP KINERJA PEGAWAI PADA SUBBAGIAN UMUM KPPBC TMP B JAKARTA Siti Rahayu; Yulianti Yulianti
Innovative: Journal Of Social Science Research Vol. 6 No. 1 (2026): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v6i1.21397

Abstract

Penelitian ini disusun untuk mengetahui bagaimana pengaruh penerapan Sikap Dasar Pegawai DJBC terhadap kinerja pegawai pada Unit Kerja Subbagian Umum Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Jakarta, Direktorat Jenderal Bea dan Cukai, pada Kementerian Keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa penerapan sikap dasar pegawai DJBC memiliki kontribusi yang positif terhadap kinerja pegawai DJBC, khususnya di Subbagian Umum KPPBC Tipe Madya Pabean B Jakarta. Kata Kunci: Direktorat Jenderal Bea dan Cukai, kinerja pegawai, KPPBC TMP B Jakarta, sikap dasar pegawai.
Analysis of the Impact of Tax Planning on Corporate Profitability Loso Judijanto; Yulianti Yulianti; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 2 (2026): Oikonomia - February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i2.538

Abstract

This study examines how tax planning influences corporate profitability by considering both direct financial effects and the indirect mechanism through firm growth. In the context of increasing regulatory scrutiny and strategic financial management, tax planning has shifted from a compliance function to a managerial decision that potentially enhances firm performance. Using a quantitative explanatory design, this research analyzes panel data from publicly listed non-financial firms based on secondary data derived from audited financial statements. Tax planning is proxied by Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR), profitability is measured by Return on Assets (ROA), and Firm Size is tested as a mediating variable. Panel regression and Sobel mediation tests are employed to examine the relationships among variables. The findings indicate that ETR and CETR significantly affect Firm Size, and Firm Size significantly affects ROA. Tax planning also has a direct effect on profitability, while Firm Size partially mediates this relationship. These results demonstrate that tax planning enhances profitability not only through increased after-tax income but also through asset accumulation that strengthens the firm’s capacity to generate returns. The study concludes that tax planning functions as a strategic financial instrument that supports both corporate growth and profitability when implemented within legal and sustainable boundaries.
Co-Authors Fitriani Loso Judijanto Siti Rahayu