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All Journal Gadjah Mada International Journal of Business BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pendidikan UNIGA International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Economics and Finance in Indonesia al-Aulad: Journal of Islamic Primary Education Gema Wiralodra JAAF (Journal of Applied Accounting and Finance) Journal of Management and Leadership Jurnal Akuntansi & Perpajakan Jayakarta SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Enrichment : Journal of Management Jurnal Pasar Modal dan Bisnis At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam JURNAL AKUNTANSI Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Indonesian Journal of Society Engagement (IJSE) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Raflesia Akuntansi Educoretax Jurnal Pengabdian Kepada Masyarakat Bima Journal : Business, Management and Accounting Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Khazanah Akademia Jurnal Ekonomi Perusahaan Jurnal Akuntansi dan Keuangan JOEL: Journal of Educational and Language Research Jurnal Indonesia Sosial Sains Media Abdimas Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IPSAR (International Public Sector Accounting Review) Jurnal Pengabdian Masyarakat Indonesian Journal of Islamic Education PEDAMAS (Pengabdian Kepada Masyarakat) Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia E-Amal: Jurnal Pengabdian Kepada Masyarakat International Research Journal of Business Studies Nawadeepa: Jurnal Pengabdian Masyarakat
Masripah
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
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Journal : Educoretax

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The role of company size in moderating capital intensity and manager ability to tax avoidance Qurrotulayni, Nadia; Masripah, Masripah
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1354

Abstract

This study was conducted to examine the effect of capital intensity and managerial ability on tax avoidance by adding company size as a moderating variable, and profitability and leverage as control variables. This study is a quantitative study with a random effect model. The sample selection used purposive sampling with a total of 252 samples from 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021 – 2023 period. The hypothesis test used was multiple linear regression using STATA 14. Based on the results of the hypothesis test, it shows that (1) capital intensity has no effect on tax avoidance, (2) managerial ability has an effect on tax avoidance, (3) company size has no effect in strengthening the relationship between capital intensity and tax avoidance (4) company size has no effect in strengthening the relationship between managerial ability and tax avoidance.This indicates that tax avoidance efforts are influenced more by managerial skills than investments in fixed assets. This emphasizes the importance of the role of management in tax planning, so regulators need to focus more on increasing supervision of tax policies related to managerial ability.
The influence of managerial ability and business strategy on tax avoidance Nabila, Amanda Zealza; Masripah, Masripah
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1594

Abstract

This research aims to examine the influence of managerial ability and business strategy on tax avoidance using control variables, namely leverage and profitability. The proxy used for tax avoidance is Abnormal Book Tax Difference (ABTD). Quantitative research and using manufacturing companies listed on the IDX for the 2019-2022 period as research objects. The sampling technique used purposive sampling with a total sample of 580 samples obtained from 145 manufacturing companies. Hypothesis tests have been carried out so that it can be concluded that 1) managerial ability has a positive effect on tax avoidance; 2) Business strategy has no influence on tax avoidance.
The effect of transfer pricing, thin capitalization, and foreign ownership on tax avoidance using tax haven utilization as moderation Jazmi, Variant Zulfadhli; Masripah, Masripah
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1362

Abstract

This quantitative study analyzes the impact of Transfer Pricing, Thin Capitalization, and Foreign Ownership on Tax Avoidance, with Tax Haven Utilization as a moderating variable. Data is sourced from annual reports and financial statements of multinational companies listed on the Indonesia Stock Exchange from 2021–2023. Using purposive sampling, the study includes 63 companies, totaling 189 observations. Panel data regression analysis was conducted with STATA 17 at significance levels of 5%, 10%, and 25%. Results show that Transfer Pricing, Thin Capitalization, and Foreign Ownership do not significantly affect Tax Avoidance. However, Tax Haven Utilization significantly strengthens the relationship between Thin Capitalization and Tax Avoidance but does not moderate the effects of Transfer Pricing or Foreign Ownership. This suggests that tax haven jurisdictions primarily influence the impact of capital structure on tax avoidance rather than ownership or pricing policies. This study enhances understanding of Tax Avoidance determinants in multinational firms in Indonesia. Findings provide valuable insights for academics and practitioners in improving tax oversight strategies. Future research should explore additional factors such as corporate tax compliance and international tax regulations.
Co-Authors Acep Rahmat Acep Rahmat, Acep Ade Holis Ade Holis, Ade Adis Naurah Khansa Agni, Mayka Nur Ahmad Jamal Akbar, Gugun Geusan Alvita Yuniar Amelia Sandra Andi Manggala Putra Ani Siti Anisah, Ani Siti Anton Anton Anton Anton Asep Tutun Asep Tutun Usman Astriyani, Nenden Astuti, Mardiana Atito, Muhammad Benarivo, Hiras Beno, Benita Salsabila Bonnie Mindosa Bunga Pitaloka Cakra Sastra Sukma Sejati Debby Fitriasari Dianwicaksih Arieftiara Driyanti Rahayu Dwi Handayani, Devi Erica Novita Sari Ermawati, Ermawati Erna Hernawati Esther Dwitia Fahira Vanesa Pertiwi Farah Nabilah Feisal Ahmad Riyadi Hannisa Yuiandini Harahap, Ruth Bae Eliani Hayat, Yusep Saepul Herinda, Farica Hilda Ainissyifa, Hilda Iis Komariah Ijudin Ijudin Iman Saifullah Iman Saifullah, Iman Intan Fauziah Ira Rahmawati Irna Annisa Riftyanti Jazmi, Variant Zulfadhli Jutti Levita M Firdaus M. Daniyal Salsabil Marwah, Sopa Siti Meizaroh . Meizaroh Meizaroh Meizaroh Meizaroh Miftah, Munasiron Miftah, Munasiron Mochamad Arysandi Al Muzaki Mohamad Rifki Nawawi Monika Novryanti, Monika Muhamad Nazib, Fiqra Muhammad Adnan Ashari Muhammad Ichsan Kamil Munawaroh, Nenden Nabby, Eyglus Nabila, Amanda Zealza Nasrullah, Yufi Nazib, Fiqra Nenden Munawarah Nenden Munawaroh Ni Putu Eka Widiastuti Nuraisyah Nuraisyah Nurjanah, Luthfiana Nurkumala, Siti Nurul Fatonah, Nurul Pajrina Rizki Pananda Pasaribu Pananda Pasaribu Panubut Simorangkir Pertiwi, Fahira Vanesa Pramuditya Ardhana Praptiningsih Praptiningsih Pratama, Irsyad Ardian Putri Faradhisa, Jasmine Putri, Nadia Rida Qurrotulayni, Nadia Ramandani , Clarisa Diva Ratna Hindria DPS Ratna Hindria Dyah Pita Sari Retna Sari Rifqiyati Rifqiyati Rini Aggisni RIRIN RISMAWATI Riyyadi Ilmi Rizki, Pajrina Saebani, Akhmad Salamah , Ummu Sangga Lelana , Samudra Sania Nur Janah Shelvy E Suherman, Shelvy E Shifa Arafi Shinta Widyastuti Shinta Widyastuti, Shinta Sita Anjani Siti Hidayati Siti Marwah, Sopa Sri Wulandarisa Subagyo, Betty Susanti, Syabina Putri Ulfikriah, Sifa Utami, Kery Vera Diyanty Wandi Hidayatulloh Wanti Nurlaeni Widyatuti, Shinta Wijayanti, A Yufi Mohammad Nasrullah, Yufi Mohammad Yufi Muhamad Nasrullah Yufi Muhammad Nasrullah Yustina Triyani Zia Rahmawati