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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Jurnal Disrupsi Bisnis Jurnal Arastirma Educoretax Edu Cendikia: Jurnal Ilmiah Kependidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Jurnal Rekayasa Komputasi Terapan Biosaintifika: Journal of Biology & Biology Education Jurnal Nusa Akuntansi
Mulyani, Nani
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Journal : Jurnal Nusa Akuntansi

 1 
PENGARUH EARNING MANAGEMENT, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2017 – TAHUN 2022 Hamdani; Mulyani, Nani
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.197

Abstract

This research aims to analyze the influence of Earning Management, Fixed Asset Intensity, and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable. This research was conducted by analyzing the financial reports of companies in the property sector listed on the Indonesia Stock Exchange (BEI) during the period 2017 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period. 2017 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using e-views version 9. The results of this study show that Earning Management, Fixed Asset Intensity, and Accounting Conservatism have an effect on Tax Avoidance, Earning Management has no effect on Tax Avoidance, Fixed Asset Intensity has an effect on Tax Avoidance, Accounting Conservatism has an effect on Tax Avoidance, Company Size does not moderate the effect of Earnings Management on Tax Avoidance, Company Size does not moderate the influence of Fixed Asset Intensity on Tax Avoidance, Company Size moderates the influence of Accounting Conservatism on Tax Avoidance
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BERINDEKS LQ-45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2018-2022) Widyastuti, Krisanti; Mulyani, Nani
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.167

Abstract

This research aims to analyze the influence of Institutional Ownership, Managerial Ownership and Capital Intensity on Tax Avoidance. This research was conducted by analyzing the financial reports of companies with the LQ-45 index listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 13 companies with the LQ-45 index listed on the Stock Exchange Indonesian Effect (BEI) using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of the results of this research using E-Views 12 Student Version Lite software. The results of this study show that Institutional Ownership partially has no effect on Tax Avodance, Managerial Ownership partially has an effect on Tax Avoidance, Capital Intensity partially has an effect on Tax Avoidance, and simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have an effect on Tax Avoidance.
Co-Authors Agustinus, Erick Ananda, Alfira Sindy ANI SAFITRI, ANI Avini Nurazhimah Arfa Budiman, Septian Arif Ek Ajeng Rahmi Pinahayu Entis Sutisna Farkhatin, Naely Fitro, Muhammad Hamdani Jamaludin . Juwari, Micha Kumala Dewi, Tirta Mahrizal Mahrizal Muhammad Sopiyana, Muhammad Nandang Suwela Rahayu, Cintia Febi Rahayu, Suharni Ruhimat, Riki Sania, Sofa Santoso, Budi Tri Sari, Selly Nurlela Sarjiya Antonius Selli Mariko Septiani, Fauziah Sinaga, Victor Lamboy Siti Nuranisa Supeni Sufaati Utomo, Styo Budi Verchius, Eric Widyastuti, Krisanti Wulandari, Ayu Ratna Zahra Noviana