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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Business, Social, Management, and Technology
Ema Utami
Universitas Islam Malang
Astronomy Computer Science & IT Economics, Econometrics & Finance Health Professions Social Sciences

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PENGARUH KEPEMILIKAN PUBLIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FNB YANG TERDAFTAR DI BEI PERIODE 2015–2019: THE EFFECT OF PUBLIC OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN FNB COMPANIES LISTED ON THE IDX IN THE 2015–2019 PERIOD Ema Utami; Sri Wahyuni
Journal of Business, Social, Management, and Technology Vol. 1 No. 1 (2025): June 2025
Publisher : CV. Dhanesa Nusantara Research Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64195/j-bsmtech.v1i1.3

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan publik dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015–2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling, dengan kriteria laporan keuangan yang memuat data-data yang dibutuhkan dan berakhir setiap 31 Desember, serta memiliki laba bersih negatif. Yang kemudian menghasilkan 65 laporan keuangan tahunan dari perusahaan Food and Beverages yang memenuhi syarat selama lima tahun berturut-turut. Data dianalisis menggunakan metode Partial Least Squares (PLS) melalui bantuan software WarpPLS versi 7.0. Hasil analisis menunjukkan bahwa baik kepemilikan publik maupun kepemilikan institusional memiliki pengaruh negatif terhadap penghindaran pajak. Artinya, semakin besar proporsi kepemilikan publik dan institusional dalam suatu perusahaan, maka semakin kecil kecenderungan perusahaan tersebut untuk melakukan penghindaran pajak. Temuan ini menunjukkan bahwa keterlibatan pemilik saham publik dan institusi dapat meningkatkan pengawasan terhadap manajemen perusahaan, sehingga mendorong kepatuhan perpajakan. Penelitian ini memberikan implikasi penting bagi regulator dan investor, khususnya dalam meningkatkan transparansi dan tata kelola perusahaan yang baik melalui struktur kepemilikan yang sehat.
Religiosity, Halal Certification, and TikTok Influencers on Halal Cosmetic Purchase Intention: The Mediating Role of Attitude Ema Utami; Jeni Susyanti; Eka Farida
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 2 (2026): September 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i2.2057

Abstract

This study examines how religiosity, halal certification, and TikTok influencer evaluation affect halal cosmetic purchase intention through attitude among Muslim Generation Z and millennial TikTok users in Indonesia. A quantitative explanatory cross-sectional survey was conducted with 150 purposively selected respondents, and the data were analyzed using PLS-SEM. The measurement model met convergent-validity and reliability criteria. The structural model explained 47.4% of the variance in attitude and 57.2% of the variance in purchase intention. Religiosity (β = 0.501, p < 0.001), halal certification (β = 0.355, p < 0.001), and TikTok influencer evaluation (β = 0.404, p < 0.001) positively affected attitude. Religiosity (β = 0.498, p < 0.001) and halal certification (β = 0.358, p < 0.001) positively affected purchase intention, whereas the direct TikTok influencer effect was not significant (β = 0.058, p = 0.384). Attitude positively affected purchase intention (β = 0.220, p = 0.004) and partially mediated religiosity and halal certification. For TikTok influencers, the direct path was nonsignificant but the indirect path through attitude was significant (β = 0.089, p = 0.010), which is described as indirect-only mediation rather than indirect-only mediation. The novelty lies in showing, within one integrative TPB-based model, that internal religious values and institutional halal assurance can operate directly and indirectly, whereas TikTok influencer communication is translated into purchase intention primarily through attitude. These findings clarify the psychological mechanism of influencer marketing in halal cosmetics and provide implications for credible, informative, and halal-consistent digital marketing.
Co-Authors Eka Farida Jeni Susyanti Sri Wahyuni