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All Journal Journal of Accounting and Finance Management (JAFM)
Gita Desyana
Universitas Tanjungpura, Pontianak, Indonesia
Economics, Econometrics & Finance

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Studi Fenomenologi Pemahaman Mahasiswa Akuntansi Terhadap Perpajakan Niko Nashwan Putra Prasetiya; Elga Yulindisti; Gita Desyana
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3806

Abstract

Penelitian ini bertujuan untuk memahami pengalaman mahasiswa akuntansi dalam mempelajari perpajakan melalui pendekatan studi fenomenologi. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data berupa wawancara mendalam kepada mahasiswa akuntansi semester 6 Universitas Tanjungpura. Hasil penelitian menunjukkan bahwa mahasiswa memandang mata kuliah perpajakan sebagai mata kuliah penting karena berkaitan dengan dunia kerja, khususnya di bidang akuntansi dan keuangan. Namun, mahasiswa masih mengalami kesulitan dalam memahami materi perpajakan karena banyaknya aturan, perubahan regulasi, dan perhitungan pajak yang cukup rumit. Untuk mengatasi kesulitan tersebut, mahasiswa menggunakan beberapa cara seperti membaca ulang materi, berdiskusi dengan teman, mengerjakan latihan soal, dan bertanya kepada dosen. Penelitian ini menunjukkan bahwa pengalaman belajar, motivasi, dan metode pembelajaran memengaruhi tingkat pemahaman mahasiswa terhadap perpajakan.
Effective Tax Rate Dynamics: Evidence from Sales Growth, Profitability, Firm Size, Leverage and Capital Intensity Indah Wulandari; Nella Yantiana; Gita Desyana
Journal of Accounting and Finance Management Vol. 7 No. 4 (2026): Journal of Accounting and Finance Management (September - October 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i4.3877

Abstract

The gap between statutory tax rates and the actual effective tax burden paid by companies has become a central issue in taxation literature, particularly in the Basic Materials sector which shows significant ETR fluctuations. The purpose is to investigate, from an agency theory perspective, how sales growth, profitability (ROA), firm size, leverage (DER), capital intensity affect the Effective Tax Rate (ETR). Utilizing secondary data from the financial statements of 26 Basic Materials sector firms registered on the IDX for the years 2022–2025, takes a quantitative approach, yielding 104 observations. Panel data regression with the Random Effect Model (REM) utilising EViews 12 software was used for analysis. The findings indicate that whereas sales growth, firm size, leverage, capital intensity do not significantly impact ETR, only profitability (ROA) does. All independent variables have a considerable affect on ETR at the same time.
Co-Authors Elga Yulindisti Indah Wulandari Nella Yantiana Niko Nashwan Putra Prasetiya