Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Muhammad Denny Kurniawan
Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
TAX MANAGEMENT IN ENERGY SECTOR: CSR DISCLOSURE AS MODERATOR AND PROFITABILITY AS MEDIATOR IN THE GOVERNANCE-FINANCE NEXUS Mohamad Zulman Hakim; Irsyad Ilham Dwi Febrian; Ubaidillah Fadhil Rohman; Ahmad Piyan; Muhammad Denny Kurniawan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.928

Abstract

This study examined the effects of capital intensity, leverage, institutional ownership, and independent commissioners on tax management, measured by the effective tax rate (ETR), in energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. It also investigated the moderating role of Corporate Social Responsibility (CSR) disclosure and the mediating role of profitability, measured by Return on Assets (ROA). A quantitative approach was employed using panel data regression, Moderated Regression Analysis, and the Sobel test. The sample comprised 15 companies selected through purposive sampling from a population of 91 companies, yielding 60 observations. Secondary data were obtained from annual and sustainability reports. The results indicated that institutional ownership had a significant negative effect on ETR (β = −1.230, p = 0.000), whereas independent commissioners had a significant positive effect (β = 1.294, p = 0.014). Capital intensity and leverage had no significant effects. CSR disclosure strengthened the relationship between institutional ownership and ETR (β = 1.137, p = 0.004) but weakened the relationship between independent commissioners and ETR (β = −1.644, p = 0.015). Profitability mediated only the relationship between capital intensity and ETR (Sobel t = 2.33). The adjusted coefficient of determination was 33.21%, indicating that the model explained 33.21% of the variation in ETR. These findings highlighted the importance of corporate governance and CSR disclosure in shaping tax practices, while profitability provided a mediating mechanism linking capital intensity to tax management.
Co-Authors Ahmad Piyan Irsyad Ilham Dwi Febrian Mohamad Zulman Hakim Ubaidillah Fadhil Rohman