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All Journal EKONOMIS : Journal of Economics and Business Jurnal Pendidikan Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Jurnal Dharma Bhakti Ekuitas International Journal of Research in Community Services Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JUAN: Jurnal Pengabdian Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Larasati, Anissa Yuniar
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Efektivitas Pembelajaran Perpajakan dalam Meningkatkan Kompetensi Mahasiswa Akuntansi Aulia, Putri Sonya; Larasati, Anissa Yuniar
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2619

Abstract

This study aims to analyze the effectiveness of tax learning methods among Accounting students at Universitas Jenderal Achmad Yani. It compares the 2021 cohort, who completed Taxation 1 and 2 courses, with the 2022 cohort, who directly joined tax certification (brevet) without theoretical coursework. Employing a descriptive qualitative approach, data were collected through in-depth interviews and analyzed thematically. The findings indicate that theoretical learning provides a solid conceptual foundation, enhancing students’ comprehension and readiness for practical content. In contrast, students without prior theory faced difficulties in understanding tax concepts, terminology, and case resolution. The study highlights the importance of a hybrid approach integrating theory and practice to foster comprehensive tax competence. These findings contribute to curriculum policy formulation under the Merdeka Belajar Kampus Merdeka (MBKM) framework.
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Moderasi Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Girsang, Cinta Rosa N; Larasati, Anissa Yuniar
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2674

Abstract

This study aims to examine the effect of tax avoidance on firm value by considering the role of dividend policy as a moderating variable. The study sample consists of energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research method used is a quantitative approach with Moderated Regression Analysis (MRA) analysis techniques. The results show that tax avoidance has no significant effect on firm value partially. Furthermore, dividend policy is unable to moderate the relationship between tax avoidance and firm value. This finding implies that tax efficiency strategies through tax avoidance have not been perceived by the market as a positive signal for increasing firm value, and dividend policy has not played a role as a reinforcement in this relationship.
Agresivitas Pajak di Sektor Tambang: Analisis Komparatif Indonesia - Australia Annisa, Siti; Larasati, Anissa Yuniar
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2620

Abstract

This study aims to analyze the effect of profitability, liquidity, and company size on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. The method used is a quantitative approach with multiple linear regression analysis techniques, based on 40 observational data from eight companies selected through purposive sampling. The results of the study indicate that simultaneously, the variables of profitability, company size and liquidity have a significant influence on tax aggressiveness, but partially only the liquidity variable has no influence on tax aggressiveness, while the variable of company size has a significant positive influence inversely proportional to profitability which has a significant negative influence on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. These findings indicate that the internal financial characteristics of companies have an important role in shaping tax planning strategies, especially in strategic sectors such as mining.
Co-Authors Aulia, Putri Sonya Binekas, Bani Difa, Amelia Putri Salma Dzaky CP, Vicky Girsang, Cinta Rosa N Hartika, Wiwi Heni Nurani Hartikayanti khusnul khotimah Kurniawan, Fahri Mahmudah, Hikmatul Mardiani, Rika Maryani, Neni Nidyanti, Adelia Purwanto Purwanto Purwanto Rahmah, Nunung Aini Sastradipraja, Usman Siti Annisa, Siti Vicky Dzaky Cahaya Putra