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Taxation Aspects of Corporate Taxpayers Ambarita, Dinar; Kusuma, Eka; Kwartani, Yunita
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.257

This research delves into the intricate taxation aspects surrounding corporate taxpayers. It examines the various dimensions of corporate taxation, including the principles governing corporate tax liabilities, tax planning strategies, and compliance obligations. The study navigates through the complexities of corporate tax regimes, analyzing the implications of tax laws, regulations, and reforms on businesses. Furthermore, it explores the evolving landscape of international taxation and its impact on multinational corporations. The paper also discusses contemporary issues such as tax avoidance, transfer pricing, and tax incentives, shedding light on their implications for corporate taxpayers and tax authorities. Through a comprehensive review of literature and case studies, this research provides valuable insights into the challenges and opportunities associated with corporate taxation, offering recommendations for policymakers, tax practitioners, and corporate entities to navigate the ever-changing tax environment effectively.

The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company

The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company

Tax Factors, Audit Quality, and Multinationality in Transfer Pricing Practices of Multinational Firms Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politics Vol. 2 No. 2 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v2i2.48

Background: Transfer pricing practices are widely used by multinational companies as a mechanism for tax management and profit allocation among related entities. Several factors, including tax burden, audit quality, and multinationality, are believed to influence transfer pricing decisions; however, empirical findings remain inconclusive, particularly in the context of multinational firms in Indonesia. Objective: This study aims to examine the effect of tax, audit quality, and multinationality on transfer pricing practices in multinational companies listed on the Indonesia Stock Exchange (IDX). Methods: This study employs a quantitative approach using panel data regression analysis. The sample consists of 19 multinational companies listed on the IDX during the 2018–2022 period, selected through purposive sampling. Secondary data were obtained from published corporate financial statements. Data analysis was conducted using EViews 10 Student Version Lite, and the most appropriate estimation model was determined prior to hypothesis testing. Results: The results indicate that the Fixed Effect Model (FEM) is the best model for this study. Partially, tax and audit quality have a significant effect on transfer pricing practices, while multinationality does not show a significant partial effect. Simultaneously, tax, audit quality, and multinationality jointly have a significant effect on transfer pricing. Conclusion: This study concludes that tax and audit quality are important determinants of transfer pricing practices among multinational companies in Indonesia. Although multinationality does not individually affect transfer pricing, the combined influence of all variables highlights the need for comprehensive monitoring of transfer pricing practices by companies and regulators.

Pengaruh Entrepreneurial Passion Inventing serta Entrepreneurial Resilience terhadap Venture Persistence melalui Grit di Indonesia Amalia, Lutfi; Wijayanti, Sukma; Ambarita, Dinar; Sudarmanto, Eko
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.755

Penelitian ini mengkaji pengaruh semangat kewirausahaan dalam berinovasi dan ketahanan kewirausahaan terhadap ketekunan usaha, dengan keteguhan hati sebagai variabel mediasi, dalam konteks Indonesia. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 155 wirausahawan aktif melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan SmartPLS 3. Hasil menunjukkan bahwa semangat kewirausahaan dalam berinovasi dan ketahanan kewirausahaan keduanya memiliki pengaruh positif yang signifikan terhadap ketekunan. Selain itu, ketekunan memiliki pengaruh positif yang kuat terhadap ketahanan usaha. Analisis mediasi menunjukkan bahwa ketekunan secara parsial memediasi hubungan antara semangat kewirausahaan dalam berinovasi dan ketahanan usaha, serta antara ketahanan kewirausahaan dan ketahanan usaha. Temuan ini menyoroti peran kritis sumber daya psikologis yang berorientasi pada ketekunan dalam mempertahankan aktivitas kewirausahaan, terutama di ekonomi emerging yang ditandai oleh ketidakpastian dan keterbatasan sumber daya. Studi ini berkontribusi pada literatur kewirausahaan dengan mengintegrasikan passion, ketahanan, dan ketekunan ke dalam kerangka kerja yang terpadu, serta memberikan wawasan praktis untuk program pengembangan kewirausahaan yang bertujuan meningkatkan keberlanjutan usaha jangka panjang di Indonesia.

Pengaruh Capital Intensity dan Komite Audit terhadap Agresivitas Pajak Ambarita, Dinar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i4.64252

Agresivitas pajak merupakan salah satu strategi perusahaan dalam meminimalkan beban pajak guna meningkatkan laba. Fenomena ini banyak terjadi pada perusahaan sektor energi yang memiliki karakteristik padat modal dan kebutuhan investasi yang besar. Capital intensity dan komite audit menjadi faktor yang diduga memengaruhi agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan komite audit terhadap agresivitas pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data diperoleh dari laporan keuangan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia melalui metode purposive sampling, sehingga diperoleh 13 perusahaan dengan total 65 observasi. Teknik analisis yang digunakan adalah regresi data panel dengan bantuan perangkat lunak EViews 13 serta dilakukan uji asumsi klasik untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa secara parsial capital intensity berpengaruh negatif dan signifikan terhadap agresivitas pajak, sedangkan komite audit tidak berpengaruh signifikan terhadap agresivitas pajak. Secara simultan, capital intensity dan komite audit berpengaruh signifikan terhadap agresivitas pajak. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat capital intensity yang tinggi cenderung memiliki beban depresiasi yang besar sehingga menurunkan agresivitas pajak, sementara keberadaan komite audit belum mampu secara optimal mengendalikan kebijakan perpajakan perusahaan.

Pengaruh Capital Intencity dan Komite Audit terhadap Agretivitas Pajak Ambarita, Dinar
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i2.1940

Taxes represent a significant cost for companies and directly affect profitability and firm value, encouraging managers to seek strategies that reduce tax burdens. This condition has raised concerns regarding tax aggressiveness, particularly in capital-intensive and highly regulated industries such as the energy sector. This study aims to provide empirical evidence on the influence of capital intensity, the audit committee, and political connections on tax aggressiveness in energy companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative associative research design, the study examines 13 energy companies observed over the 2019–2023 period, resulting in 65 firm-year observations selected through purposive sampling. Secondary data were analyzed using Microsoft Excel and EViews 13. The analytical procedures included descriptive statistics, model selection tests, and classical assumption tests, coefficient of determination analysis, panel data regression, as well as F-tests and t-tests. The results indicate that firm characteristics and corporate governance mechanisms collectively play an important role in shaping corporate tax behavior. Capital intensity is associated with lower levels of tax aggressiveness, suggesting that higher fixed-asset investment increases transparency and regulatory scrutiny. The audit committee variable shows a tendency to encourage more aggressive tax planning, possibly reflecting greater managerial confidence in managing tax risks. In contrast, political connections do not appear to significantly influence tax aggressiveness, implying that regulatory enforcement reduces their effectiveness. Overall, this study contributes to the literature by clarifying inconsistent prior findings and highlighting the role of internal governance in corporate tax decisions.

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