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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH PETERNAKAN TERPADU Distribusi Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Jurnal Ilmiah Akuntansi Manajemen TECHNOBIZ : International Journal of Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi : Transparansi dan Akuntabilitas Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA Jurnal Akuntansi Keuangan dan Bisnis Journal of Innovation in Management, Accounting and Business Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi ABIS: Accounting and Business Information Systems Journal Indo-Fintech Intellectuals: Journal of Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Ekonomics, Finance, and Management Studies
Karpriana, Angga Permadi
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Determinan Tax Avoidance: Good Corporate Governance, Capital Intensity, Profitabilitas, dan Ukuran Perusahaan Aisatul Mufarokhah; Angga Permadi Karpriana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.931

Abstract

Dugaan praktik penghindaran pajak pada industri kelapa sawit menjadi fokus utama kajian ini. Fokusnya dalam menguji keterlibatan Tata Kelola perusahaan yang terdiri dari Komisaris Independen dan Komite Audit, Capital Intensity, Profitabilitas, dan ukuran perusahaan dan pengaruhnya terhadap praktik Tax Avoidance pada perusahaan pengolahan dan perkebunan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Metode yang digunakan adalah kuantitatif berbasis data sekunder. Melalui purposive sampling diperoleh 16 perusahaan dengan total 64 observasi. Menggunakan aplikasi E-Views 12 dan pengujian regresi data panel. Hasilnya, secara simultan seluruh variabel secara signifikan menjadi pengaruh tax avoidance. Secara parsial, hanya komite audit dan profitabilitas yang terbukti signifikan, dengan arah pengaruh positif untuk variabel komite audit dan arah negatif untuk variabel profitabilitas. Sebaliknya, komisaris independen, capital intensity, dan ukuran perusahaan tidak memberi berdampak signifikan. Temuan ini mengindikasi bahwa tata kelola perusahaan belum sepenuhnya efektif dalam mengendalikan penghindaran pajak, terutama pada industry kelapa sawit yang tengah mengalami isu dugaan penghindaran pajak. This study focuses on alleged tax avoidance practices within the palm oil industry. Specifically, it examines the influence of Corporate Governance represented by Independent Commissioners and Audit Committees as well as Capital Intensity, Profitability, and Firm Size on tax avoidance behavior. The research targets palm oil processing and plantation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. he method used is quantitative based on secondary data. Through purposive sampling, 16 companies were obtained with a total of 64 observations. Using the E-Views 12 application and panel data regression testing. The result, simultaneously simultaneously, all variables significantly influence tax avoidance. Partially, only the audit committee and profitability proved significant, with a positive direction of influence for the audit committee variable and a negative direction for the profitability variable. In contrast, independent commissioner, capital intensity commissioners, capital intensity, and firm size do not have a significant impact significant. This finding indicates that corporate governance is not fully effective in controlling tax avoidance. Effective in controlling tax avoidance, especially in the palm oil industry which is experiencing the issue of alleged tax avoidance. palm oil industry which is experiencing the issue of alleged tax avoidance.. In contrast, independent commissioners, capital intensity, and firm size have a significant impact.
Pengaruh Pengalaman Kerja, Pengetahuan, Pendidikan, dan Kebijakan Pimpinan Terhadap Penerapan Akuntansi Zakat, Infak/Sedekah (PSAK 109) pada Badan Amil Zakat di Daerah/Kota Pontianak dan Kubu Raya Kalimantan Barat. Rizkia Milatul Fachriyyah; Khristina Yunita; Angga Permadi Karpriana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 2 (2026): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i2.2132

Abstract

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  
Pengaruh Sosialisasi Antisipatif, Keseriusan Kecurangan, dan Reward Terhadap Niat Whistleblowing dengan Moderasi Religiusitas Fransiska, Ayuni; Heniwati, Elok; Permadi Karpriana, Angga
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9274

Abstract

The phenomenon of fraud in organizations, both in the public and private sectors, has significantly reduced public trust. One effective way to prevent and detect fraud is through whistleblowing. This study aims to analyze the effect of anticipatory socialization, seriousness of fraud, and rewards on whistleblowing intentions, with religiosity as a moderating variable. The research method used is a quantitative method with a survey approach. The sample in this study involved 121 students of the Tanjungpura University Accounting Study Program who had taken Auditing I and II courses. Data collection was carried out through distributing questionnaires online. The results showed that anticipatory socialization and the seriousness of fraud had a significant positive effect on whistleblowing intentions. However, providing rewards has no significant effect. Other findings show that religiosity is able to strengthen the effect of anticipatory socialization and seriousness of fraud on whistleblowing intentions, as well as strengthen the previously insignificant effect of rewards. These findings support the Theory of Planned Behavior, which states that behavioral intentions are determined by attitudes, subjective norms, and behavioral control.
Pengaruh Kepemilikan Institusional, Proporsi Komisaris Independen dan Profitabilitas Terhadap Penghindaran Pajak Dinida Prilya; Fera Damayanti; Angga Permadi Karpriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8530

Abstract

The purpose of this study is to evaluate and analyze the impact of institutional ownership, proportion of independent commissioners and profitability (ROA &ROE) on tax avoidance. This research applies a quantitative approach with descriptive statistical methods. The population studied includes companies in the food and beverage sector listed on the Indonesia Stock Exchange from 2019 to 2023. Sample collection was carried out using purposive sampling technique, with a total sample of 60. The annual report of each company and data in the form of information from the IDX for data collection needs become secondary data. Multiple linear regression testing was carried out using SPSS version 26 software as a data processing tool. The findings of this study indicate that institutional ownership and return on equity (ROE) have a negative, but insignificant, impact on tax avoidance. Meanwhile, the proportion of independent commissioners has a positive and significant impact on tax avoidance and return on assets (ROA) has a positive but insignificant impact on tax avoidance.
Co-Authors ., Rusliyawati Agung Prabowo AHMADI Aisatul Mufarokhah Aishy, Rahadatul Ambarsari, Divania Putri Anggini, Nur ARIEF RIO MAULANA Armeyanti, Zila Aswat, Ibnu Aulia Izzaky, Diva Deska Dila, Natazya Dinida Prilya Djunita Permata Indah Eko Supriyanto Elok Heniwati Fera Damayanti Fransiska, Ayuni Hamzani, Umiaty Harpidalinda, Sopia HARYONO Helisa Noviarty Inge, Ihgnasia Juanda Astarani Khasanah, Magnalia Restu Khristina Yunita Khristina Yunita Monica Juwanda Ansari MUHAMMAD FAHMI Muhsin Muhsin Muhsin Muhsin, Haryono, Mustika, Ira Grania Nur’aini, Nur’aini Pratama, Dhea Putri Pratama, Nanda Saputra Putri, Aurelia Anaya Putri, Berlian Ernita Rizkia Milatul Fachriyyah Rusliyawati Sari Rusmita Sari, Shinta Bella Syahbandi Syahbandi Umyana, Ayu vera vera, vera Viensy Florensia Wasfika, Hesti Yantiana, Nella Yuli Arif Tribudi