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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal SOLMA INVENTORY: JURNAL AKUNTANSI Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara JMK Jurnal Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa Journal of Culture Accounting and Auditing Jurnal Inovasi Akuntansi International Journal of Pertapsi J-CEKI
Pramiana, Omi
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Tax avoidance Memediasi Pengaruh ESG Terhadap Kinerja Keuangan Cantika, Aulia Salsabila; Pramiana, Omi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9409

Abstract

Penelitian ini bertujuan untuk menganalisis peran penghindaran pajak (tax avoidance) sebagai mediator dalam hubungan antara Environmental Social Governance (ESG) dan kinerja keuangan perusahaan di Bursa Efek Indonesia periode 2021–2022. Metode yang digunakan adalah deskriptif kuantitatif dengan 103 perusahaan sebagai sampel dan total 206 data. Data sekunder diperoleh dari laporan tahunan dan keberlanjutan perusahaan yang tersedia di situs resmi IDX atau perusahaan. Analisis data dilakukan dengan uji jalur menggunakan SPSS versi 25 serta uji mediasi dengan Sobel Test Calculator. Hasil menunjukkan bahwa ESG berpengaruh positif terhadap kinerja keuangan dan tax avoidance; tax avoidance juga berdampak positif pada kinerja keuangan serta memediasi pengaruh ESG terhadap kinerja keuangan, khususnya pada perusahaan manufaktur. Penelitian ini memberikan kontribusi bagi perusahaan, investor, serta akademisi untuk memahami hubungan ESG, penghindaran pajak, dan kinerja keuangan.
Creative Accounting on Audit Delay: Transparency of Profit Rights and Equity Distribution As Moderation Agustin, Beby Hilda; Marhaendra Kusuma; Pramiana, Omi; Santos , Alfredo Dos
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6631

Abstract

The purpose of this study is to provide evidence whether: 1) creative accounting actions have a positive effect on audit delay, and 2) whether transparency of distribution of rights to shareholders weakens the positive effect of creative accounting on audit delay. Financial report data with 2,641 observation data from a sample of 543 companies listed on the IDX for the period 2020-2024 were tested using Moderated Regression Analysis. The results of the study indicate that creative accounting has a positive effect on audit delay and transparency of distribution of rights to shareholders weakens this positive effect. Auditors need additional audit resources to ensure whether financial reporting is the result of creative accounting actions. Transparency of distribution of rights to shareholders weakens this positive effect because it encourages shareholders to be involved in monitoring their interests in profit rights and net asset rights. The originality of this study is testing the moderating role of transparency of distribution of rights to shareholders in the effect of creative accounting on audit delay
Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia Pramiana, Omi; Hidayat, Agus Taufik; Wasis, Wasis
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp390-411

Abstract

This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification.
THE EFFECT OF TAX AVOIDANCE ON COST OF DEBT WITH GROWTH OPPORTUNITY AS A MODERATING VARIABLE Pramiana, Omi; Sari, Corrina Dian Anita
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 2 (2025): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i2.6562

Abstract

This study's goal is to examine how tax evasion affects borrowing costs and development opportunities as a moderating factor in the Indonesia Stock Exchange-listed energy industry. The financial statements of businesses listed on the Indonesia Stock Exchange serve as the second-order data used in this study. Purposive sampling was used in the sampling process in order to collect samples that satisfied the requirements. The energy industry that was listed on the Indonesia Stock Exchange between 2019 and 2021 serves as the study's example. Over the course of three years, 52 firms in all were employed as study samples, resulting in 156 samples. In this study, regression analysis and moderated regression analysis were employed. The cost of debt is positively impacted by tax evasion, according to the data analysis findings. Creditors must raise borrowing charges because they consider tax evasion to be a dangerous activity. Opportunities for growth cannot lessen the effect of tax evasion on debt costs.
The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022) Utami, Laila Dyah; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.1-8

Abstract

This research aims to test the effect of tax avoidance on the cost of debt with institutional ownership as a moderating variable. In this research, tax avoidance is measured by the effective tax rate. The population in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The sample in this research was obtained using purposive sampling, namely selecting samples using predetermined criteria. Based on the purposive sampling method, 57 samples were obtained from 82 energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analytical methods used are simple linear regression analysis, Moderated Regression Analysis, partial test (t), and coefficient of determination test (R2) using the SPSS version 16 program. The results of this research show that tax avoidance has a significant negative influence on cost of debt. Institutional ownership can strengthen the tax avoidance and cost of debt variables.
Potential of Tax Avoidance Based on Fraud Hexagon in Manufacturing Companies in BEI in Tax Avoidance Practice Wahyuni, Dwi Sri; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.9-19

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, competence, arrogance and collusion on tax avoidance in manufacturing companies on the IDX in carrying out tax avoidance practices in 2021-2022. This research uses a quantitative descriptive method, with a total of 27 companies as a sample with 54 data used obtained through company annual reports. The results of this study show that the pressure variable proxied by ROA has an effect on tax avoidance, the opportunity variable proxied by the proportion of independent board of commissioners (BDOUT) has no effect on tax avoidance, the rationalization variable proxied by audit opinion has an effect on tax avoidance, the competency variable which is proxied with changes in directors having no effect on tax avoidance, the arrogance variable which is proxied by CEO narcissism has no effect on tax avoidance, the collusion variable which is proxied by political connections has an effect on tax avoidance.
Peran Corporate Social Responsibility sebagai Moderasi Pengaruh Green Employee Behavior terhadap Sustainable Performance Pramiana, Omi; Putri, Syafira Anindya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.11559

Abstract

This study aims to examine the influence of Green Employee Behavior (GEB) on Sustainable Performance (SP) in Micro, Small, and Medium Enterprises (MSMEs) in Jombang Regency, with a focus on the moderating role of Corporate Social Responsibility (CSR). The population of the study consists of 4,095 wastegenerating MSMEs, with a sample of 98 MSMEs selected using the Slovin formula. Primary data were collected through questionnaires based on a Likert scale and analyzed using WarpPLS 8.0 software. The results indicate that green employee behavior has a significant positive impact on sustainable performance, encompassing customer growth, asset development, and work planning. Furthermore, corporate social responsibility significantly moderates this relationship, but its effect becomes negative when it prioritizes external image over supporting internal initiatives.
Sosialisasi Dampak Stunting terhadap Pembangunan Ekonomi Yanti, Dwi Ermayanti Susilo; Hendrawan, Suluh Agus; Pramiana, Omi
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.10373

Abstract

Background: Stunting dipengaruhi oleh berbagai faktor salah satunya adalah faktor sosial ekonomi seperti: pendapatan keluarga, pekerjaan orang tua, pendidikan orang tua, dan jumlah anggota keluarga. Pelakanaan sosialisasi di dusun Serining desa Banjaragung ini dilatar belakangi oleh beberapa hal yaitu agar warga dusun Serning mengetahui bahwa faktor ekonomi dapat mempengaruhi terjadinya stunting pada anak balita. Tujuan pengabdian ini memberikan sosialisasi terkait dengan dampak stunting bagi pertumbuhan ekonomi khususnya di kabupaten Jombang. Metode: Metode sosialisasi yang digunakan dalam pengabdian ini ditujukan kepada kader desa Banjaragung guna meningkatkan informasi dan edukasi kepada seluruh kader posyandu mengenai dampak stunting dan pembangunan ekonomi. Hasil: Menunjukkan peningkatan, penguasaan dan pengetahuan yang memadai pada kader posyandu terkait dengan kejadian stunting pada balita serta dampaknya pada pertumbuhan ekonomi. Kesimpulan: Masih sangat diperlukan sosialisasi secara massif terkait stunting, dampak yang muncul, cara penanggulangannya, dan upaya penanggulangan stunting, sebagai bentuk upaya preventif masing-masing keluarga tanpa bergantung pada program pemerintah. Dengan demikian, para kader nantinya dapat menjalankan tugas dengan memberikan pemahaman kepada masyarakat.
Pendampingan Menumbuhkan Minat Jiwa Enterpreneur Sejak Dini dengan Jiwa Sadar Pajak Pada Siswa/i SDN Sukorejo Perak Pramiana, Omi; Susilo, Dwi Ermayanti; Suprapto, Sugeng; Hendrawan, Suluh Agus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v4i1.14664

Abstract

Entreprenuer education is very important to instill from an early age so that students creatively have a courageous spirit and are able to overcome problems. Apart from being an entrepreneur, students need to be equipped with tax awareness and the importance of taxes from an early age so that when students enter the workforce they are able to become entrepreneurs with an awareness of taxes. The purpose on conducting this socialization and assistance for this activity is so that students of SDN Sukorejo, Perak Subdistrict, are able to have an entrepreneurial spirit from an early age and whether students of SDN Sukorejo Perak Subdistrict, have awareness and understand the importance of taxes from an early age. The method of activity is by means of material socialization and assistance with entrepreneurial activities. The results show that students have an interest in becoming entrepreneurs and are aware of the importance of taxes for all Indonesian people.
Co-Authors Achmadiyah, Tarisa Agustin, Beby Hilda Aminin Aminin, Aminin Anisah, Nur Ayuningtia, Miranda Cantika, Aulia Salsabila Febrianti, Rindi Antika Hendrawan, Suluh Agus Hidayat, Agus Taufik Indrasah, Fifi Jaya, Putri Kusuma, Marhaendra Nabila, Fikrotun Nusita, Vivi Oktavianawati, Elma Putri, Syafira Anindya Salsabila, Nadia Santos , Alfredo Dos Sari, Corrina Dian Anita Sucipto, Beni Suprapto, Sugeng Susilo, Dwi Ermayanti Utami, Laila Dyah Wahyuni, Dwi Sri Wasis Wasis Yanti, Dwi Ermayanti Susilo