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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Edueco Jurnal Akuntansi Kompetif Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax E-Jurnal Akuntansi TSM QISTINA: Jurnal Multidisiplin Indonesia ABDIMAS Iqtishadia
Romadhina, Anggun Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Pengaruh Kepemilikan Institusional, Intensitas Aset Tetap, Dan Financial Distress Terhadap Agresivitas Pajak Romadhina, Anggun Putri
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3171

Abstract

This research aims to provide empirical evidence of the influence of institutional ownership, fixed asset intensity, and financial distress on tax aggressiveness. The study adopts a quantitative approach and utilizes secondary data, specifically financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The test results showed that institutional ownership, fixed asset intensity and financial distress simultaneously affect the aggressiveness of the tax. It can be assumed that if a company has institutional ownership, fixed asset intensity and is experiencing financial difficulties, it can affect management or company activities to take aggressive tax avoidance actions.
Pengaruh Beban Pajak Tangguhan, Kebijakan Dividen dan Ukuran Perusahaan terhadap Manajemen Laba (Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 -2023) Silaban, Martua Uli; Romadhina, Anggun Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1228

Abstract

Earnings management remains a critical concern in financial reporting, particularly within companies operating in essential sectors where transparency is vital. This study investigates the influence of deferred tax expense, dividend policy, and firm size on earnings management practices in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research aims to address inconsistencies in previous findings by offering empirical evidence from a focused industrial context. Using a purposive sampling method, 11 companies were selected based on specific criteria, resulting in 55 observations over five years. Earnings management was measured using the scaled earnings changes method, while deferred tax expense was calculated as a ratio of deferred tax to total assets. Dividend policy was proxied by the dividend payout ratio, and firm size was measured using the natural logarithm of total assets. Panel data regression analysis was conducted using EViews 13, with model selection based on Chow and Hausman tests. The findings reveal that, simultaneously, deferred tax expense, dividend policy, and firm size significantly affect earnings management. However, individually, only firm size has a significant impact, suggesting that larger companies are more likely to engage in earnings management due to operational complexity and external pressure. These results offer insights for regulators and investors to improve monitoring mechanisms in financial reporting practices.
Pengaruh Tingkat Hutang, Intensitas Aset Tetap dan Ukuran Perusahaan terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Pertambangan di BEI Periode 2019-2023) Dewi, Sri; Romadhina, Anggun Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1234

Abstract

The mining sector significantly contributes to Indonesia’s tax revenue but remains highly volatile due to global commodity price fluctuations and fiscal policy changes. This study addresses the inconsistency in prior research findings regarding the effect of financial factors on tax management, particularly in capital intensive industries. The objective is to examine whether debt level, fixed asset intensity, and firm size influence tax management among 17 mining companies listed on the Indonesia Stock Exchange during 2019-2023. A quantitative approach with panel data regression was employed, using the common effect model selected through Chow, Hausman, and Lagrange Multiplier tests. Tax management was proxied by the effective tax rate (ETR), while independent variables were measured by debt-to-equity ratio, capital intensity, and firm size (natural log of total assets). The findings indicate that, simultaneously, the three variables significantly affect tax management, explaining 89.9% of its variation. However, none of the variables show a significant partial effect. These results suggest that tax strategies in the mining sector are shaped more by the interaction of multiple financial factors rather than by single determinants. The study contributes to the literature by highlighting the importance of an integrated approach to tax management in industries exposed to market volatility.
Pengaruh Financial Distress dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance Dengan Komite Audit Sebagai Pemoderasi Putri, Septiara; Romadhina, Anggun Putri
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.7013

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress dan kompensasi rugi fiskal terhadap tax avoidance, dengan komite audit sebagai variabel moderasi pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan annual report yang diperoleh dari BEI (www.idx.co.id) dan website resmi perusahaan. Populasi dalam penelitian ini mencakup perusahaan sektor consumer ciclycals yang terdaftar di BEI selama periode 2019–2023 terdiri dari 166 perusahaan, dan melalui metode purposive sampling, diperoleh 17 perusahaan sebagai sampel. Analisis data dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan software EViews versi 12. Variabel financial distress diukur dengan rasio total liabilitas terhadap total ekuitas, kompensasi rugi fiskal menggunakan variabel dummy, sedangkan tax avoidance diukur dengan indikator Effective Tax Rate (ETR). Komite audit diukur berdasarkan jumlah anggota yang memiliki latar belakang pendidikan akuntansi. Hasil uji F menunjukkan bahwa financial distress dan kompensasi rugi fiskal secara simultan berpengaruh terhadap tax avoidance. Hasil uji t menunjukkan bahwa hanya financial distress yang berpengaruh signifikan, sementara kompensasi rugi fiskal tidak berpengaruh terhadap tax avoidance. Hasil uji MRA mengungkapkan bahwa komite audit tidak mampu memoderasi hubungan antara financial distress terhadap tax avoidance maupun komite audit tidak mampu memoderasi hubungan antara kompensasi rugi fiskal terhadap tax avoidance. Temuan ini menunjukkan bahwa peran komite audit lebih efektif dalam mengawasi pemanfaatan insentif fiskal daripada menekan perilaku oportunistik saat terjadi tekanan keuangan.
PENGARUH CAPITAL INTENSITY, CHIEF FINANCIAL OFFICER EXPERT POWER, DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP MANAJEMEN PAJAK Yasmine, Wulan Putri; Romadhina, Anggun Putri
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2833

Abstract

Taxes are one of the most important sources of state revenue in the implementation and development of national development, aimed at improving the comfort and equitable welfare of society. However, most individuals and companies consider taxes to be very detrimental to them because taxes increase the burden that companies must bear, which can reduce their profits and whose benefits are not directly felt. Therefore, companies need to implement income tax efficiency measures to improve corporate welfare, maximize profits, and reduce tax burdens. Good tax management can provide significant benefits to companies by increasing profits and offering a competitive advantage This research was conducted to determine the influence of Capital Intensity, Chief Financial Officer Expert Power, and Corporate Social Responsibility on tax management. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2024. The sampling technique used purposive sampling, resulting in 48 samples from 8 companies. This research uses secondary data obtained from annual reports and corporate sustainability reports prepared and reported according to the GRI 4 (Global Reporting Initiative) standards and listed on the Indonesia Stock Exchange during the 2019–2024 period. The data analysis method employed in this study is panel data regression, conducted using Eviews 12 as the data processing tool. The results of this study show that Capital Intensity partially influences tax management, while Chief Financial Officer Expert Power and Corporate Social Responsibility partially do not affect tax management.
PENGARUH INTENSITAS MODAL, KEPEMILIKAN INSTITUSIONAL, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK Agustin, Lina; Romadhina, Anggun Putri
Jurnal Edueco Vol. 9 No. 01 (2026): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v9i01.501

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas modal, kepemilikan institusional, dan transfer pricing terhadap penghindaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel dengan menggunakan aplikasi Eviews versi 13 dan Microsoft Excel. Populasi yang digunakan pada penelitian ini yaitu Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024. Teknik pengumpulan data pada penelitian ini adalah teknik purposive samplingdengan 129 populasi perusahaan menjadi 14 sampel akhir perusahaan atau 70 data observasi yang diolah dalam penelitian ini. Hasil penelitian menunjukan bahwa secara simultan intensitas modal, kepemilikan institusional, dan transfer pricing berpengaruh terhadap penghindaran pajak. Secara parsial kepemilikan institusional, dan transfer pricing tidak berpengaruh terhadap penghindaran pajak. Sementara intensitas modal berpengaruh terhadap penghindaran pajak.
Pengaruh Manajemen Laba, Thin Capitalization dan Arus Kas Operasi terhadap Penghindaran Pajak riani, anisa; Romadhina, Anggun Putri
Jurnal Edueco Vol. 9 No. 01 (2026): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v9i01.502

Abstract

This study aims to analyze the effect of earnings management, thin capitalization, and operating cash flow on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses secondary data in the form of annual financial reports obtained from the official IDX website. The sampling technique used was purposive sampling, with a sample size of 21 companies, resulting in 105 observations over the five years of the study. The independent variables in this study consist of earnings management (X1), thin capitalization (X2), and operating cash flow (X3), while the dependent variable is tax avoidance (Y). The analytical method used is panel data regression with the help of EViews 13 software, and the results of the model selection test indicate that the Random Effect Model (REM) is the most appropriate model. The results show that partially earnings management and operating cash flow did not have effect on tax avoidance, while thin capitalization did. However, simultaneously earnings management, thin capitalization, and operating cash flow had effect on tax avoidance.
Co-Authors Agustin, Lina Alamsyah, Cindy Alvionita Arianti, Baiq Fitri Azzahra, Khoirunnisa Eka Kusuma Dewi, Eka Kusuma Handayani, Henni Rahayu Hastuti, Eka Sri Lestari, Fuzi Prastiani, Siti Chaerunisa putri, septiara riani, anisa Silaban, Martua Uli Siti Nurhasanah Siti Nurjanah Sri Dewi Wijaya, Dimas Aris Yasmine, Wulan Putri