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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax E-Jurnal Akuntansi TSM ABDIMAS Iqtishadia
Romadhina, Anggun Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice 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.
Co-Authors Alamsyah, Cindy Alvionita Arianti, Baiq Fitri Azzahra, Khoirunnisa Eka Kusuma Dewi, Eka Kusuma Handayani, Henni Rahayu Hastuti, Eka Sri Lestari, Fuzi Prastiani, Siti Chaerunisa Silaban, Martua Uli Siti Nurhasanah Siti Nurjanah Sri Dewi Wijaya, Dimas Aris