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All Journal Journal of Accounting Science Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi Jurnal EK dan BI BUDGETING : Journal of Business, Management and Accounting Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Lemhannas RI Baileo: Jurnal Sosial Humaniora Countable (Contemporary Business and Sustainability Science) International Journal of Social Science and Community Service
Shinta Melzatia
Universitas Mercu Buana
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Earnings Management and Distress on Tax Aggressiveness: The Role of Company Size Lestari, Ayu Endah; Melzatia, Shinta; Melzatia, Haura Hazimah
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1870

Abstract

General Background: Taxes are a critical source of national revenue and play a central role in maintaining economic stability, particularly in emerging economies such as Southeast Asia. The growing intensity of corporate tax planning practices has created challenges in ensuring effective tax collection. Specific Background: In Indonesia, corporations often perceive taxes as a financial burden, leading to strategic behaviors aimed at minimizing tax obligations. Such practices hinder the government's ability to achieve its fiscal targets. Knowledge Gap: Although prior studies have examined various determinants of tax aggressiveness, limited research has integrated earnings management, financial distress, and thin capitalisation into a single analytical framework, particularly considering the moderating role of firm size. Objective: This study investigates the influence of earnings management, financial distress, and thin capitalisation on corporate tax aggressiveness, while also exploring whether firm size moderates these relationships. Methods: The study employs panel data from 19 raw material companies in Indonesia over the 2018–2022 period (145 firm-year observations), using multiple regression analysis with EViews 12. Results: Earnings management and financial distress have a significant positive effect on tax aggressiveness, whereas thin capitalisation does not. Firm size moderates the effects of earnings management and financial distress, but not thin capitalisation. Novelty: This research offers an integrated model that combines multiple financial dimensions to explain tax aggressiveness behavior. Implications: The findings provide strategic insights for policymakers and tax authorities to improve regulatory frameworks and strengthen oversight, especially in capital-intensive industries.
PERAN CSR, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN DALAM MENJELASKAN AGRESIVITAS PAJAK: EVIDENCE DARI PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE Sabila, Risti Yana; Melzatia, Shinta
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2415

Abstract

This research aims to examine the influence of Corporate Social Responsibility, Capital Intensity, and Inventory Intensity on Tax Aggressiveness. Tax aggressiveness is an aggressive corporate action in responding to tax obligations to the government so that the amount of tax paid to the state is less. The population used is the property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 70 companies. Sampling using purposive sampling method and the companies selected as samples were 22 companies. The data used in this study are secondary data obtained from financial reports and annual reports through the official website of the Indonesia Stock Exchange or through the official websites of related companies. The data analysis used in this study was multiple linear regression analysis, with data processing tools, namely the Statistical Product and Service Solution (SPSS) version 25 application. The results of this study state that Corporate Social Responsibility has a significant negative effect on tax aggressiveness. However, Capital Intensity and Inventory Intensity do not significantly influence tax aggressiveness.
Geopolitical Conflict and Indonesia’s Economic Stability Melzatia, Shinta; Mahroji; Apollo; Zahri, Adli
Jurnal Lemhannas RI Vol 12 No 4 (2024)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v12i4.1132

Abstract

Purpose: This study analyses the role of the maqasid sharia in guiding the digitalisation of the Islamic economy to strengthen justice, sustainability, and the economic resilience of the ummah, while linking it to the Astagatra framework as the foundation of national resilience. Study Design/Methodology/Approach: This study uses a descriptive qualitative method with content analysis of the latest academic literature on digitalisation, Islamic economics, maqasid sharia, and national resilience. The study is guided by the TSR as a normative foundation and the Dynamic Capability Theory as an adaptive foundation. Findings: The findings indicate that fiscal discipline, export market diversification, and strengthening foreign exchange reserves are key strategies for mitigating external pressures. In addition, strict fiscal oversight and enforcement of public governance is crucial in preventing the erosion of the economic structure due to potential corruption. The theoretical implications of this study enrich the perspective of Prospect Theory by emphasising how risk perception and government decision-making shape the direction of macroeconomic policy. From a practical perspective, the findings provide a reference for policymakers to formulate anticipatory strategies against geopolitical shocks. The policy implications underscore the importance of striking a balance between short-term stability and sustainable development. Originality/Value: This study presents an integrative framework between the maqasid sharia, TSR, dynamic capabilities, and Astagatra, which is still rarely explored. Practical contributions lie in emphasising the measurement of sustainable use and accountable governance so that digitalisation supports community economic resilience and equitable national development.
Digitalisation of Islamic Economy and Maqasid Sharia for Social Resilience and Welfare Melzatia, Shinta; Mahroji; Kup Yanto Setiono; Eko Daryanto
Jurnal Lemhannas RI Vol 13 No 1 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i1.1153

Abstract

Purpose: This study analyses the role of the maqasid sharia in guiding the digitalisation of the Islamic economy to strengthen justice, sustainability, and the economic resilience of the ummah, while linking it to the Astagatra framework as the foundation of national resilience. Study Design/Methodology/Approach: This study uses a descriptive qualitative method with content analysis of the latest academic literature on digitalisation, Islamic economics, maqasid sharia, and national resilience. The study is guided by the TSR as a normative foundation and the Dynamic Capability Theory as an adaptive foundation. Findings: Digitalisation strengthens Islamic financial inclusion, social legitimacy, and sustainable development when grounded in the maqasid sharia. TSR emphasises the integration of spiritual values into technological innovation, while dynamic capabilities explain the adaptive capacity of Islamic financial institutions to face disruption in the VUCA era. The integration of Astagatra demonstrates the strengthening of the ideological, economic, socio-cultural, and defence and security dimensions. Originality/Value: This study presents an integrative framework between the maqasid sharia, TSR, dynamic capabilities, and Astagatra, which is still rarely explored. Practical contributions lie in emphasising the measurement of sustainable use and accountable governance so that digitalisation supports community economic resilience and equitable national development.
Natural Soap Making Training with Business-Economic Value for Communities in Kembangan District Melzatia, Shinta; Safira, Safira; Amam, Amam; Badruzzaman, Jabar; Gumilar, Rangga Prebawa
International Journal of Social Science and Community Service Vol. 3 No. 4 (2025): October
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i4.95

Abstract

The need for environmentally friendly products that are safe for health is increasing, including natural soaps that are free of harmful chemicals. Kembangan sub-district has abundant potential resources such as palm or coconut oil as the basis for making soap, but has not been optimally utilized. This community service activity aims to empower the community through training in making natural soap with business-economic value. The implementation method starts from a needs survey, preparation of training modules, soap making practices, to marketing strategies. The training participants consisted of micro and small-scale home-based businesses. The evaluation results showed active participation reaching 90%, with 80% of participants successfully making quality soap and 70% interested in developing a natural soap business. The main obstacles are limited tools, materials, and mentoring time. However, through collaboration with business partners and the government, this training can support economic independence based on MSMEs and environmental conservation. This program also encourages the formation of new business communities and increases community capacity in digital production and marketing. In conclusion, this training is effective in improving skills and opening up business opportunities based on local potential in a sustainable manner in Kembangan District.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Laba Per Lembar Saham Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Indriyani, Tri Indri; Melzatia, Shinta
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i2.23484

Abstract

Pemerintah menginginkan pembayaran pajak semaksimal mungkin, sedangkan perusahaan seminimal mungkin. Perusahaan melakukan perencanaan pajak guna meminimalkan beban pajak untuk meningkatkan laba dengan ikut melibatkan beban pajak tangguhan dan laba per lembar saham yang dimiliki perusahaan guna meningkatkan nilai perusahaan. Adapun tujuan dari penelitian ini adalah untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan laba per lembar saham terhadap nilai perusahaan. Penelitian menggunakan metode analisis kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diperoleh atau diunduh dari website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2016-2020, dan diperoleh 33 sampel yang terpilih dengan metode simple random sampling. Dalam melakukan analisis ini, peneliti menggunakanbantuan perangkat lunak (software) IBM SPSS 25 for windows dan adapun hasil penelitian ini menunjukan bahwa perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap nilai perusahaan, sementara untuk laba per lembar saham berpengaruh positif dan signifikan terhadap nilai perusahaan.
The Social Logic of Green Capitalism: Market Performance, Governance, and the Political Economy of Green Accounting in Indonesia Galfani, Iqwan; Melzatia, Shinta
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026 (On Process)
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp445-465

Abstract

This study investigates the social logic of green capitalism by examining how market performance, firm performance, and corporate governance influence green accounting practices in Indonesia’s energy and mining industries. Conducted on 40 companies listed on the Indonesia Stock Exchange from 2020 to 2024, this research adopts a purposive sampling method and employs panel data regression analysis using the EViews program. The findings reveal that corporate governance—measured through institutional ownership—has a positive and significant effect on green accounting, while market performance (measured by price to book value) and firm performance (measured by return on assets) show no significant influence. These results indicate that the adoption of green accounting in Indonesia’s extractive sector is not primarily driven by market or profitability incentives, but rather by governance mechanisms and institutional legitimacy. The study contributes to the sociology of economy by situating green accounting within the political economy of sustainability, where corporate environmental responsibility emerges as a negotiated outcome between economic rationality and social expectations. The novelty of this research lies in revealing the institutional embeddedness of green capitalism in emerging economies, demonstrating that environmental accountability is shaped more by governance ethics than by market efficiency. The study recommends that future sociological inquiries expand the analysis to cross-sectoral contexts and incorporate global regulatory pressures in modeling the evolution of green corporate behavior.
Co-Authors Almunawar, Safira Amam, Amam Annisa Hakim Zamzami Apollo Aprilia, Delina Astuti, Retno Puji Badruzzaman, Jabar Caturida. M. Doktoralina Daru Asih Dewi Anggraini Eko Daryanto Febriyanti, Sheilla Galfani, Iqwan Gumilar, Rangga Prebawa Hari Setiyawati Indriyani, Tri Indri KHASANAH, Himatul Kup Yanto Setiono Lestari, Ayu Endah Mahroji Mahroji, Mahroji Mappanyuki, Ratna Mariyam Chairunisa Melzatia, Haura Hazimah Mohd ‘Adli Zahri Nurhasanah Nurhasanah Nurhasanah Nurul Rachmaini Putri, Febry Kurnia RABBANI, Riswari Asri Rachmaini , Nurul Rahmad, Khozaeni Bin Sabila, Risti Yana Safira Safira Safira, Safira Salimah Yahaya Saputra, Ahmad Reza Sulistianingsih, Fitria Susan Zahri, Adli