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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Mizania : Jurnal Ekonomi dan Akuntansi Realible Accounting Journal
Darma, Sapta Setia
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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 Struktur Modal, Beban Pajak Tangguhan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Darma, Sapta Setia; Amelia, Kurnia Zisky
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.v8i4.1259

Abstract

Tax avoidance is a common financial practice used by companies to reduce tax obligations through legal strategies, but it often raises concerns regarding transparency and ethical corporate behavior. This issue is particularly relevant in the consumer non-cyclical sector, where companies tend to have consistent revenue streams, providing opportunities to engage in structured tax planning. Understanding how financial factors such as capital structure, deferred tax expense, and sales growth influence tax avoidance is important for assessing corporate governance and regulatory compliance. This study aims to analyze the influence of capital structure, deferred tax expense, and sales growth on tax avoidance among companies in the primary consumer goods sector (Consumer Non-Cyclical) listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. A quantitative research approach was used, employing secondary data obtained from published financial reports. Data analysis techniques include descriptive statistics, panel data regression, classical assumption testing, and hypothesis testing, using Microsoft Excel and E-Views 12. The population consists of 132 companies, with 37 selected through purposive sampling. The findings show that capital structure and deferred tax expense simultaneously have a significant effect on tax avoidance. Partially, capital structure has a positive and significant effect, indicating that companies with higher leverage tend to engage in more tax avoidance practices. Conversely, deferred tax expense and sales growth do not have a significant individual effect, suggesting that these variables may not directly influence a company's tax planning behavior in this sector.
ANALISIS JUMLAH KREDIT YANG DISALURKAN TERHADAP LABA PADA PT. BANK TABUNGAN NEGARA (PERSERO) TBK TAHUN 2013-2017 Fitri, Euis Nessia; Rahmahalpiani, Destih; Darma, Sapta Setia
Jurnal Disrupsi Bisnis Vol. 3 No. 3 (2020): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v3i3.8375

Abstract

Penelitian ini bertujuan untuk mengetahui 1) tingkat perkembangan jumlah kredit yang disalurkan, 2) tingkat perkembangan laba, 3) seberapa besar kontribusi jumlah kredit yang disalurkan pada laba PT. Bank Tabungan Negara (Persero) Tbk. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis deskriptif. Teknik pengumpulan data yang menggunakan metode observasi. Hasil penelitian ini menunjukan bahwa tingkat perkembangan jumlah kredit yang disalurkan pada tahun 2013-2017 sebesar Rp.245.083.164. Tingkat perkembangan laba pada tahun 2013-2017 sebesar Rp. 10.205.011. atau 44.56%. Kontribusi jumlah kredit yang disalurkan pada laba tahun 2013 sampai 2017 sebesar  125.24%.  
Pengaruh Kompensasi Manajemen, Umur Perusahaan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Darma, Sapta Setia
Jurnal Disrupsi Bisnis Vol. 4 No. 2 (2021): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v4i2.9551

Abstract

Kecenderungan beberapa tahun terakhir penghindaran pajak yang dilakukan perusahaan selain berkaitan langsung dengan faktor manajemen perusahaan, juga adanya faktor lain diluar manajamen perusahaan, selain itu masih kurangnya penelitian tentang kompensasi manajemen, umur perusahaan dan pertumbuhan penjualan dalam kaitannya dengan penghindaran pajak, mendorong penulis untuk melakukan penelitian ini. Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi manajemen, umur perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sumber data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Penentuan sampel penelitian ini menggunakan metode Purposive Sampling dan memperoleh sampel penelitian sebanyak 64 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial kompensasi manajemen dan umur perusahaan berpengaruh terhadap penghindaran pajak, sedangkan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Secara simultan menunjukkan kompenasi manajemen, umur  perusahaan dan pertumbuhan penjualan berpengaruh signifikan terhadap penghindaran pajak. Kata kunci: Kompensasi Manajemen; Umur Perusahaan; Pertumbuhan Penjualan.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Tamonob, Marfin Aryanto; Darma, Sapta Setia
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10814

Abstract

Penelitian ini bertujuan untuk mengungkapkan pengaruh good corporate governance yang diproksikan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance. Jenis penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Teknik pengambilan sampel dalam penelitian ini didasarkan pada teknik purposive sampling. Populasi pada penelitian ini sebanyak 47 perusahaan yang terdaftar pada Bursa Efek Indonesia pada subsektor perbankan dengan adanya kriteria pemilihan sampel diperoleh sampel sebanyak 11 perusahaan, sehingga jumlah observasi data sebanyak 55. Penelitian ini menggunakan alat statistic yaitu software eviews versi 13. Teknik analisis yang digunakan merupakan regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan secara simultan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Latif, Adi Sofyana; Darma, Sapta Setia; Septanta, Rananda; Arslan, Rijal
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1351

Abstract

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.
Pengaruh Corporate Social Responsibility dan Perencanaan Pajak terhadap Nilai Perusahaan Septanta, Rananda; Darma, Sapta Setia; Wibowo, Muhamad Eko Ari; Arslan, Rijal
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1809

Abstract

The increasing demand for sustainable business practices and the growing attention to corporate fiscal strategies have made Corporate Social Responsibility (CSR) and Tax Planning central issues in evaluating firm performance, particularly in the agricultural manufacturing sector, which is closely associated with environmental and social impacts. This study aims to provide empirical evidence on the influence of CSR and Tax Planning on Company Value in agricultural-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research uses a quantitative approach with an associative research design. The population consists of all agriculture companies listed on the IDX, from which 18 companies were selected through purposive sampling, resulting in 70 financial report observations. Data were processed using SPSS 25 and analyzed using multiple linear regression. Hypothesis testing was performed at a 5% significance level. The findings reveal that CSR does not have a significant effect on Company Value, indicating that CSR initiatives in this sector may not yet be perceived by investors as value-enhancing. Conversely, Tax Planning shows a significant positive effect on Company Value. Additionally, CSR and Tax Planning simultaneously exert a significant influence on Company Value. These results underscore the role of effective tax strategies in enhancing firm value within the agricultural manufacturing industry.
Co-Authors Afrilia, Meta Amelia, Kurnia Zisky Ariwibowo, Muhammad Eko Arslan, Rijal Bunga, Bunga Febrianda Nabillah Cahyati, Azizah Eka Djohar, Chaidir Fitri, Euis Nessia Habu, Maria Selfiana Latif, Adi Sofyana Marlina, Nanda Oktaviani, Tasya Oxadina, Apriliana Rahmahalpiani, Destih Raphael, Alexander SEPTANTA, RANANDA Sijabat, Rafael Sudarti, Zulva Suviul Hikmahtiar Syahwa Al Imadah Tamonob, Marfin Aryanto Wenten, I Ketut Wibowo, Muhamad Eko Ari