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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan AKUNTANSI DEWANTARA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Management Studies and Entrepreneurship Journal (MSEJ) Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Asian Journal of Applied Business and Management (AJABM) Journal of Artificial Intelligence and Digital Business International Journal of Asian Business and Management (IJABM) Goodwood Akuntansi dan Auditing Reviu Journal of Multidisciplinary Academic and Practice Studies
Dharma, Fitra
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Pengaruh Karakter Eksekutif, Capital Intensity dan Sales Growth terhadap Tax Avoidance pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Al Hafid, Muhammad; Dharma, Fitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5681

Abstract

Pajak merupakan kontribusi wajib rakyat yang memberikan sumbangan terbesar (60-70%) dalam penerimaan negara, namun rasio pajak Indonesia masih tergolong rendah (12,1%). Di tengah upaya reformasi, sektor healthcare menunjukkan pertumbuhan signifikan pasca-pandemi, namun kontribusi pajaknya fluktuatif, yang mengindikasikan adanya praktik tax avoidance. Fenomena ini menarik untuk diteliti mengingat sektor ini memiliki karakteristik unik seperti capital intensity tinggi dan belum banyak dieksplorasi dalam penelitian sebelumnya. Penelitian ini bertujuan menganalisis pengaruh karakter eksekutif, capital intensity, dan sales growth terhadap tax avoidance pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Menggunakan pendekatan kuantitatif, penelitian ini mengambil data sekunder dari laporan keuangan perusahaan sampel. Variabel karakter eksekutif diukur dengan rasio RISK, capital intensity dengan rasio aset tetap terhadap total aset, dan sales growth dengan persentase kenaikan penjualan. Tax avoidance sebagai variabel dependen diukur menggunakan Cash Effective Tax Rate (CETR). Teknik analisis data yang digunakan adalah analisis linear berganda untuk menguji hipotesis. Hasil penelitian ini diharapkan dapat memperkuat teori agensi dalam menjelaskan perilaku perpajakan, memperkaya literatur empiris mengenai determinan tax avoidance, khususnya pada sektor healthcare, serta memberikan masukan praktis bagi manajemen perusahaan dalam menyusun strategi fiskal yang efisien dan bagi Direktorat Jenderal Pajak sebagai bahan pertimbangan dalam merancang kebijakan pengawasan yang lebih tepat sasaran.
The Effect of Financial Literacy, Overconfidence, and Herding Behavior on Application-Based Investment Decisions Zima, Zahrul; Dharma, Fitra; Susilowati, Retno Yuni Nur
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5587

Abstract

Purpose: This study examines the influence of financial literacy, overconfidence, and herding behavior on investment decisions made through digital-based applications. It aims to determine which cognitive and behavioral factors most significantly shape investors’ decision-making in the digital era. Methodology: The research applies a quantitative approach using a survey method involving 400 individual investors in Sumatra, Indonesia, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The analysis covered the outer model (validity and reliability) and the inner model (path coefficients and significance testing). Results/findings: The results indicate that financial literacy, overconfidence, and herding behavior each have a positive and significant effect on application-based investment decisions. These findings show that knowledge, self-confidence, and social influence play vital roles in shaping investors’ behavior in digital investment platforms. Conclusions: Investors’ decisions in digital applications are influenced by both cognitive and social psychological factors, supporting behavioral finance theory, which asserts that investment behavior is not entirely rational. Limitations: This study is limited to individual investors in Sumatra and uses self-reported data, which may cause response bias. It also excludes external factors such as market volatility, emotional regulation, and platform usability that could affect investment behavior. Contribution: This research enriches behavioral finance literature by examining financial literacy, overconfidence, and herding behavior together in the context of digital investment platforms in Indonesia, offering new empirical evidence on their combined influence on investment decisions.
Co-Authors Agustina, Resti Al Hafid, Muhammad Bashiri, Abdul Basit Dewi, Fajar Gustiawaty Einde Evana, Einde Fajar Gustiawaty Dewi Febriyani, Aldo Anggit Ferryansah Friedrich, Putri Sinta Reviani Gamayuni, Rindu Rika Lindrianasari Manal Safana, Nyimas Mega Metalia, Mega Novita, Nadya Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati, Retno Yuni Nur Saputri, Maya Aulia Syaipudin, Usep Widiyanti, Ade Yuztitya Asmaranti, Yuztitya Zima, Zahrul