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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal PKM Manajemen Bisnis Realible Accounting Journal Jurnal Abdi Citra Jurnal Nusa Akuntansi JIMEK
Sugeng, Andry
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Nusa Akuntansi

 1 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI EKSEKUTIF DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE Sasriani, Nur Alfiah; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.148

Abstract

This research aims to determine and obtain empirical evidence of the influence of Corporate Social Responsibility Disclosure, Executive Compensation, and Managerial Ownership on Tax Avoidance in Consumer Non Cyclical companies listed on the BEI in 2018 - 2022. The dependent variable in this research is Tax Avoidance, while the Variable independent in this research, namely Disclosure of Corporate Social Responsibility, Executive Compensation, and Managerial Ownership. This research is quantitative and uses associative methods and data sourced from company annual reports for the 2018 - 2022 period with panel data regression analysis techniques. The research results show that the Corporate Social Responsibility Disclosure variable has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period, Executive Compensation has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Stock Exchange Indonesia for the 2018-2022 period, Managerial Ownership has no significant effect on Tax Avoidance in Consumer Non Cyclical companies listed on the Indonesia Stock Exchange for the 2018-2022 period and Disclosure of Corporate Social Responsibility, Executive Compensation and Managerial Ownership simultaneously have a significant effect on Tax Avoidance in companies Consumer Non Cyclicals listed on the Indonesia Stock Exchange for the 2018-2022 period.
PENGARUH TAX PLANNING DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR PADA BEI PERIODE 2019 – 2023 Mahda, Muzma Zalma; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.211

Abstract

This research aims to examine and provide evidence regarding the influence of tax planning and dividend policy on firm value. The study was conducted on energy sector companies listed on the Bursa Efek Indonesia during the 2019-2023 period. The data used in this research is secondary data. The sampling method employed was purposive sampling based on predetermined criteria, resulting in a sample of 12 companies with 5 years of observation from a total population of 87 companies. The panel data regression method was used as the research methodology. Hypothesis testing was conducted using E-views Version 12. The results of this research indicate that, simultaneously, tax planning and dividend policy affect firm value. Tax planning has no effect on firm value, while dividend policy has an effect on firm value.
PENGARUH KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE Nisa, Hana Khoirun; Sugeng, Andry
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.128

Abstract

This study aims to determine and provide empirical evidence regarding the effect of institutional ownership, company risk and advertising expenses on tax avoidance. This research was conducted on primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data used in this study are secondary data. Sampling in this study was carried out using purposive sampling technique based on predetermined criteria, the research sample obtained the number of samples to be studied, which amounted to 17 companies with 5 years of observation, from the previous population of 113 companies. The panel data regression method is used as a research methodology in this study. Hypothesis testing was carried out using the 2th version of e-views. Based on the results of this study, it shows that simultaneously institutional ownership, company risk and advertising expense affect tax avoidance. then the results of this study also show that institutional ownership partially affects tax avoidance, company risk partially has no effect on tax avoidance and advertising expense partially has no effect on tax avoidance.
Co-Authors Agus Afandi Agus Afandi Aris Budianto, Aris Budiantini, Alya Dewi, Berliana Ratna Endri Purnomo Fitriyah Fitriyah Fitriyah Fitriyah Giovani, Alexander Heni Pujiastuti Khuluqi, Khusnul Khusnul Khuluqi Mahda, Muzma Zalma Malo, Sempratriz Neneng Hasanah Neneng Hasanah Nisa, Hana Khoirun Rafelius Waruwu Sasriani, Nur Alfiah Soeparyono, Regina Deia Widiyati, Dian