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All Journal JDM (Jurnal Dinamika Manajemen) JURNAL AKUNTANSI UNIVERSITAS JEMBER Fokus Ekonomi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi dan Manajemen JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Abdimisi Jurnal Pajak Vokasi (JUPASI) E-Jurnal Akuntansi TSM Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Nusa Akuntansi Jurnal Akuntansi
Pratiwi, Adhitya Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TAX AVOIDANCE DECISIONS WITH THIN CAPITALIZATION AND CAPITAL INTENSITY MODERATED BY SALES GROWTH Nur Kholisah, Yuni Isna; Pratiwi, Adhitya Putri
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.42648

Abstract

ABSTRACTThis research aims to provide information about the effects of thin capitalization and capital intensity on decisions taken by management to avoid paying taxes by adding sales growth as a moderating effect. The sample used is the properties and real estate sector listed on the Indonesia Stock Exchange during 2107-2021, namely 15 companies with a total research population of 81 companies, where the sample was determined using a purposive sampling method. Panel data regression analysis and moderation regression were used to regress research using the statistical tool e-views 10 with the results that thin capitalization influences tax avoidance, while capital intensity has no effect on tax avoidance. The interaction results of sales growth variables do not moderate the effect of thin capitalization and capital intensity on tax evasion.Keywords: Capital intensity; Sales Growth; Tax Avoidance; Thin Capitalization ABSTRAKRiset ini bertujuan untuk memberikan bukti empiris mengenai efek dari thin capitalization dan capital intensity terhadap keputusan yang diambil oleh manajemen untuk menghindari kewajiban pembayaran pajak dengan menambahkan variabel pertumbuhan penjualan sebagai efek moderasi. Sampel yang digunakan adalah sektor properti dan real estate yang listing pada Bursa Efek Indonesia selama 2017-2021 yakni sebanyak 15 perusahaan dengan total populasi penelitian adalah 81 perusahaan, di mana sampel ditentukan menggunakan metode purposive sampling. Analisis regresi data panel dan regresi moderasi digunakan untuk meregresi penelitian dengan alat bantu statistik e-views 10 dengan hasil thin capitalization memiliki pengaruh pada penghindaran pajak, sedangkan capital intensity tidak memiliki pengaruh pada penghindaran pajak. Hasil interaksi variabel pertumbuhan penjualan tidak memoderasi pengaruh thin capitalization dan capital intensity pada penghindaran pajak.Kata Kunci: Capital Intensity; Penghindaran Pajak; Pertumbuhan Penjualan; Thin Capitalization
Nilai perusahaan: Modal intelektual dan keputusan perencanaan pajak Ulfani, Aulia; Pratiwi, Adhitya Putri
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1135

Abstract

Penelitian ini bertujuan mengetahui pengaruh intellectual capital dan perencanaan pajak terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan consumer non-cyclicals di Bursa Efek Indonesia pada tahun 2017-2021. Sampel dipilih dengan metode purposive sampling dengan hasil sebanyak 32 perusahaan. Data diolah dengan analisis regresi data panel menggunakan e-views 9. Hasil penelitian menunjukan bahwa intellectual capital dan perencanaan pajak berpengaruh secara bersamaan terhadap nilai perusahaan, intellectual capital secara parsial menunjukkan hasil berpengaruh terhadap nilai perusahaan. Sedangkan, perencanaan pajak secara parsial tidak berpengaruh terhadap nilai perusahaan.
Empirical Test of Composite Stock Price Index: Regional Stock Index Wulandari, Rosita; Pratiwi, Adhitya Putri; Nopagia, Nopagia; Suripto, Suripto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p21-36

Abstract

The Composite Stock Price Index (JCI) is an indicator of price movements of all shares on the Indonesia Stock Exchange where one of the factors that can influence the movement of the JCI in Indonesia is the Global Stock Index. This study aims to determine the effect of the Global Stock Index on the Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange, and to analyze the Global Stock Index which has a dominant influence on the JCI. The object of this research was conducted on 5 global stock indices that are located close to and which have a major influence on the world economy on the JCI on the Indonesia Stock Exchange, which consist of the American index with the Dow Jones (DJIA), the Japanese index with the Nikkei 225 (N225), Singapore with the index Strait Times Index (STI), Malaysia with the Kuala Lumpur Composite Index (KLCI) and Hong Kong. with the Hang Seng Index (HSI). The data used is secondary data in the form of monthly. The analytical method used in this study is Ordinary Least Square (OLS) with Eviews version 9 program analysis. The results of the study show that DJIA, Nikkei225, STI, and HIS partially have no effect on the Indonesian Stock Exchange Composite Stock Price Index, while KLCI has an effect on the Indonesia Stock Exchange Composite Stock Price Index.
Actions of Expropriation in Family Companies: The Moderating Role of Independent Commissioner’s Control Pratiwi, Adhitya Putri; Ruhiyat, Endang; Holiawati, Holiawati
JDM (Jurnal Dinamika Manajemen) Vol 15, No 1 (2024): March 2024
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i1.49933

Abstract

This study examines the effects of the pyramid structure and disclosure of related party transactions on acts of expropriation in family companies with the independent commissioner’s control as a moderation. This research is a type of quantitative research. This research uses secondary data from annual reports from 31 family companies in 2017- 2018. The data analysis techniques in this research are descriptive statistics, panel data regression analysis, and moderated regression analysis. The study finds that the pyramid structure does not affect expropriation, while disclosure of related party transactions has a negative effect on expropriation. The interaction test shows that the mediator variable could not mediate the pyramid structure and expropriation. Conversely, the moderating variable is able to moderate the disclosure of related party transactions and expropriation. The results of this research can provide input to policymakers to tighten regulations regarding protection for minority shareholders. In addition, the results of this research will add to the government’s references in expanding rules related to the disclosure of related party transactions, especially regarding the supervision of related party transactions carried out by companies.
THE ROLE OF ESG, ASSET STRUCTURE AND CAPITAL STRUCTURE IN SUSTAINING COMPANY PERFORMANCE Handayani, Puspita; Cahyani, Nabila Duwi; Pratiwi, Adhitya Putri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.23-30

Abstract

This research aims to examine the relationship between Environmental, Social, and Governance (ESG), Asset Structure, and Capital Structure on Company Performance in firms that disclose ESG and are listed on the Indonesia Stock Exchange from 2019 to 2023. A purposive sampling method was applied in this quantitative study, utilizing secondary data from companies' annual financial reports. The sample consists of 8 companies observed over five years, resulting in 40 total observations. The analysis was conducted using panel data regression with the assistance of Eviews 12 software. The findings reveal that ESG has no significant impact on Company Performance. However, Asset Structure positively influences Company Performance, whereas Capital Structure does not show any significant effect. 
Green Accounting and Sales Growth: A Strategy Toward Sustainable Financial Performance in Energy Companies in Indonesia Handayani, Puspita; Rahma, Ayumi; Pratiwi, Adhitya Putri; Purnomo, Listiya Ike
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1442

Abstract

This study aims to analyze the effect of green accounting and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using an environmental CSR cost index relative to net income after tax. Sales growth is calculated based on the percentage change in annual sales. This research employs a quantitative approach using secondary data, and the analytical technique applied is multiple linear regression through SPSS software version 23. The results show that green accounting has a negative effect on financial performance, whereas sales growth has a positive effect. Simultaneously, both variables significantly influence financial performance. These findings imply that although environmental initiatives are important for social legitimacy, their implementation needs to be more efficient and value-oriented. Meanwhile, sales growth proves to be a key factor in driving the profitability of energy companies in Indonesia
PENGARUH GROWTH OPPORTUNITY, STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA TAHUN 2018-2022) Zalukhu, Pipit Kasih Murni; Pratiwi, Adhitya Putri
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.v1i3.166

Abstract

This study aims to prove and obtain empirical evidence of the Influence of Growth Opportunity, Capital Structure, and Dividend Policy on Company Value. This study also uses a sample of financial sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used in this study are secondary data in the form of financial reports and annual reports. The sampling method uses the Purposive Sampling method, where from 97 financial sector companies a sample of 23 companies was obtained for 5 years so that 115 sample data were obtained. The analysis used is Panel Data Regression Analysis using the Random Effect Model (CEM) Regression and the data was processed using Eviews Software version 12. The results obtained show that the Feasibility Test (f test) that Company Value is simultaneously influenced by Growth Opportunity, Capital Structure and Dividend Policy. The results obtained show that the Partial Test (t test) shows that only the Capital Structure variable has a positive and significant effect on Company Value. Meanwhile, the Growth Opportunity variables and Dividend Policy do not have a significant effect on the Company Value variable.
Pengaruh Thin Capitalization, Sales Growth, Capital Intensity terhadap Tax Avoidance dengan kepemilikan Institusional sebagai Moderasi Norsiah, Siti; Pratiwi, Adhitya Putri
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1415

Abstract

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.
PENGARUH PERENCANAAN PAJAK, ARUS KAS INVESTASI DAN FIRM SIZE TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2023) Gunawan; Pratiwi, Adhitya Putri
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.308

Abstract

This research aims to determine the effect of tax planning, cash flow and Firm Size on stock Returns. The population in this research is all companies in the Properties & Real Estate sector listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period, a total of 92 companies. The type of research used is quantitative. Sample selection was carried out based on the purposive sampling method with samples obtained from 9 companies. The data analysis technique used is statistical analysis and panel data regression. By processing the data using the e-views 10 program. The research results show that Tax Planning has no significant effect on Stock Returns. Investment Cash Flow has a significant negative effect on Stock Returns and Firm Size does not have a significant effect on Stock Returns. So Tax Planning, Investment Cash Flow, and Firm Size simultaneously influence Stock Returns.
PENGARUH BEBAN PAJAK, UKURAN PERUSAHAAN, DEBT COVENANT DAN EXCHAGE RATE TERHADAP TRANSFER PRICING Rahutomo, Fajar Singgih; Pratiwi, Adhitya Putri
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2882

Abstract

This study aims to test and analyze the effect of tax burden, firm size, debt covenant and exchange rate on transfer pricing. This type of research is quantitative using secondary data. The population in this study are consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research sample focused on multinational companies in the sector. The sample selection technique used was purposive sampling, so that from a total of 130 companies, 18 multinational companies were obtained as samples for 5 years, with a total of 90 observation data. The analysis technique used is logistic regression with the help of EViews 13 software. The results showed that simultaneously tax burden, firm size, debt covenant and exchange rate affect transfer pricing. Partially, tax burden and debt covenant affect transfer pricing, while firm size and exchange rate have no effect on transfer pricing.
Co-Authors Afridayani, Afridayani Cahyani, Nabila Duwi Cahyani, Yenni Firmansyah, Aditya Gunawan Habibah Habibah Holiawati, Holiawati Indrayani, Lioni Margie, Lyandra Aisyah Muhammad Ridwan Nopagia, Nopagia Norsiah, Siti Nur Kholisah, Yuni Isna Purnomo, Listiya Ike Puspita Handayani Putri, Adinia Pitaloka Rahma, Ayumi Rahutomo, Fajar Singgih Ruhiyat, Endang SEPTANTA, RANANDA Suripto Suripto Ulfani, Aulia Wulandari, Rosita Zalukhu, Pipit Kasih Murni