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Permatasari, Intan Kurnia
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ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES Lestari, Dian Ayu; Permatasari, Intan Kurnia
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.880

Abstract

Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
Determining the Funding of Post-Employment Benefits: The Role of Salary Expense Ratios, Profitability, Inflation, and Interest Rates Triatmaja, Ardi Tauladan; Permatasari, Intan Kurnia
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.875

Abstract

This study aims to examine the effect of salary expense ratio, profitability, inflation rate, and interest rate on the funding level of post-employment benefit obligations in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using panel data regression analysis. The research data were obtained from the financial statements of SOEs published on the Indonesia Stock Exchange during the observation period. The results indicate that profitability has a positive and significant effect on the funding level of post-employment benefit obligations. This finding suggests that companies with better financial performance tend to have greater capacity to meet their long-term obligations to employees. Meanwhile, the salary expense ratio, inflation rate, and interest rate do not show a significant effect on the funding level of post-employment benefit obligations. These findings imply that internal corporate factors, particularly profitability, play a more dominant role than macroeconomic factors in determining the funding policy of post-employment benefit obligations. This research contributes to the development of financial accounting literature related to the management of post-employment benefit obligations and provides practical implications for corporate management in designing more effective and sustainable long-term funding strategies.
Determining the Funding of Post-Employment Benefits: The Role of Salary Expense Ratios, Profitability, Inflation, and Interest Rates Triatmaja, Ardi Tauladan; Permatasari, Intan Kurnia
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.875

Abstract

This study aims to examine the effect of salary expense ratio, profitability, inflation rate, and interest rate on the funding level of post-employment benefit obligations in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using panel data regression analysis. The research data were obtained from the financial statements of SOEs published on the Indonesia Stock Exchange during the observation period. The results indicate that profitability has a positive and significant effect on the funding level of post-employment benefit obligations. This finding suggests that companies with better financial performance tend to have greater capacity to meet their long-term obligations to employees. Meanwhile, the salary expense ratio, inflation rate, and interest rate do not show a significant effect on the funding level of post-employment benefit obligations. These findings imply that internal corporate factors, particularly profitability, play a more dominant role than macroeconomic factors in determining the funding policy of post-employment benefit obligations. This research contributes to the development of financial accounting literature related to the management of post-employment benefit obligations and provides practical implications for corporate management in designing more effective and sustainable long-term funding strategies.
ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES Lestari, Dian Ayu; Permatasari, Intan Kurnia
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.880

Abstract

Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
EFFECTIVE TAX RATE PADA BUMN: APAKAH FIRM GROWTH, EARNINGS MANAGEMENT, DAN GOVERNMENT OWNERSHIP RELEVAN? Fadhia Dwi Aulina; Permatasari, Intan Kurnia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2822

Abstract

Tax is a primary component of state revenue. However, the optimization of tax revenue in Indonesia, particularly Corporate Income Tax, still faces complex dynamics as reflected in fluctuations in revenue over recent years. This indicates that the effectiveness of tax management has not been fully stable and is still influenced by various factors. Therefore, this study aims to analyze the effect of firm growth, earnings management, and government ownership on the ETR. The population consists of 27 state-owned enterprises listed on the Indonesia Stock Exchange during 2020–2024, with a sample of 13 companies selected using purposive sampling. The method employs a quantitative approach with multiple linear regression analysis using SPSS. The results show that firm growth and earnings management have a significant effect on ETR, while government ownership does not. These findings indicate that internal company dynamics play more dominant role than ownership structure in determining tax management effectiveness.
Pengaruh Kesadaran Pajak dan Sanksi terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Wilayah Surabaya Barat Jawa Timur dengan Literasi Pajak sebagai Variabel Moderasi Rahmatulloh, Putri Nova; Permatasari, Intan Kurnia
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5551

Abstract

This study aims to analyse the influence of tax awareness and tax penalties on compliance with motor vehicle tax payments in the West Surabaya region, as well as to examine the role of tax literacy as a moderating variable. The study employs a quantitative approach using primary data collected through the distribution of questionnaires to 86 motor vehicle taxpayers at the West Surabaya Samsat office. The data were analysed using statistical analysis techniques to test the direct effects between variables and the moderating effect of tax literacy. The results indicate that tax awareness does not have a significant effect on compliance with motor vehicle tax payments, whereas tax penalties have a significant effect on the level of compliance. These findings suggest that taxpayer compliance is more influenced by external factors, such as penalties, than by internal factors, such as awareness. The results of the moderation test show that tax literacy moderates the relationship between tax awareness and compliance in a negative direction, meaning that the higher the tax literacy, the weaker the influence of tax awareness on compliance. Meanwhile, tax literacy does not moderate the relationship between tax sanctions and compliance with motor vehicle tax payments. The findings of this study suggest that efforts to improve tax compliance should focus on the consistent application of penalties and on enhancing tax literacy—not merely in an informative capacity, but in a way that is capable of driving behavioural change among taxpayers.  
Co-Authors Ayatilla, Nadien Bayu Rama Laksono Fadhia Dwi Aulina Ika Permatasari Imtihani, Hilya Nur Insyirah Putikadea Kolondam, Caroline Yoshe Lestari, Dian Ayu Rahmatulloh, Putri Nova Rendra Arief Hidayat Sabaha, Syekha Nur Triatmaja, Ardi Tauladan Wibisono, Medeliene Yuliarni, Floreta Fiska Zulfa, Ilil Maidatuz