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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Journal of Economics Development Issues Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Sistem Informasi dan Bisnis Cerdas Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Amnesty: Jurnal Riset Perpajakan
Sofie Yunida Putri
Accounting Study Program, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Efektivitas dan Efisiensi Penerapan Flexible Roster pada TKBM di Perusahaan Logistik Intan Dewi Maharani; Sofie Yunida Putri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.579

Abstract

Penelitian ini dilakukan untuk mengukur keberhasilan dan mengkaji efektivitas dan efisiensi dari kebijakan flexible roster yang menjadi isu penting dalam manajemen operasional. Ketentuan flexible roster ini sangat relevan untuk dibahas karena dapat mengupayakan penghematan biaya sekaligus memberikan kesejahteraan bagi pekerja. Penelitian ini dapat membahas aspek-aspek seperti penurunan biaya overhead, peningkatan produktivitas tenaga kerja, dan potensi penghematan biaya lembur sebagai hasil dari penerapan jadwal kerja yang fleksibel. Secara khusus, penelitian ini berusaha untuk menjawab pertanyaan penelitian mengenai alasan dasar mengapa kebijakan flexible roster ini perlu diterapkan. Penelitian ini menggunakan metode kualitatif deskriptif analisis untuk mengumpulkan dan menganalisis data. Hasil penelitian menunjukkan bahwa kebijakan ini kurang mendapat dukungan dari pihak tenaga kerja bongkar muat dan memiliki pengaruh yang kecil pada upaya penghematan biaya. Berdasarkan hasil penelitian, dapat disimpulkan bahwa ketentuan flexible roster masih memerlukan tindakan gap analysis. Temuan ini memiliki implikasi penting untuk menjaga produktivitas pekerja, karena jika dilakukan secara terus menerus, implementasinya akan menjadi tidak efisien. Penelitian ini menyoroti perlunya penelitian lebih lanjut mengenai strategi manajemen operasional untuk meminimalkan biaya logistik.
Effect of Religiosity, Knowledge, Morale, Education, and Ethics on Tax Compliance Sonya Azharani Nugrahani; Sofie Yunida Putri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1008

Abstract

This study aims to analyze the influence of religiosity, tax knowledge, tax morale, education level, and ethical perceptions of tax evasion on tax compliance among individual taxpayers registered at the Jombang Primary Tax Office (KPP Pratama Jombang). A quantitative approach was employed, with primary data collected through questionnaires from 100 respondents. Data analysis was conducted using Partial Least Square (PLS)-based Structural Equation Modeling (SEM) via SmartPLS 4.0. The results revealed that tax knowledge and tax morale significantly positively affect tax compliance, while ethical perceptions of tax evasion negatively impact compliance. Conversely, religiosity and education level showed no significant effects. These findings suggest that enhancing taxpayers’ understanding of taxation and moral motivation can improve compliance, whereas viewing tax evasion as unethical reduces non-compliant behavior. The study highlights the importance of tax education and ethical awareness campaigns by tax authorities to foster voluntary compliance. The research contributes to the literature by validating the Theory of Planned Behavior (TPB) in the context of Indonesian taxpayer behavior.
Do Tax Strategies and Political Ties Shape Sustainability? Wardhana, Ricko Syahputra Jaya; Putri, Sofie Yunida
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1784

Abstract

This study analyzes the effect of tax aggressiveness and political connections on corporate sustainability, with firm size as a moderating variable, using 27 State-Owned Enterprises (SOEs) and Local Government-Owned Enterprises (LGOEs) listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Employing a quantitative approach with panel data regression, tax aggressiveness is measured through CETR, political connections through board affiliation indicators, firm size through total assets, and corporate sustainability through ESG-related disclosure scores. The results show that tax aggressiveness has no significant effect on corporate sustainability, indicating that short-term tax-reduction strategies do not translate into improvements in long-term sustainability performance. In contrast, political connections demonstrate a positive and significant influence on corporate sustainability. This suggests that politically connected firms may gain better access to resources, stronger institutional support, and enhanced legitimacy, thereby improving their sustainability outcomes. Furthermore, firm size does not moderate the relationship between tax aggressiveness and corporate sustainability, nor does it moderate the effect of political connections. This implies that the benefits of political ties persist regardless of organizational scale, and the impact of tax aggressiveness remains consistent across both smaller and larger SOEs/LGOEs. In practice, these findings highlight the importance of state-owned enterprises in strengthening governance structures while leveraging political relationships constructively to enhance sustainability performance. Building transparent collaborations and aligning political support with long-term sustainability goals can help SOEs and LGOEs improve their resilience and public accountability.
FAKTOR-FAKTOR PENENTU TAX AVOIDANCE: STUDI PADA PERUSAHAAN TAMBANG INDONESIA 2019–2023 Salsabilla, Faizah Maulanda; Putri, Sofie Yunida
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2437

Abstract

ABSTRAK Penelitian ini mengkaji peran transfer pricing, kepemilikan asing, income smoothing, dan thin capitalization dalam mempengaruhi tax avoidance. Penelitian ini berfokus pada perusahaan pertambangan yang tercatat di Bursa Efek Indonesia pada kurun waktu 2019 hingga 2023. Pemilihan sampel menggunakan metode purposive sampling, menghasilkan 21 perusahaan dengan observasi selama lima tahun. Regresi data panel dengan pendekatan Random Effect Model (REM) merupakan teknik analisis data dalam penelitian ini. Hasil temuan menunjukkan bahwa strategi income smoothing dan thin capitalization berpengaruh terhadap tax avoidance, yang mengindikasikan bahwa perusahaan-perusahaan dengan karakteristik tersebut cenderung lebih aktif dalam menghindari pajak. Sebaliknya, analisis tidak menunjukkan adanya pengaruh dari variabel transfer pricing dan kepemilikan asing. Temuan ini penting bagi perumusan kebijakan perpajakan yang lebih ketat, serta mendorong transparansi dan praktik tata kelola yang sehat demi menciptakan sistem perpajakan yang adil dan berkelanjutan.Kata kunci Transfer Pricing, Kepemilikan Asing, Income Smoothing, Thin Capitalization, Tax AvoidanceABSTRACTThis study examines the role of transfer pricing, foreign ownership, income smoothing, and thin capitalization in influencing tax avoidance. This research focuses on mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample selection used purposive sampling method, resulting in 21 companies with observations for five years. Panel data regression with the Random Effect Model (REM) approach is the data analysis technique in this study. The findings show that income smoothing and thin capitalization strategies affect tax avoidance, which indicates that companies with these characteristics tend to be more active in avoiding taxes. In contrast, the analysis does not show any effect of transfer pricing and foreign ownership variables. These findings are important for the formulation of stricter tax policies, as well as encouraging transparency and sound governance practices in order to create a fair and sustainable tax system.Keywords Transfer Pricing, Foreign Ownership, Income Smoothing, Thin Capitalization, Tax Avoidance
Peran Faktor-Faktor Keuangan dalam Mendorong Agresivitas Pajak : Literature review Yulia Indah Prastika; Sofie Yunida Putri
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.195

Abstract

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.
Keterkaitan antara Profitabilitas, Struktur Modal, Ukuran Perusahaan dan Tax Avoidance Salsa Shalma Auliya; Sofie Yunida Putri
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.200

Abstract

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.
Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable Suhartini, Dwi; Azmiyanti, Rizdina; Putri, Sofie Yunida
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3257

Abstract

Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. This study uses a quantitative approach. The subjects of the analysis are accounting students at state universities in Surabaya. Sampling is carried out using a non-probability sampling technique with quota sampling. Data collection is carried out using a mail survey via Google Forms. The collected data that can be processed are two hundred questionnaires. The analysis technique uses WarpPLS 8.0. The results of this study show that professional commitment has an effect on whistleblowing intention; Machiavellian attitude has an effect on whistleblowing intention; and locus of control is unable to moderate the effect of professional commitment and Machiavellian attitude on whistleblowing intention. The results prove that accounting students at state universities in Surabaya have high professional commitment and Machiavellian attitude in fighting academic fraud, even though this Machiavellian attitude is actually a negative attitude.
THE DETERMINANTS OF TAX AVOIDANCE: THE ROLE OF RETURN ON ASSETS AND COMPANY SIZE IN THE FINANCIAL SECTOR IN INDONESIA Iyaza Zumariz; Sofie Yunida Putri
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2780

Abstract

This study explores tax avoidance as a complex issue among large corporations, with an emphasis on the influence of ROA and Firm Size on such practices. Using a quantitative approach, the analysis was conducted on 248 financial statement from financial sector companies listed on the Indonesia Stock Exchange year 2020 to 2023 observations selected purposive sampling. The data were processed using panel data regression analysis with EViews 13. The findings indicate that ROA has a significant effect on tax avoidance, where companies with higher ROA tend to engage more actively in tax planning to maintain profitability. Additionally, firm size also plays a role in tax avoidance, as larger companies have better access to resources and information, enabling them to design more effective tax strategies. These results affirm that both ROA and firm size are important factors to consider in managing tax obligations, with significant implications for management in enhancing company value and maintaining a positive financial image in the eyes of investors.
Faktor-Faktor yang Memengaruhi Perilaku Kecurangan Akademik Mahasiswa Akuntansi dengan Menggunakan ChatGPT: Perspektif Fraud Hexagon Theory Titiyoni Abdyan Wuri; Sofie Yunida Putri; Diah Hari Suryaningrum
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2658

Abstract

Pesatnya perkembangan teknologi kecerdasan buatan, khususnya ChatGPT, tidak hanya mempermudah proses pembelajaran, tetapi juga meningkatkan potensi penyalahgunaan yang dapat memicu kecurangan akademik di kalangan mahasiswa. Kondisi ini menegaskan pentingnya kajian komprehensif untuk memahami faktor-faktor yang mendorong perilaku tersebut, terutama dalam konteks pendidikan tinggi yang semakin terdigitalisasi dan kompetitif. Berdasarkan hal tersebut, penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang memengaruhi perilaku kecurangan akademik mahasiswa akuntansi dalam penggunaan ChatGPT berdasarkan perspektif teori fraud hexagon. Pendekatan kuantitatif digunakan dengan populasi mahasiswa akuntansi di perguruan tinggi di Kota Surabaya. Teknik purposive sampling diterapkan dengan kriteria mahasiswa dari program studi akuntansi terakreditasi A atau Baik serta telah menempuh mata kuliah Etika Bisnis dan Profesi, sehingga diperoleh 163 responden. Data yang digunakan merupakan data primer yang dianalisis menggunakan metode PLS-SEM dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa perilaku kecurangan akademik dengan menggunakan ChatGPT dipengaruhi secara positif oleh tekanan, kesempatan, kemampuan, arogansi, dan kolusi, sedangkan rasionalisasi tidak berpengaruh. Penelitian ini berkontribusi dengan mengintegrasikan penggunaan ChatGPT sebagai konteks baru dalam pengujian teori fraud hexagon yang masih terbatas dalam studi sebelumnya. Temuan ini menegaskan relevansi teori fraud hexagon dalam menjelaskan kecurangan akademik di era digital serta pentingnya penguatan pengawasan, etika akademik, dan pemanfaatan teknologi secara bijak untuk menjaga integritas akademik secara berkelanjutan.
What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector? Salsa Shalma Auliya; Sofie Yunida Putri
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/6ksn5x83

Abstract

This study's goal is to examine how tax avoidance tactics, as calculated by the Cash Effective Tax Rate (CETR), are affected by profitability (ROA), capital structure (DER), and firm size (SIZE). This research employs a quantitative methodology and focuses on firms in the basic materials industry that are listed on the Indonesia Stock Exchange (IDX) between 2020-2024. Purposive sampling was utilized to choose the sample, which included 38 businesses with 190 observational data points. Panel data regression was used for analyzing data and the Fixed Effect Model (FEM) was chosen to serve as the model, incorporating capital intensity and financial distress as control variables. The results indicate that profitability has a significant negative effect on CETR. Capital structure does not affect CETR, while firm size has a significant positive effect on CETR. These findings are expected to provide practical implications for policymakers in formulating tax supervision regulations, as well as serve as a consideration for companies in managing corporate tax governance.
Co-Authors Acynthia Ayu Wilasittha Agustina, Rachma Akmalia, Elsavira Nurul Aliza Karima Anam, Sahrul Arnez Cendana Azmiyanti, Rizdina Batara, I Wayan Darma Bayu Rama Laksono Cendana, Arnez Cherry Novia Cantika Dea Amanda Putri Diah Hari Suryaningrum Diajeng Salsabila Kautsar Dwi Suhartini Dwi Suhartini Endah Susilowati Erna Sulistyowati Fadhiatus Zahro Fadilah, Aidha Kurnia Wardhani Februeni, Adinda Fitri Firman Eka Putra Haryati, Tantina I Wayan Darma Batara Indrawati Yuhertiana Intan Dewi Maharani Istiyanatul Mahbubah Iyaza Zumariz Iyaza Zumariz Januar, Muhammad Kiki Kirana, Nanda Wahyu Indah Maharani Putri Rabbani Mahbubah, Istiyanatul Maheran Zakaria Marchelo Boas Permata Marseto, Marseto Muhammad Kiki Januar Muslimin Muslimin Nanda Wahyu Indah Kirana Permata, Marchelo Boas Putra, Firman Eka Putri, Mayzura Rahma Aulia Rachman, Deviyanti Sofia Rizdina Azmiyanti Sahrul Anam Salsa Shalma Auliya Salsa Shalma Auliya Salsabilla, Faizah Maulanda Sari Andayani Sari, Nurachma Priyamita Sonya Azharani Nugrahani Tantina Haryati Titiyoni Abdyan Wuri Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie Wardhana, Ricko Syahputra Jaya Yulia Indah Prastika