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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) JCA (Jurnal Cendekia Akuntansi) 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 International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 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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Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Endah Susilowati; Aidha Kurnia Wardhani Fadilah; Sofie Yunida Putri; Sari Andayani; Nanda Wahyu Indah Kirana
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Stabilitas Industri Dan Agresivitas Pajak Dalam Perspektif Karakteristik Keuangan Perusahaan Prastika, Yulia Indah; Putri, Sofie Yunida
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8768

Abstract

This study examines how leverage, capital intensity, and profitability influence the tax aggressiveness of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR). A quantitative approach based on financial statement data and purposive sampling were used in this study. A sample of 46 companies was collected over a five-year period, resulting in 230 observations. Panel data regression was used as the analysis technique. The findings indicate that leverage contributes to tax aggressiveness due to the use of debt, which creates interest expenses, which can be leveraged as an instrument to reduce tax burdens. Furthermore, since the amount of tax imposed on a company is determined by its profits, profitability has a direct influence on the company's tax obligations. Capital intensity, on the other hand, does not contribute to tax aggressiveness, as the company's fixed assets are more focused on supporting operational activities. Control variables such as firm size, inventory intensity, and liquidity are used not only to increase model validity but also to demonstrate that internal company characteristics influence the relationship between the main variables in the study. This confirms that the dynamics of a company's financial condition play a crucial role in shaping an aggressive tax strategy. Keywords: Capital intensity, Leverage, Profitability, Tax Aggressiveness
Co-Authors Acynthia Ayu Wilasittha Agustina, Rachma Aidha Kurnia Wardhani Fadilah Akmalia, Elsavira Nurul Aliza Karima Anam, Sahrul Ananta Salsabilla Islamia 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 Dwi Suhartini Erna Sulistyowati Fadhiatus Zahro 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 Prastika, Yulia Indah 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