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All Journal Jurnal Cendekia Keuangan Jurnal Akuntansi Manado (JAIM) Journal Accounting International Mount Hope Accounting Studies and Tax Journal Jurnal Ekonomi, Manajemen, Akuntansi
sahara, khasanah
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Economics, Econometrics & Finance Social Sciences

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PENGARUH MANAJEMEN ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP EARNING PER SHARE Julianti, Kenda; Sahara, Khasanah; Seviasari, Rike
Journal Accounting International Mount Hope Vol. 1 No. 4 (2023)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v1i3.159

Abstract

Investment activities have now become one way to get additional income or profit from placingfunds in certain companies. Before investing in stocks, investors need to consider the company'sfinancial health by looking at its financial statistics such as the value of the company's earningsper share. This study aims to determine the effect of asset management, profitability, and liquidityon earnings per share in pharmaceutical companies listed on the IDX this year. From a populationof 12 companies, 10 companies were obtained as a population with 3 research periods, namely2019-2021. The analytical methods used in this study are prerequisite analysis tests, multiplelinear regression analysis, and hypothesis tests with SPSS version 26 tools. The independentvariables in this study are asset management (TATO), profitability (ROE), and liquidity (CR). Whilethe dependent variable is earnings per share. The results showed that asset management (TATO)and profitability (ROE) have a positive and significant effect on earnings per share. Meanwhile,liquidity (CR) does not significantly affect earnings per share. Simultaneously, asset management(TATO), p
ANALYSIS OF THE INFLUENCE OF OWNERSHIP STRUCTURE ON THE LEVEL OF TAX AVOIDANCE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021–2023 Putri, Trianita Kusuma; Awalina, Putri; Sahara, Khasanah
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/3j6tg188

Abstract

This study aims to analyze the effect of ownership structure on the level of tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with a multiple linear regression approach. The sample was selected using the purposive sampling method and resulted in 14 companies as samples, with a total of 42 annual financial report data. The results of the study indicate that ownership structure partially or simultaneously affects the level of tax avoidance. The implications of this study are important for investors in considering ownership structure when making investment decisions, as well as for regulators to understand the role of ownership in tax compliance. This study suggests that companies increase transparency and good governance in ownership structures. In addition, the Directorate General of Taxes and the Financial Services Authority (OJK) are expected to strengthen supervision and reform tax policies to prevent tax avoidance practices.
Pengaruh Pertumbuhan Penjualan Terhadap Penghindaran Pajak Dengan Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Sebagai Variabel Moderasi Sari, Niken Evi Novita; Luayyi, Sri; Sahara, Khasanah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9180

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan terhadap penghindaran pajak dengan aset pajak tangguhan dan beban pajak tangguhan sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah analisis regresi moderasi Moderated Regression Analysis ( MRA) untuk menguji hubungan antara variabel independen, dependen, dan moderasi. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak secara langsung, aset pajak tangguhan memperlemah hubungan pertumbuhan penjualan terhadap penghindaran pajak, dan beban pajak tangguhan terbukti memperkuat pengaruh pertumbuhan penjualan terhadap penghindaran pajak.
Analisis Efektivitas Multilateral Instrument Dan Subject To Tax Rule Dalam Mengatasi Penghindaran Pajak Sabrilla, Chika Putri; Sahara, Khasanah; Suaidah, Imarotus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11077

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas MLI dan STTR dalam menekan praktik penghindaran pajak dengan metode Systematic Literature Review (SLR), menggunakan sumber dari artikel akademik periode 2019–2024. Hasil penelitian menunjukkan bahwa MLI efektif dalam menekan penghindaran pajak melalui mekanisme Principal Purpose Test (PPT) dan redefinisi Permanent Establishment (PE). Sementara itu, STTR memastikan bahwa pendapatan yang dialihkan ke yurisdiksi pajak rendah tetap dikenakan pajak minimum, mengurangi insentif bagi perusahaan untuk melakukan profit shifting. Namun, efektivitas kedua instrumen ini bergantung pada harmonisasi kebijakan antarnegara, kesiapan administrasi perpajakan, serta tingkat kepatuhan perusahaan multinasional. Di negara maju, MLI dan STTR lebih efektif diterapkan dibandingkan negara berkembang yang masih menghadapi kendala dalam infrastruktur dan kapasitas administratif. Oleh karena itu, diperlukan penguatan kerja sama internasional dan peningkatan kapasitas administrasi pajak agar MLI dan STTR dapat diterapkan secara optimal dalam sistem perpajakan global.
Optimizing Tax and Production Efficiency: Strategic Cost Driver Analysis in Management Implementation Using Quantitative Assessment Sahara, Khasanah; Putri, Trianita Kusuma
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.7027

Abstract

Introduction/Main Objectives: As a printing company in Kediri, CV. Surya Digital Printing needs to manage costs strategically to increase profitability and accurately meet tax obligations. This is very important for CV. Surya Digital Printing to increase profitability using the ABC system (Activity-Based Costing system). Background Problems: One of the main challenges is production cost efficiency and compliance with tax regulations. The company's profit is significant even though later with a large profit the tax payable is also significant the company is not harmed because with a cost driver the company's profit is indeed significant, the tax payable is also larger but the increase in profit is not as significant as the increase in tax payable. Novelty: This research offers a new approach by integrating cost driver analysis in the Activity-Based Costing (ABC) system to assess the efficiency of production costs and calculate their impact on the taxes owed by companies. Research Methods: The method used is descriptive, using data from 2022 and 2023. The analysis is carried out by identifying production activities, classifying costs based on activities, determining cost drivers, and calculating rates per unit cost driver to assess cost efficiency and calculate taxes payable. Finding/Results: The study results show that applying cost driver analysis resulted in production cost efficiency of IDR 3,292,313,428. This efficiency increased the company's net profit and increased the tax payable from IDR 235,634,151.50 to IDR 597,788,628.58. Although taxes increased, the profit increase was much more significant, so the company still made a larger net profit. Conclusion: Cost driver analysis has proven effective in reducing cost distortions and improving the accuracy of production cost allocation. Implementing this strategy improves operational efficiency and supports better tax compliance without incurring sanctions or fines. Research limitations/implications: This study is limited to analyzing cost drivers in production costs without further exploring labor costs and overhead.
Analisis Efektivitas Multilateral Instrument Dan Subject To Tax Rule Dalam Mengatasi Penghindaran Pajak Sabrilla, Chika Putri; Sahara, Khasanah; Suaidah, Imarotus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11077

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas MLI dan STTR dalam menekan praktik penghindaran pajak dengan metode Systematic Literature Review (SLR), menggunakan sumber dari artikel akademik periode 2019–2024. Hasil penelitian menunjukkan bahwa MLI efektif dalam menekan penghindaran pajak melalui mekanisme Principal Purpose Test (PPT) dan redefinisi Permanent Establishment (PE). Sementara itu, STTR memastikan bahwa pendapatan yang dialihkan ke yurisdiksi pajak rendah tetap dikenakan pajak minimum, mengurangi insentif bagi perusahaan untuk melakukan profit shifting. Namun, efektivitas kedua instrumen ini bergantung pada harmonisasi kebijakan antarnegara, kesiapan administrasi perpajakan, serta tingkat kepatuhan perusahaan multinasional. Di negara maju, MLI dan STTR lebih efektif diterapkan dibandingkan negara berkembang yang masih menghadapi kendala dalam infrastruktur dan kapasitas administratif. Oleh karena itu, diperlukan penguatan kerja sama internasional dan peningkatan kapasitas administrasi pajak agar MLI dan STTR dapat diterapkan secara optimal dalam sistem perpajakan global.
Co-Authors Awalina, Putri Imarotus Suaidah Julianti, Kenda Putri, Trianita Kusuma Sabrilla, Chika Putri Sari, Niken Evi Novita Seviasari, Rike Sri Luayyi