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All Journal Gorontalo Accounting Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal PKM Manajemen Bisnis Jurnal Nusa Akuntansi
Siarwi, Siarwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEBIJAKAN DIVIDEN, INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Santika, Afqia; Siarwi, Siarwi
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.234

Abstract

This study aims to empirically test whether there is an influence between dividend policy, capital intensity, managerial ownership, and institutional ownership on tax aggressiveness in Property and Real Estate sector companies in Indonesia. The data source used is secondary obtained from the Indonesia Stock Exchange, by taking annual reports and financial reports in the 2019-2023 period and selected using purposive sampling. The sample of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The population used in this study were 8 companies with a total of 40 data observations. This study uses four variables, namely Dividend Policy, Capital Intensity, Managerial Ownership, and Institutional Ownership as independent variables while the dependent variable is Tax Aggressiveness. The test used is panel data regression analysis using the Eviews 12 program. The results of this study indicate that Dividend Policy, Capital Intensity, and Managerial Ownership, simultaneously affect Tax Aggressiveness, while Institutional Ownership has no effect on tax aggressiveness.
Determinan Tax Avoidance pada Perusahaan Property dan Real Estate Arianti, Baiq Fitri; Siarwi, Siarwi
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3912

Abstract

This study aims to examine and analyze the factors influencing tax avoidance, including capital structure, financial distress, and good corporate governance. The research method used is a quantitative method with a descriptive statistical approach. The data analysis method employed is panel data regression analysis using E-Views 13. The sampling technique used is purposive sampling, consisting of 14 property and real estate companies listed on the Indonesia Stock Exchange during the 2018–2023 period, resulting in 84 financial statement data points. The results of the study indicate that, partially, capital structure has no significant effect on tax avoidance; financial distress has a positive and significant effect on tax avoidance; and good corporate governance has no effect on tax avoidance. Meanwhile, simultaneously, capital structure, financial distress, and good corporate governance have a significant influence on tax avoidance. The implications of this study are important for stakeholders to maintain the financial stability of companies, enhance supervision of firms experiencing financial distress, and consider these aspects in investment decision-making. 
Pelatihan Sumberdaya Manusia (SDM) yang Berkualitas melalui Pengenalan Dasar-Dasar Akuntansi Siarwi, Siarwi; Prastiani, Siti Chairunisa; Azzahra, Chairunnisa
Jurnal PKM Manajemen Bisnis Vol. 4 No. 1 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i1.683

Abstract

Human Resources (HR) is a very important factor that cannot be separated from an organization, whether a company or an institution. Apart from that, HR is also a factor that influences the development of an organization. Efforts to increase human resource capacity at the Al - Farhan Darussalam orphanage Islamic boarding school/orphanage so that it is directed according to needs and dynamics. Accounting is a part of economics that has an important role for companies. The aim of this Community Service is to improve the quality of natural resources through basic accounting training for Darussalam Foundation youth. The method used in this activity is the extension method. through lecture methods, discussions and questions and answers. This activity resulted in increased knowledge for Darussalam Foundation teenagers regarding basic accounting.
MANAJEMEN LABA : PERENCANAAN PAJAK, KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL Fitri, Baiq Fitri Arianti; Siarwi, Siarwi
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4488

Abstract

The purpose of this study is to measure and analyze tax planning, audit quality and institutional ownership of earnings management. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2021. The method for determining the sample for this research is a purposive sampling method using the Statistical Package for Social Science (SPSS) version 25.0 for data analysis. The type of research in this research is quantitative with descriptive methods, 17 companies were obtained as research samples with observations for 5 (five) years, so the total observation was 85 annual report data. The analysis technique used is multiple linear regression. The findings in this research are (1) Tax Planning has an effect on Profit Management, (2) Audit Quality has no effect on Profit Management, (3) Institutional Ownership has no effect on Profit Management, (4) Tax Planning, Audit Quality and Institutional Ownership have an effect significant to Earnings Management. The implication of this research is that it is hoped that the results of this research will not only contribute to manufacturing companies but also all companies listed on the IDX, so that they can increase insight and knowledge of tax avoidance so that management is able to design company mechanisms well and not carry out tax avoidance illegally and must be appropriate. with laws established by the government.
Co-Authors Arianti, Baiq Fitri Azzahra, Chairunnisa Fitri, Baiq Fitri Arianti Prastiani, Siti Chairunisa Santika, Afqia