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All Journal Jurnal Ekonomi Jurnal Akuntansi Jurnal Bina Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Serina Abdimas
Viriany
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Journal : Jurnal Akuntansi

 1 
Determination of Capital Structure with the Influence of Financial Characteristics and Tax Aspects Wirianata, Henny; Viriany
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3256

Abstract

This study was conducted to obtain empirical evidence on the influence of financial characteristics and tax aspects on capital structure. Data samples were taken from the non-cyclical consumer sector listed on IDX in 2020 to 2023 with purposive random sampling. The results showed that firm size, profitability, and interest coverage ratio significantly negatively affect DER. Liquidity, non-debt tax shield, and tax rate significantly positively affect DER. Meanwhile, tangibility, asset growth, sales growth, and debt tax shield do not significantly affect DER. The results also showed that tangibility, firm size, and liquidity significantly negatively affect DAR. A non-debt tax shield and tax rate significantly positively affect DAR. Meanwhile, asset growth, sales growth, profitability, interest coverage ratio, and debt tax shield do not significantly affect DAR. All independent variables significantly affect capital structure proxied by DER and DAR.
Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance Wirianata, Henny; Viriany; Tan Hauw-Sen
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2068

Abstract

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.
Co-Authors Beatrice Tannessia Tandri Elfenso, Parcella Glatia Henny Wirianata, Henny Ineke M. Mutsaqoful Fikri Sari, Vinnetta Ratna Steven Imanuel Tan Hauw-Sen Tanaya, Catherine Carissa Wulansari Syahputeri A.P