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All Journal JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Return : Study of Management, Economic and Bussines Journal of Artificial Intelligence and Digital Business Sanskara Ekonomi dan Kewirausahaan JAKBS Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Asian Journal of Social and Humanities Jurnal Nusa Akuntansi Journal of Literature Review
Dinar Ambarita
universitas pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH CAPITAL INTENSITY, KOMITE AUDIT DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK Nor Aini; Dinar Ambarita
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.355

Abstract

This study aims to obtain empirical evidence regarding the influence of Capital Intensity, Audit Committee, and Political Connections on Tax Aggressiveness. This research is a quantitative associative study. The population in this study comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method. A total of 13 companies were selected as the research sample, resulting in 65 observation data points. Data were processed using Microsoft Office Excel and EViews 13 statistical software, with analysis including descriptive statistics, model selection tests, classical assumption tests, coefficient of determination, panel data regression analysis, F-statistic test, and t-statistic test. The results of the study indicate that Capital Intensity, Audit Committee, and Political Connections simultaneously have an influence on Tax Aggressiveness. The t-statistic test results show that Capital Intensity has a negative partial effect on Tax Aggressiveness, and the Audit Committee has a positive partial effect on Tax Aggressiveness. Meanwhile, Political Connections do not have a significant effect on Tax Aggressiveness.
Pengaruh Pertumbuhan Penjualan, Leverage dan Transfer Pricing Terhadap Tax Avoidance Asri Fadilah; Dinar Ambarita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1424

Abstract

This research aims to determine the effect of sales growth, leverage and transfer pricing on tax avoidance. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The sample method used in this research was 10 companies with an observation period of 5 years in the 2018-2022 time period and the number of financial reports sampled in this research was 50. The analytical tool used in this research was analysis with the help of the Eviwers version 10 program. The results of the research conducted show that sales growth, leverage and transfer pricing influence tax avoidance. Meanwhile, sales growth has no effect on tax avoidance, leverage has an effect on tax avoidance and transfer pricing has no effect on tax avoidance.
Pengaruh Capital Intencity dan Komite Audit terhadap Agretivitas Pajak Dinar Ambarita
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i2.1940

Abstract

Taxes represent a significant cost for companies and directly affect profitability and firm value, encouraging managers to seek strategies that reduce tax burdens. This condition has raised concerns regarding tax aggressiveness, particularly in capital-intensive and highly regulated industries such as the energy sector. This study aims to provide empirical evidence on the influence of capital intensity, the audit committee, and political connections on tax aggressiveness in energy companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative associative research design, the study examines 13 energy companies observed over the 2019–2023 period, resulting in 65 firm-year observations selected through purposive sampling. Secondary data were analyzed using Microsoft Excel and EViews 13. The analytical procedures included descriptive statistics, model selection tests, and classical assumption tests, coefficient of determination analysis, panel data regression, as well as F-tests and t-tests. The results indicate that firm characteristics and corporate governance mechanisms collectively play an important role in shaping corporate tax behavior. Capital intensity is associated with lower levels of tax aggressiveness, suggesting that higher fixed-asset investment increases transparency and regulatory scrutiny. The audit committee variable shows a tendency to encourage more aggressive tax planning, possibly reflecting greater managerial confidence in managing tax risks. In contrast, political connections do not appear to significantly influence tax aggressiveness, implying that regulatory enforcement reduces their effectiveness. Overall, this study contributes to the literature by clarifying inconsistent prior findings and highlighting the role of internal governance in corporate tax decisions.
Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, dan Komisaris Independen Terhadap Kinerja Keuangan Zunia Elgasari; Dinar Ambarita
Journal of Literature Review Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/b0kgqp10

Abstract

This study analyzes the effect of tax planning, sales growth, and independent commissioners on financial performance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This research employed a quantitative approach using secondary data from companies' financial statements. The sample was selected using purposive sampling, yielding 215 firm-year observations, and analyzed with panel data regression using EViews 12. Results indicate that tax planning and sales growth have a significant effect on financial performance, while independent commissioners do not have a significant effect. Simultaneously, tax planning, sales growth, and independent commissioners significantly affect financial performance. These findings suggest that effective tax management and increased sales are important factors in improving corporate financial performance, whereas the presence of independent commissioners has not been able to directly influence financial performance.
Pengaruh Thin Capitalization, Risiko Perusahaan dan Capital Intensity terhadap Penghindaran Pajak Intan Fatika Risqi; Dinar Ambarita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13299

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization, risiko perusahaan dan capital intensity terhadap penghindaran pajak. Jenis penelitian ini adalah penelitian kuantitatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah 132 perusahaan pada sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2021-2025. Metode pengambilan sampel yang digunakan adalah metode purposive sampling sehingga sampel yang diperoleh dengan metode tersebut adalah 42 perusahaan dengan periode pengamatan selama 5 tahun sehingga diperoleh 210 data observasi. Data dalam penelitian ini diolah menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa thin capitalization, risiko perusahaan dan capital intensity secara simultan berpengaruh terhadap penghindaran pajak. Hal ini menunjukkan bahwa pendanaan perusahaan melalui utang, tingkat risiko perusahaan dan investasi pada aset tetap secara bersama-sama merupakan faktor yang berperan menentukan praktik penghindaran pajak. Kemudian secara parsial thin capitalization berpengaruh terhadap penghindaran pajak yang menunjukkan bahwa peningkatan penggunaan utang perusahaan dapat menurunkan tingkat penghindaran pajak perusahaan. Risiko perusahaan secara parsial berpengaruh terhadap penghindaran pajak yang menunjukkan bahwa perusahaan dengan tingkat risiko lebih tinggi cenderung lebih berhati-hati dalam melakukan penghindaran pajak dan capital intensity secara parsial tidak berpengaruh terhadap penghindaran pajak yang menunjukkan bahwa tingkat investasi perusahaan pada aset tetap tidak menjadi faktor dalam menentukan praktik penghindaran pajak.
Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Dan Financial Distress Terhadap Nilai Perusahaan Nadya Agustina Kamila; Dinar Ambarita
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 4 No 4 (2026): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Inform
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax planning, firm size, and financial distress on firm value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was determined using a purposive sampling technique based on predetermined criteria, resulting in 23 companies with 115 observations. Data analysis was conducted using EViews 13 through descriptive statistics, panel data regression model selection, classical assumption tests, coefficient of determination, F-test, and t-test. The results indicate that the Fixed Effect Model (FEM) is the most appropriate regression model. Partially, tax planning has no effect on firm value, while firm size has a negative and significant effect on firm value. Meanwhile, financial distress, as measured using the Altman Z''-Score, has a positive and significant effect on firm value. Simultaneously, tax planning, firm size, and financial distress have a significant effect on firm value. These findings indicate that firm characteristics and financial conditions are important factors that should be considered in enhancing firm value.
Co-Authors Annisa Mayang Arista Sembiring Asri Fadilah Astri Elvani Dewi Ulfah Arini Diantia Amendy Eka Kusuma Eka Kusuma Dewi Eka Rima Prasetya Eko Sasongko Priyadi Eko Sudarmanto Fery Citra Febriyanto Hilal Ma’aruf Ibrahim Ibrahim Ibrohim Indra Wadi Intan Fatika Risqi Julian Muhammad Hasan Latifatul Aini Liana Dwi Septiningrum Lutfi Amalia Maulidya Dwi Savitri Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Mona Monica Muhammad Rizal Saragih Muliyani Muliyani Muslim Muslim Nadya Agustina Kamila Nor Aini Prima Sadewa Purwatiningsih Purwatiningsih Rusdi Rusdi SRI INDARTI Sujarwo Sujarwo Sukma Wijayanti Yunita Kwartani Yunita Kwartarani Zunia Elgasari