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Fung Jin Tjhai
Trisakti School of Management
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Return on Assets, Leverage, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Fernando Eryanto; Fung Jin Tjhai
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/b7tfyk52

Abstract

This research aimed to analyze the effect of return on assets, leverage, firm size, sales growth, business strategy, and investment decisions on tax avoidance. The research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) over three-year period, from 2022 to 2024. These companies were selected using a purposive sampling method, and 99 companies met the criteria or a total of 297 data. The data were analyzed using multiple regression. The results showed return on assets and sales growth positively influence tax avoidance. The higher a company's profit and sales growth, the greater its tendency to engage in tax avoidance. Meanwhile, firm size negatively influences tax avoidance. Larger companies are more compliant with tax obligations because they prioritize public image and reputation. Leverage, business strategy, and investment decisions have no effect on tax avoidance. The results of this research provided important theoretical and practical implications. Theoretical implication was provided by demonstrating the difference between taxes paid by companies and the tax rate according to the tax regulations, where companies achieving higher profits and sales growth will engage in tax avoidance to reduce the taxes paid. Practically, companies are expected to improve their tax compliance by not engaging in tax avoidance, while the regulator or government can increase oversight of companies through tax regulations. Furthermore, investors are advised to focus more on company size when making investment decisions because larger companies are more compliant with tax obligations.
Analisis Pengaruh Rasio Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Mettakalyani Gunawan; Fung Jin Tjhai
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/vf57b980

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables of dividend policy, investment decisions, firm size, leverage, profitability, activity, liquidity, and sales growth on the dependent variable of firm value. In this study, the population used was manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023 using the purposive sampling method. The data obtained were 132 sample data from manufacturing companies for the period 2021 to 2023. The test conducted in this study was multiple regression to determine whether there was an influence between the independent variables on the dependent variable. The results of this study indicate that the variables leverage, profitability, activity, and liquidity have an effect on firm value. Meanwhile, the variables dividend policy, investment decisions, firm size, and sales growth do not affect firm value.
IMPLIKASI INVENTORY COSTING TERHADAP PERHITUNGAN LABA DAN BEBAN PAJAK DI SEKTOR PERDAGANGAN Silvy Christina; Fung Jin Tjhai
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 8 (2025): Januari 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/j-abdi.v5i8.11884

Abstract

Business competition in the trading sector requires entrepreneurs to have a solid understanding of accounting aspects, particularly in inventory management. Inventory is one of the most important assets, as it directly affects the determination of the cost of goods sold, profit, and tax expenses borne by the company. In practice, trading business practitioners often face difficulties in understanding the implications of choosing different inventory valuation methods, such as First In First Out (FIFO) or the Average Cost Method. In response to this issue, Trisakti School of Management organized a training program aimed at helping students understand cost calculation methods and their tax implications. The activity was conducted on August 9, 2025, and was enthusiastically attended by 41 students. The training consisted of a combination of theoretical sessions, practical exercises, and evaluations through post-tests and questionnaires. The post-event questionnaire results indicated that the training effectively enhanced students’ understanding of the material, as reflected in the high evaluation scores given by the participants. This training is expected to be conducted regularly to deepen students’ knowledge of inventory accounting and taxation from an early stage, thereby equipping them with essential skills for their future careers.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Jessica Benita; Fung Jin Tjhai
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2847

Abstract

This study aims to analyze the effect of dividend policy, investment decisions, leverage, profitability, company size, liquidity, sales growth, institutional ownership, and activity ratio on firm value. This study uses a sample of all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period with 44 manufacturing sector companies as samples in this study. Through purposive sampling method and analyzed with multiple linear regression. The results showed that leverage, profitability, liquidity, and institutional ownership have a positive effect on firm value. The higher leverage shows that the company is able to manage debt effectively so it can attract shareholder attention. High profitability provides a positive signal to investors regarding the profits generated by the company. A high level of liquidity indicates that the company is able to finance its short-term debt so this may increase the value of the company. Institutional ownership that increases reflects the strict supervision of investors so it can prevent management's opportunistic behavior and increase firm value. On the other hand, dividend policy, investment decisions, firm size, sales growth, and activity ratio have no effect on firm value.
Co-Authors Fernando Eryanto Jessica Benita Mettakalyani Gunawan SILVY CHRISTINA