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All Journal Semantik Juara: Jurnal Riset Akuntansi Jurnal Media Wahana Ekonomika Proceeding SENDI_U Global Review of Islamic Economics and Business Measurement : Jurnal Akuntansi Economic Education Analysis Journal Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Terapan Akuntansi Ilomata International Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal Pengabdian kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business
Retno Indah Hernawati
Universitas Dian Nuswantoro
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Profitability, Firm Size, and Tax Avoidance: A Review of the Indonesian Energy Sector (2020-2024) Angelia Setiadi; Retno Indah Hernawati; Chia-Ming Sun
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.281

Abstract

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TEKNOLOGI DAN SUBSEKTOR TELEKOMUNIKASI TAHUN 2020-2023 Wulansari, Novita Fitrianika; Kinasih, Hayu Wikan; Saputro, Dian Festiana Hadi; Hernawati, Retno Indah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.5457

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan. Populasi penelitian ini berasal dari perusahaan sektor teknologi dan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2020 hingga 2023. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang didapatkan dari laporan keuangan, dan memperoleh 70 sampel. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, dan solvabilitas berpengaruh signifikan terhadap nilai perusahaan.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN TINGKAT PENDAPATAN TERHADAP KEMAMPUAN PENGELOLAAN KEUANGAN PADA ASN DI KOTA SEMARANG Lestari, Sri; Herry Subagyo; Retno Indah Hernawati
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 2 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

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

Abstract

This study aims to examine the effect of financial literacy, financial inclusion, and income level on financial management ability among Civil Servants (ASN) in Semarang City, with gender as a comparrison. A quantitative survey method was applied to 374 randomly selected respondents. Data were analyzed using SEM-PLS to test validity, reliability, and relationships between latent constructs. The results reveal that financial literacy, financial inclusion, and income significantly and positively influence financial management ability. Among these factors, financial inclusion emerged as the most dominant determinant. Gender did not significantly moderate the relationships, although minor differences appeared between male and female respondents. These findings highlight the importance of enhancing access to formal financial services, strengthening financial literacy, and optimizing income to improve the financial stability of civil servants.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Pengaruh Kompensasi Eksekutif, Beban Pajak Tangguhan dan Faktor Lainnya Terhadap Penghindaran Pajak Hanuna Zahra Ghassani; Retno Indah Hernawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8074

Abstract

This study aims to collect direct evidence that shows how tax avoidance is influenced by leverage, profitability, firm size, capital strength, audit committee, executive compensation, and deferred tax expense. The research population from the Non-Cylical Consumer category in the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) uses 44 companies with a total of 120 samples selected through purposive sampling method, for three years (2021-2023). The method used in this research is panel data regression analysis with Eviews 12 analysis tool. The results showed that company size and audit committee affect tax avoidance while profitability, leverage, capital intensity, executive compensation, and deferred tax expense have no effect on tax avoidance. Company size affects tax avoidance through the ability to optimize complex transaction structures and accessibility to tax expertise, while the audit committee is influential because of its involvement in fiscal strategies that sometimes prioritize tax efficiency over its normative oversight function.
Pengaruh Capital Intensity, Kepemilikan Institusional, Beban Pajak Tangguhan, dan Manajemen Laba terhadap Agresivitas Pajak Azizah, Uswa; Herawati, Ratna; Hernawati, Retno Indah; Minarso, Bambang
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8705

Abstract

This research examines the impact of capital intensity, institutional ownership, deferred tax expense, and earnings management on tax aggressiveness in mining companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research purposes to present empirical data on how internal company factors shape tax aggressiveness, especially in an industry with substantial asset investment and strict regulatory oversight. This study uses quantitative study based on existing data extracted from annual financial statements and analyzes the variables through multiple linear regression. The analysis indicates which capital intensity and institutional ownership have a significant impact on tax aggressiveness, indicating which asset investment and institutional monitoring play an important role in corporate tax strategies. In contrast, deferred tax expense and earnings management do not significantly affect tax aggressiveness, suggesting that temporary differences between accounting and fiscal profit, as well as income manipulation practices, are not utilized as tools for tax minimization. Sampling was conducted using the puposive sampling method and the population of 90 was obtained which was used as a sample of 17 companies and data processing using the SPSS 25.
Overtrading as an Expression of Investor FOMO in Cryptocurrency Markets: Insights from the Monkey Business Perspective Agda, Vincensius Raynaldy Pramudya Putra; Subagyo, Herry; Hernawati, Retno Indah
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1976

Abstract

This study analysed overtrading behaviour as a manifestation of FOMO, influencers, market sentiment, and crypto literacy in crypto traders. Additionally, it examined the moderating role of monkey business practices in these relationships. This phenomenon is interesting because the emergence of DEXs provides transaction freedom while increasing the risk of market manipulation and behavioural bias. This study represents the first comprehensive behavioural analysis of overtrading within decentralized exchange environments, addressing a significant gap in the cryptocurrency literature. While prior research has examined behavioural factors in general cryptocurrency markets, centralized exchanges, or DEX market structures, but no study has specifically investigated how FOMO, influencers, market sentiment, and crypto literacy interact with market manipulation practices to drive overtrading behaviour on DEX platforms. The method employed was a quantitative survey of 180 DEX traders in social media groups, utilizing purposive sampling techniques. Data were analysed using PLS-SEM to test the direct influence and moderation between variables. The results indicate that FOMO, influencers, and market sentiment have a positive impact on overtrading, whereas crypto literacy has a negative effect. In addition, monkey business moderates the influence of FOMO on overtrading but does not moderate the influence of influencers, market participants, and crypto literacy. These findings enhance understanding of how psychological and social factors influence trading decisions in decentralized markets. Specifically, the moderating role of monkey business practices provides new insights for behavioural finance theory. The implications of the study confirm the importance of caution when trading crypto on DEXs.
Overtrading as an Expression of Investor FOMO in Cryptocurrency Markets: Insights from the Monkey Business Perspective Agda, Vincensius Raynaldy Pramudya Putra; Subagyo, Herry; Hernawati, Retno Indah
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1976

Abstract

This study analysed overtrading behaviour as a manifestation of FOMO, influencers, market sentiment, and crypto literacy in crypto traders. Additionally, it examined the moderating role of monkey business practices in these relationships. This phenomenon is interesting because the emergence of DEXs provides transaction freedom while increasing the risk of market manipulation and behavioural bias. This study represents the first comprehensive behavioural analysis of overtrading within decentralized exchange environments, addressing a significant gap in the cryptocurrency literature. While prior research has examined behavioural factors in general cryptocurrency markets, centralized exchanges, or DEX market structures, but no study has specifically investigated how FOMO, influencers, market sentiment, and crypto literacy interact with market manipulation practices to drive overtrading behaviour on DEX platforms. The method employed was a quantitative survey of 180 DEX traders in social media groups, utilizing purposive sampling techniques. Data were analysed using PLS-SEM to test the direct influence and moderation between variables. The results indicate that FOMO, influencers, and market sentiment have a positive impact on overtrading, whereas crypto literacy has a negative effect. In addition, monkey business moderates the influence of FOMO on overtrading but does not moderate the influence of influencers, market participants, and crypto literacy. These findings enhance understanding of how psychological and social factors influence trading decisions in decentralized markets. Specifically, the moderating role of monkey business practices provides new insights for behavioural finance theory. The implications of the study confirm the importance of caution when trading crypto on DEXs.
The Profitability, Capital Intensity, and Leverage, Their Effect on Tax Avoidance Ammara Fayyaz Prasetyo; Retno Indah Hernawati; Harun Harun
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.334

Abstract

Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports published on the official website www.idx.co.id as well as from the respective company websites. The analytical method employed is multiple linear regression. The research population consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a final sample of 92 observations selected through purposive sampling. The findings reveal that profitability and capital intensity significantly influence tax avoidance, whereas leverage shows no significant effect on tax avoidance.
Co-Authors Agda, Vincensius Raynaldy Pramudya Putra Amalia Hafsha Zulfana Phartu Amalia, Erma Vernanda Ammara Fayyaz Prasetyo Amrina Rosada Hardyaningtyas Andika, Arditya Dian Andri Prastiwi Angelia Setiadi Anna Sumaryati Apriliani, Tika Aryanto, Vincent Didiek Wiet Azizah, Uswa Bambang Minarso, Bambang Chia-Ming Sun Dewi Paramita Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Eko Waluyo Dwi Nurul Izzhati Ekowanti Ekowanti Ekowanti Entot Suhartono Fathimah Fathimah Handayani, Nurul Mutamaroh Hanifa, Salsabila Alya Hanuna Zahra Ghassani Harun Harun Hayu Wikan Kinasih Hayu Wikan Kinasih Hayu Wikan Kinasih Herry Subagyo Imang Dapit Pamungkas Juli Ratnawati Khoirul Nissa Lelia Astriani LILIS SETYOWATI Listiana, Afra Mei Mistlu Ladiyana Fidela Latifa Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Natalistyo Nevy Agustin Ngurah Pandji Mertha Agung Durya Nila Tristiarini, Nila Pramono, Maylia Purwantoro Putri, Fenesha Homa Triana Ratna Herawati Retasya Amelia Dewi Ririh Dian Pratiwi Ririh Dian Pratiwi Ririh Dian Pratiwi Rizqia Zalzabila Sapitri, Nanda Saputro, Dian Festiana Hadi Sari, Hanna Echa Selfi Ika Purnamasari Selyna Widyadari Sri Lestari Vanessa Berliana Santoso Widhi, B. Andini Nugrahaning Wikan Isthika, Wikan Wulansari, Novita Fitrianika Yohana Elliza Sitohang Yuniarsi Rahayu