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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Masyarakat Jamak JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Barelang AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis QISTINA: Jurnal Multidisiplin Indonesia Journal of Economics and Management Scienties
Anggun Putri Romadhina
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences

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Pengaruh Kinerja Keuangan dan Intensitas Modal terhadap Tax Avoidance dengan Green Accounting sebagai Variabel Moderasi Anggi Saputra; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2324

Abstract

Tax avoidance remains an important concern for large companies because efforts to reduce tax burdens may affect tax revenue and corporate accountability. This study aims to examine the effect of financial performance and capital intensity on tax avoidance and to determine whether green accounting moderates these relationships in LQ45 companies listed on the Indonesia Stock Exchange during 2020-2024. A quantitative associative approach was employed using secondary data from annual and sustainability reports. The sample was selected through purposive sampling and consisted of 14 companies, resulting in 70 firm-year observations. Financial performance was measured by Return on Assets (ROA), capital intensity by the proportion of fixed assets to total assets, tax avoidance by Effective Tax Rate (ETR), and green accounting by environmental disclosure based on GRI G4 indicators. Data were analyzed using panel data regression and Moderated Regression Analysis with EViews 12. The results show that financial performance has a positive and significant effect on tax avoidance, while capital intensity has no significant effect. Both variables simultaneously affect tax avoidance. Green accounting does not moderate the effects of either financial performance or capital intensity on tax avoidance. These findings suggest that tax-related decisions are more closely associated with financial considerations than environmental disclosure.
Pengaruh Kompensasi Rugi Fiskal dan Struktur Modal terhadap Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi Dewi Salwa Shofa Aurellia; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2330

Abstract

This study aims to analyze the effect of fiscal loss compensation and capital structure on tax avoidance, with capital intensity as a control variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative method with an associative approach. The data used are secondary data obtained from companies’ financial statements through the official website of the Indonesia Stock Exchange (IDX). The research population consists of 131 companies, with a sample of 32 companies selected using the purposive sampling method. Data analysis was conducted using EViews 12 through panel data regression analysis. The results indicate that, simultaneously, fiscal loss compensation and capital structure affect tax avoidance. Partially, fiscal loss compensation does not affect tax avoidance, while capital structure has a significant effect on tax avoidance. Furthermore, capital intensity is unable to moderate the effect of fiscal loss compensation on tax avoidance; however, it is able to moderate the effect of capital structure on tax avoidance. These findings indicate that a company’s financing policy plays a more dominant role in influencing tax avoidance, while capital intensity strengthens the relationship between capital structure and tax avoidance.
Peran Transparansi Perusahaan dalam Mengendalikan Manajemen Laba dan Agresivitas Pajak terhadap Nilai Perusahaan Siti Melinia Fitria; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2341

Abstract

This study aims to determine the effect of earnings management and tax aggressiveness on firm value, with corporate transparency as a moderating variable. The study subjects were companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used was purposive sampling, resulting in a sample of 44 companies processed from a population of 132 companies. The data used in this study is secondary data with a quantitative approach, sourced from annual financial statements and company annual reports. Data analysis was performed using panel data regression with the aid of EViews 12 software. The results indicate that earnings management and tax aggressiveness simultaneously influence firm value. Partially, earnings management has no effect on firm value, and tax aggressiveness does. Furthermore, corporate transparency does not moderate the relationship between earnings management and firm value, nor the relationship between tax aggressiveness and firm value.
Pengaruh Kompensasi Manajemen, Preferensi Risiko Eksekutif, dan Transfer Pricing terhadap Tax Avoidance Fifi Firginal; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2364

Abstract

This study aims to obtain empirical evidence regarding the effect of management compensation, executive risk preference, and transfer pricing on tax avoidance. This study employs a quantitative approach using secondary data obtained from the annual reports and sustainability reports of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) through www.idx.co.id and the official websites of the respective sample companies during the 2020–2024 period. The sample was selected using a purposive sampling method based on the criteria that the companies published complete financial statements, provided data required for the research, and were not delisted during the observation period. Based on these criteria, 16 companies were selected, resulting in a total of 80 observations. The data were analyzed using panel data regression with EViews 13 software. The results indicate that management compensation, executive risk preference, and transfer pricing simultaneously affect tax avoidance. Partially, management compensation has no effect on tax avoidance. Meanwhile, executive risk preference has a significant effect on tax avoidance. In addition, transfer pricing has a significant effect on tax avoidance. The findings indicate that managerial risk characteristics and related-party transaction intensity are more closely associated with tax avoidance than the magnitude of management compensation in the observed companies.
Peran Kebijakan Dividen dalam Memoderasi Keterkaitan Struktur Kepemilikan, Struktur Modal, dan Perencanaan Pajak terhadap Nilai Perusahaan Sekar A. S. Mayzella Ananda; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (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.v6i3.2350

Abstract

This study aims to examine the effect of ownership structure, capital structure, and tax planning on firm value, as well as to investigate the role of dividend policy as a moderating variable in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Firm value is an important indicator that reflects investors' perceptions of a company's performance and future prospects; therefore, it should be supported by optimal financial policies. This study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of the selected companies. The sample was determined using a purposive sampling technique based on predetermined criteria, resulting in companies that met the research requirements. Data were analyzed using panel data regression with the Random Effects Model (REM) as the most appropriate estimation model based on the model selection tests, while the moderating effect was examined using Moderated Regression Analysis (MRA). The findings indicate that ownership structure has no significant effect on firm value. Capital structure has a positive and significant effect on firm value, whereas tax planning has no significant effect on firm value. Simultaneously, ownership structure, capital structure, and tax planning significantly affect firm value. Furthermore, the moderating analysis reveals that dividend policy is unable to moderate the relationship between ownership structure, capital structure, and tax planning and firm value. These findings suggest that financing decisions reflected in capital structure are considered by investors to be more influential in enhancing firm value than ownership structure and tax planning. This study is expected to contribute to the development of the financial accounting literature and provide useful insights for corporate management, investors, and other stakeholders in formulating policies aimed at enhancing firm value.
Co-Authors Anggi Saputra Baiq Fitri Arianti Dewi Salwa Shofa Aurellia Eka Kusuma Dewi Fifi Firginal Perwira Pratama Revan Andhitiyara Sekar A. S. Mayzella Ananda Septiara Putri Siti Melinia Fitria Tati Rosyati