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All Journal Measurement : Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Islamic Accounting and Tax (JIATAX) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL DedikasiMU: Journal of Community Service Society: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Vocational Research Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Jurnal Ekonomi Bisnis dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis E-JURNAL AKUNTANSI Proceeding UMSurabaya
Umaimah Umaimah
Universitas Muhammadiyah Gresik Indonesia
Religion Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Multinationality, Transfer Pricing, and Thin Capitalization on Tax Avoidance Practices Putri Amelia Sholichah; Umaimah Umaimah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2026): MEI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/st1gs856

Abstract

Tax avoidance remains a significant issue in Indonesia as it affects the optimization of state revenue and the sustainability of national development. Manufacturing companies, as one of the largest contributors to tax revenue, have complex operational characteristics, particularly those engaged in cross-border activities, related-party transactions, and relatively high levels of debt-based financing. Such complexity increases information asymmetry and the potential for aggressive tax burden management. This study aims to examine the effect of multinationality, transfer pricing, and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using multiple linear regression analysis, utilizing secondary data derived from annual financial statements selected through purposive sampling. The results indicate that, to some extent, multinationality and transfer pricing do not affect tax avoidance, whereas thin capitalization has a positive and significant effect. Simultaneously, the three variables significantly influence tax avoidance. The results indicate that, to some extent, multinationality and transfer pricing do not affect tax avoidance, whereas thin capitalization has a significant effect, indicating a lower tendency toward tax avoidance. Simultaneously, all variables significantly influence tax avoidance. These findings suggest that capital structure does not always lead to increased tax avoidance and highlight the complexity of factors influencing corporate tax behavior.
Impact of Capital Structure, Liquidity, and Company Size on Corporate Income Tax Nadia Eka Pratiwi; Umaimah Umaimah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2026): MEI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7gtsjd95

Abstract

This study aims to analyze the impact of capital structure, liquidity, and firm size on Corporate Income Tax in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling, yielding 96 manufacturing companies with a total of 285 observations. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis to examine the effects of the independent variables on the dependent variable. The results indicate that capital structure has a negative and significant effect on Corporate Income Tax, suggesting that an increase in the proportion of debt in a company’s financing structure can reduce the tax burden through interest expenses that are deductible for tax purposes. Liquidity does not have a significant effect on Corporate Income Tax, indicating that a company’s ability to meet its short-term obligations does not directly influence the amount of tax payable. Meanwhile, firm size has a positive and significant effect on Corporate Income Tax, implying that companies with larger asset scales tend to incur higher tax burdens due to increased business activities and greater profit potential. The findings of this study contribute to the development of accounting and taxation literature and provide practical implications for corporate management in formulating financing policies and efficient tax planning strategies while remaining compliant with applicable tax regulations.
Islamic Heritage Site: Up-Scaling Halal Tourism with Augmented Reality Technology at Sunan Giri Pilgrimage in Gresik Abdurrahman Faris Indriya Himawan; Mita Kharisma; Awang Setiawan Wicaksono; Umaimah; Abdul Kholid Achmad
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2026): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/20868y70

Abstract

The pilgrimage of Wali Songo, especially the Tomb of Sunan Giri in Gresik, is a religious tourist destination with millions of visits per year that holds extraordinary economic and spiritual potential. However, the method of conveying historical information is still conventional and limited. The Community Service Program (Abdimas) aims to develop an Augmented Reality (AR)-based mobile application platform that integrates three main focuses: (1) visualization of the historical site of the Sunan Giri Tomb and the Giri Kedaton Kingdom in three dimensions; (2) a digital directory of MSMEs and geospatial-based local products; and (3) transportation and accommodation guides for pilgrims. The implementation method uses a Participatory Action Research (PAR) approach for six months, involving collaboration between Telkom University, Muhammadiyah Gresik University (UMG), Giri Village Government, and Tourism Awareness Group (Pokdarwis). The results of the evaluation showed an increase in visitor engagement by 47%, understanding of historical content increased by 62%, and the turnover of partner MSMEs increased by an average of 35%. AR applications have succeeded in encouraging the organic viral marketing ecosystem through social media sharing content. This program emphasizes that AR technology is able to be a bridge between the preservation of Islamic historical heritage and the acceleration of sustainable digital halal tourism in the Society 5.0 era.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik Faradisa Mezza; Umaimah Umaimah
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1496

Abstract

BUMDs utilize provincial guidelines or perda, to do their capabilities. It is common knowledge that BUMD Gresik's performance is anticipated to decline in 2023. The board should unquestionably choose and recognize issues, then, at that point, execute the vital answers for further develop execution. Bookkeeping data frameworks are without a doubt important to support business execution. Furthermore, there is a connection between's hierarchical culture and inward control with organization achievement. The reason for this study is to decide how the impact of hierarchical culture, inside control, and bookkeeping data frameworks on business tasks at BUMD Gresik Rule. This study utilized quantitative procedure and gathered information utilizing a poll overview. Several types of tests were calculated using the SPSS software to examine the collected data. The outcomes showed that hierarchical culture has an importance worth of 0.002, while bookkeeping data frameworks and inside control have an importance worth of 0.000 with an alpha degree of 0.05. These discoveries show that authoritative culture, inner control, and bookkeeping data frameworks all affect business accomplishment at BUMD Gresik Regime (Ha acknowledged, Ho dismissed).
Co-Authors Abdurrahman Faris Indriya Himawan Abid Naufal Firdaus Wahana Putra Achmad, Abdul Kholid Alfiana Safitri Anita Perdana Apriliyah Nur Hanifah Ara Faridah Nur Sausan Aska Awang Setiawan Wicaksono Darin Pramudita Diah Retno Febriantini Dinda Deby Ramadhani Egha Nurwati Faradisa Mezza Fellyana Nadia Putri Hardini Indah Roshita Koerul Rahmawadin M. Alvinnur Azizi Maulidah Nabilah Mita Kharisma Moh. Agung Surianto Muchammad Dava Rachmawan Muhammad Aufa Muhammad Zainuri Wicaksono Mu’minatus Sholikah Nadia Eka Pratiwi Neny Jayanti Niken Gladis Sholikhati Nur Afifah Awaliyah Nur Kholidatul Aliyah Nur Layli Fitria Nur Rizqiani Nuri Ari Hidayat Nyimas Wardatul Afiqoh Putri Amelia Sholichah Risca Nur Wahyuni Suwarno Suwarno Tumirin Yuyun Triwahyuni