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Juitania Juitania
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Kebijakan Hutang, Kepemilikan Manajerial, dan Inventory Intensity terhadap Agresivitas Pajak Mita Sopita; Juitania Juitania
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.v6i3.2296

Abstract

This study aims to examine the effect of debt policy, managerial ownership, and inventory intensity on tax aggressiveness in consumer non cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. This research uses a quantitative descriptive approach. The sample was selected using purposive sampling and consisted of 12 companies with 60 observations. Data were analyzed using panel data regression, model selection tests, classical assumption tests, coefficient of determination, simultaneous significance testing, and partial significance testing with EViews 12. The results show that debt policy, managerial ownership, and inventory intensity simultaneously affect tax aggressiveness. Partially, debt policy has a significant effect on tax aggressiveness, while managerial ownership and inventory intensity do not have a significant effect. The adjusted R-squared of 44.6% indicates that the three independent variables explain 44.6% of the variation in tax aggressiveness, while 55.4% is explained by other factors outside the research model. The findings indicate that debt structure is an important consideration in corporate tax management, particularly because interest expenses can provide a tax shield.
Pengaruh Transfer Pricing, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak : Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Elysabet Dwi Gracia; Juitania Juitania
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.v6i3.2358

Abstract

This study aims to analyze the effects of transfer pricing, firm size, and sales growth on tax avoidance among companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative method with an associative approach. This study uses purposive sampling, resulting in a sample of 13 companies with a total of 65 observations. The data analysis methods used include descriptive statistics, classical assumption tests, panel data regression model estimation, panel data regression model selection tests, panel data regression analysis, the coefficient of determination (R²) test, the simultaneous test (F), and the partial test (t) using EViews 12. Based on the analysis results, transfer pricing, firm size, and sales growth simultaneously influence tax avoidance. Based on the partial analysis, firm size influences tax avoidance, while transfer pricing and sales growth do not influence tax avoidance among companies in the Energy sector listed on the Indonesia Stock Exchange for the 2020–2024 period.
Pengaruh Tax Planning, Sales Growth, dan Capital Intensity terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Consumer Non-Cyclicals Bursa Efek Indonesia Tahun 2020-2024 Reni Shellia; Juitania Juitania
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.v6i3.2395

Abstract

This study aims to analyze the effect of Tax Planning, Sales Growth, and Capital Intensity on Firm Value of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employed a quantitative approach using secondary data from annual financial reports. Purposive sampling resulted in 39 companies and 195 observations. The data were analyzed using panel data regression with EViews 13, and the Random Effect Model (REM) was selected based on the model selection tests. The results show that Tax Planning and Sales Growth do not have a significant partial effect on Firm Value, while Capital Intensity has a significant effect on Firm Value. Simultaneously, Tax Planning, Sales Growth, and Capital Intensity significantly affect Firm Value. The adjusted R-squared of 0.592507 indicates that the three independent variables explain 59.25% of the variation in Firm Value, while 40.75% is explained by other variables outside the model. The findings indicate that Capital Intensity is the variable with a significant partial role in Firm Value, whereas Tax Planning and Sales Growth are not the primary determinants in the observed sample.
Pengaruh Gender Diversity, Kinerja Keuangan, dan Karakter Eksekutif terhadap Tax Avoidance Radius Akbar; Juitania Juitania
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.v6i3.2323

Abstract

This study aims to analyze the effect of gender diversity, financial performance, and executive characteristics on tax avoidance in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports on the official IDX website. Using a purposive sampling technique, 35 companies were selected based on specific criteria, yielding a total of 175 observations over 5 years. Data were analyzed using panel data regression via EViews 12 software. Model selection tests determined the Random Effect Model (REM) as the best-fitting model. The partial results show that gender diversity and financial performance have no significant effect on tax avoidance, whereas executive characteristics significantly influence tax avoidance. Simultaneously, gender diversity, financial performance, and executive characteristics significantly affect tax avoidance. These findings suggest that risk-taking executive characteristics serve as a primary factor in driving tax avoidance practices, while board gender diversity and profitability levels are not the main determinants of tax planning strategies in non-cyclical consumer companies listed on the IDX during 2020–2024.
Pengaruh Kemudahan Penggunaan, Sosialisasi DJP, dan Digitalisasi Pajak terhadap Kepatuhan WPOP Indra Proline Boru Pakpahan; Juitania Juitania
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13554

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kemudahan Penggunaan, Sosialisasi DJP, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam penerapan sistem administrasi perpajakan digital. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada Wajib Pajak Orang Pribadi yang berdomisili di RW 006, Kelurahan Tomang, Kecamatan Grogol Petamburan, Jakarta Barat. Populasi penelitian berjumlah 3.173 wajib pajak, dengan sampel sebanyak 355 responden yang ditentukan menggunakan teknik simple random sampling. Pengukuran variabel dilakukan menggunakan skala Likert lima tingkat. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS, yang meliputi uji validitas, reliabilitas, asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Kemudahan Penggunaan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, dengan koefisien regresi sebesar 0,383 dan signifikansi <0,001. Sosialisasi DJP berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, dengan koefisien regresi sebesar 0,544 dan signifikansi <0,001. Digitalisasi Pajak juga berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, dengan koefisien regresi sebesar 0,467 dan signifikansi <0,001. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Kepatuhan Wajib Pajak, dengan nilai F sebesar 713,282 dan signifikansi <0,001. Nilai Adjusted R Square sebesar 0,858 menunjukkan bahwa 85,8% variasi Kepatuhan Wajib Pajak dapat dijelaskan oleh ketiga variabel tersebut. Dengan demikian, Kemudahan Penggunaan, Sosialisasi DJP, dan Digitalisasi Pajak merupakan faktor penting dalam meningkatkan Kepatuhan Wajib Pajak Orang Pribadi.
Co-Authors Adam Sugiarto Catherina Catherina Eko Sasongko Priyadi Eko Sasongko Priyadi Elysabet Dwi Gracia Eny Suryani eny suryani Fitriyah Fitriyah Fitriyah Fitriyah I Gede Adi Indrawan Indra Proline Boru Pakpahan Mita Sopita Raden Ai Lutfi Hidayat Radius Akbar Reni Shellia Siti Halimah Siti Nurkayatin Siti Nurul Akasyah