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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Metahumaniora Jurnal Onoma: Pendidikan, Bahasa, dan Sastra JURNAL SeMaRaK Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi EkoPreneur AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Research and Publication Innovation Jurnal Pengabdian Masyarakat Nasional International Journal of Economics, Business and Innovation Research Jurnal Nusa Akuntansi
Sri Nitta Crissiana Wirya Atmaja
Universitas Pamulang
Arts 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 Social Sciences Other

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Pengaruh Intensitas Modal, Pertumbuhan Penjualan terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Pemoderasi Muhammad Hafizh Sanusi; Sri Nitta Crissiana Wirya Atmaja
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.v6i3.2289

Abstract

Tax aggressiveness remains an important concern because companies may seek to manage their tax burden while maintaining profitability. This study examines the effect of capital intensity and sales growth on tax aggressiveness and investigates whether independent commissioners moderate these relationships in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2021-2024. This quantitative study uses secondary data from annual reports and financial statements. Using purposive sampling, 46 companies were selected, resulting in 184 firm-year observations. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that capital intensity does not significantly affect tax aggressiveness, while sales growth has a significant effect. Simultaneously, capital intensity and sales growth significantly affect tax aggressiveness. However, independent commissioners do not significantly moderate the relationship between capital intensity and tax aggressiveness or between sales growth and tax aggressiveness. These findings suggest that sales growth is more closely associated with tax aggressiveness than capital intensity, while the proportion of independent commissioners does not significantly alter these relationships.
Pengaruh Strategi Bisnis Dan Corporate Social Responsibility Terhadap Tax Avoidance Adih Hidayat; Sri Nitta Crissiana Wirya Atmaja
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.634

Abstract

This study aims to examine the influence of business strategy and CSR on tax avoidance. The analysis used independent variables, namely business strategy and CSR, while the dependent variable used was tax avoidance. This type of research is quantitative descriptive using secondary data. The population in this study were 129 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange in 2019-2024. Data sample selection used the purposeful summation technique and from the selection results obtained a sample of 10 companies with 60 observation data. The analysis method used is multiple linear regression analysis with the help of the eviews application program version 12. Based on the test results, this study states that (1) Marketing, Company Capability, Company Growth Rate, Asset Intensity and CSR have a simultaneous influence on tax avoidance, (2) Marketing does not have a partial influence on tax avoidance (3) Company Capability does not have an influence on tax avoidance (4) Company growth has a partial influence on tax avoidance (5) Fixed Asset Intensity does not have a direct influence on tax avoidance (6) CSR does not have a partial influence on tax avoidance.
PENGARUH INTENSITAS MODAL, INVESTMENT OPPORTUNITY SET DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2019-2023) Silvia Damayanti; Sri Nitta Crissiana Wirya Atmaja
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.456

Abstract

This study aims to identify and provide empirical evidence regarding the effect of Capital Intensity Ratio, Investment Opportunity Set, and Profit Growth on Earnings Quality. The independent variables in this study are Capital Intensity as measured by the Capital Intencity Ratio, Investment Opportunity Set as measured by Market to Book Value Asset (MBVA), and Profit Growth as measured by the Profit Growth Index. The dependent variable in this study is Earnings Quality as measured by the Quality of Earning Ratio. This type of research is quantitative research. This research uses secondary data in the form of annual financial reports originating from the Indonesia Stock Exchange (IDX). The population in this study is Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange 2019-2023. The sampling technique in this research used a purposive sampling method, 18 companies were obtained as research samples. The data analysis technique in this research uses the linear multiple regression analysis method and the data analysis tool in this research uses the Eviews version 12 softwere program. The research results show that Capital Intensity, Investment Opportunity Set, and Profit Growth together have a significant effect on Earnings Quality. Capital Intensity has a significant positive effect on Earnings Quality. Investment Opportunity Set has no effect on Earnings Quality. Profit Growth has a significant negative effect on Earnings Quality.
The Effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance Nasywa Siti Barjah; Sri Nitta Crissiana Wirya Atmaja
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6294

Abstract

This study aim to analyze the effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance in Consumer Non-Cylicals companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study employed a quantitative method with an associative approach. The data used were secondary data in the form of companies’ annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 22 companies observed over a five-year period, with a total of 110 observations. The data were analyzed using panel data regression with EViews 12 software. The result show that Business Strategy, Inventory Intensity, and Thin Capitalization simultaneously have a significant effect on Tax Avoidance. Partially, Business Strategy and Inventory Intensity have no significant effect on Tax Avoidance, while Thin Capitalization has a significant effect on Tax Avoidance.
Co-Authors Adih Hidayat Amanda Ajeng Prinata Anis Syamsu Rizal Benarda Benarda Desiana Listya Sugiyarti Muhammad Hafizh Sanusi Nasywa Siti Barjah Ni Komang Ariani Nur Asmilia Purwatiningsih Purwatiningsih Rakhmawati Oktavianna Salma Rismawati SEVTY WAHIDDIRANI SAPUTRI Silvia Damayanti Siti Hanah Sri Putri Winingrum W. A. Taslim Syahputra Wiwit Irawati