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All Journal Juara: Jurnal Riset Akuntansi Monex: Journal of Accounting Research Jurnal Kajian Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Barelang Jurnal Inovasi Ekonomi Reviu Akuntansi dan Bisnis Indonesia Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Accounting Management Business and International Research Journal of Artificial Intelligence and Digital Business Journal of Law, Education and Business APPA : Jurnal Pengabdian Kepada Masyarakat Journal of Humanities Education Management Accounting and Transportation JUTRIANCE Jurnal Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Wiwit Irawati
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Social Sciences Transportation Other

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The influence of tax planning, capital structure, and company size on company performance Halimah Tusa’diah; Wiwit Irawati
Jurnal Inovasi Ekonomi Vol. 10 No. 02 (2025): October
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v10i02.40707

Abstract

This study examines the effects of tax planning, capital structure, and firm size on the performance of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The study employs a quantitative approach using secondary data obtained from companies' annual financial reports. The sample consists of 15 infrastructure companies selected using purposive sampling. Panel-data regression is employed to examine the partial and joint effects of tax planning, capital structure, and firm size on firm performance, with the model selected based on the Chow and Hausman tests. The results show that tax planning has a negative but statistically insignificant effect on firm performance. Capital structure also has a negative but statistically insignificant effect on firm performance. In contrast, firm size has a negative and statistically significant effect on firm performance. The joint test indicates that tax planning, capital structure, and firm size simultaneously have a significant effect on firm performance. These findings suggest that tax-saving strategies and debt financing do not automatically improve corporate performance, while expansion in firm scale may be associated with higher organizational and operational costs when not accompanied by proportional improvements in efficiency. The study contributes sector-specific evidence on the determinants of firm performance in Indonesian infrastructure companies and highlights the importance of integrating tax, financing, and organizational decisions into corporate financial management.
Peningkatan Kepatuhan Pajak UMKM melalui Pendampingan Pembuatan NPWP di Sukamakmur, Bogor Wiwit Irawati; Wahyu Nurul Hidayati; Mega Arum
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2026): APPA : Jurnal Pengabdian kepada Masyarakat 
Publisher : Shofanah Media Berkah

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

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan vital dalam perekonomian Indonesia; namun, banyak pelaku usaha khususnya di wilayah perdesaan seperti Sukamakmur, Bogor belum terdaftar sebagai wajib pajak akibat terbatasnya pemahaman mengenai prosedur administrasi perpajakan. Kondisi ini berdampak pada rendahnya tingkat kepatuhan pajak serta membatasi akses UMKM terhadap layanan keuangan formal, program bantuan pemerintah, dan legalitas usaha. Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan sosialisasi kepada masyarakat pelaku UMKM di Sukamakmur bagaimana cara memperoleh Nomor Pokok Wajib Pajak (NPWP) sebagai landasan peningkatan kepatuhan pajak. PKM  dilaksanakan melalui kegiatan sosialisasi dan bimbingan proses pendaftaran NPWP secara daring. Hasil PKM menunjukkan peserta secara signifikan meningkat pemahamanmengenai kewajiban perpajakan dan pentingnya kepemilikan NPWP, sekaligus mempercepat proses pendaftaran dan mengurangi hambatan administratif yang sebelumnya dihadapi oleh pelaku UMKM. Pendekatan Pkm ini terbukti efektif dalam membangun kesadaran wajib pajak dengan memberikan kontribusi terhadap literasi pajak dan pemberdayaan fiskal berbasis masyarakat bagi UMKM di wilayah perdesaan.
Co-Authors Adha Nisa Nurhikmah Alda Farida Alexander Raphael Alexander Raphael Alfina Nur Eka Damayanti Ali Mubarok Amaliyah Angga Hidayat Anugrah Putri Andela Aris Sanulika Arum Kumala Sari Asri Novia Dewi Avita Nia Ningsih Ayu Safitri Beny Priambodo Cica Zhafira Aliani Dea Annisa Deaelma Sari Dian Widiyati Dila Angraini Dila Angraini Dwi Nur Anisa Eka Siti Rahayu Elysabet Dwi Gracia Erika Astriani Aprilia Fajaria Khoirunnisa Febri Lestari Halimah Tusa’diah Harry Barli Hendra Hendra Herni Diana Ambara Hilmah Anggraini I Ketut Wenten Khoirunnisa Apriliani Lidya Meilani Tamara Lioni Indrayani Listya Sugiyarti Luh Nadi Luh Nadi Maulidina Fitria Mega Arum Mirawati Tinambunan Mita Sopita Muliyani Muliyani Neno Neno Novia Christina Nur Asmilia Nur Fitri Hidirrohillah Nurul Oktavia Nurul Rahmawati Putri Pesta Ria Pasaribu Rahmawati Rahmawati Rendy Rendy Rifa Salsabilla Rosita Wulandari Rosita Wulandari Rusdiyantoro Fadhillah Santa Anggel Maranata Mc Halley Septi Sri Wahyuni Siti Dahniar Hammda Siti Hanah Siti Khodijah Siti Mutiyyah Sri Agustini Sri Mutipah Sri Nitta Crissiana Wirya Atmaja Suci Ayu Rahmawati Surisma Indah Tri Utami Tri Utami Tri Utami Wahyu Nurul Hidayati Widiyanti Rahayu Budi Astuti Wiwit Setyawati Zulfa Rosharlianti