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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Kemitraan Masyarakat
Syamsul Mu’arif
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

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PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE Marfiana Dea Restu; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.194

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, transfer pricing dan deferred tax expense terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan data yang diambil dari laporan keuangan pada tahun 2017-2022 dan didapat dari situs resmi Bursa Efek Indonesia serta situs resmi perusahaan sektor energy . Metode pengambilan data yang diambil yaitu melalui berbagai sumber study pustaka, dokumentasi dan internet searching Serta disesuaikan dengan fokus dan tujuan penelitian. Populasi pada penelitian ini ialah perusahaan sektor energy periode tahun 2017-2022. Sampel dalam penelitian ini adalah 16 perusahaan. Teknik analisis data menerapkan uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial variabel financial distress dan transfer pricing berpengaruh positif terhadap tax avoidance, sedangkan deferred tax expense berpengaruh negatif terhadap tax avoidance. Secara simultan financial distress, transfer pricing dan deferred tax expense mampu mempengaruhi tindakan tax avoidance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Laras Maulina; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.436

Abstract

This research aims to determine the influence of Institutional Ownership, Executive Characteristics, and Political Connections on Tax Avoidance. This study employs a quantitative research type, using secondary data. The research data sources were obtained from companies in the energy sector listed on the Indonesia Stock Exchange (IDX) over a five-year period between 2018 and 2022. The sampling method used in this research is purposive sampling, resulting in a sample of 11 companies obtained using this method. The data analysis technique used is panel data regression using E-views 12. The results of this research partially indicate that Institutional Ownership has a positive effect on Tax Avoidance, and Political Connections have a negative effect on Tax Avoidance. Meanwhile, the Executive Characteristics variable has no effect on tax avoidance. Simultaneously, Institutional Ownership, Executive Characteristics, and Political Connections have an effect on Tax Avoidance.
Co-Authors Afridayani Afridayani Aghsyannisa Aghsyannisa Agil Ario Wibawa Laras Maulina Lazuardi Lazuardi LINDAWATI Mahesa Rizky Saputra Marfiana Dea Restu Mohamad Safi’i Nurul Karisma Siti Jamilah Siti Munawaroh Wulandari Cahyani Putri Yulianto Yulianto