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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis EkoPreneur Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik QISTINA: Jurnal Multidisiplin Indonesia JAKBS Journal of Economics, Bussiness and Management Issues Journal of Humanities Education Management Accounting and Transportation Jurnal Ilmiah Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Adhitya Putri Pratiwi
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Transportation Other

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Pengaruh Intensitas Modal, Intensitas Persediaan, Kebijakan Hutang, Dan Perataan Laba Terhadap Agresivitas Pajak Murni Ria Lestari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1437

Abstract

This research aims to analyze the influence of capital intensity, inventory intensity, debt policy and income smoothing on tax aggressiveness. This research also uses a sample of Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) listed on the Indonesian Stock Exchange for the 2018-2022 period. The data used in this research is secondary data in this research in the form of financial reports and annual reports. The sample technique uses the Purposive Sampling Technique, where from 151 Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) a sample of 15 companies was obtained for 5 years so that 75 sample data were obtained. The analysis used is Panel Data Regression Analysis using Common Effect Model (CEM) Regression and the data is processed using Eviews Software version 12. The results obtained show the Feasibility Test (f test) Capital Intensity (X1), Inventory Intensity (X2), Policy Debt (X3) and Income Smoothing (X4) had significant effect on Tax Aggressiveness (Y). The results obtained showed using the Partial Test (t test) that only the Inventory Intensity (X2), Debt Policy (X4) variables had significant effect on the Tax Aggressiveness variable (Y), while for the Capital Intensity (X1), Profit Smoothing (X4) variables did not have any significant effect on the Tax Aggressiveness variable (Y).
Pengaruh Aset Pajak Tangguhan, Kebijakan Deviden, Dan Tax Planning Terhadap Earnings Management Nunung Komalasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1444

Abstract

This study aims to analyze deferred tax assets, dividend policies and tax planning on earnings management. This research was conducted by analyzing the financial statements of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 9 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the period from 2018 to 2022 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Deferred Tax Assets (X1) as the first independent variable, Dividend Policy (X2) as the second independent variable, and Tax Planning as the third independent variable and Earnings Management (Y) as the bound variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results was carried out using the help of EViews 12 Student Version Lite software.The results of this study show that Deferred Tax Assets partially did not have any effect on Earnings Management, Dividend Policy partially did not have any effect on Earnings Management, and Tax Planning partially affects Earnings Mnagement, and simultaneously Deferred Tax Assets, Dividend Policy and Tax Planning have an effect on Earnings Management.
Pengaruh Struktur Modal, Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak Desti Ratnasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3316

Abstract

This study aims to determine the effect of capital structure, earnings management, and company size on tax aggressiveness. The population in this study were primary consumer goods sector companies (consumer non cyclical) listed on the Indonesia Stock Exchange for the period 2019-2023 with a total sample of 38 companies for 5 years that met the predetermined criteria from a total of 190 companies and using a sampling technique, namely Purposive Sampling. The analysis used is multiple linear regression analysis and data processing is carried out with the help of Eviews 12 software. The results showed that simultaneously capital structure, earnings management, and company size affect tax aggressiveness. Partial research results show that capital structure has no effect on tax aggressiveness, earnings management has a negative effect on tax aggressiveness, and company size has a negative effect on tax aggressiveness. Keywords: Tax Aggressiveness, Earnings Management, Capital Structure, Company Size.
Peran Moderasi Narsisme Direktur Utama Dalam Pengambilan Keputusan Penghindaran Pajak Rudika Akbarin; Adhitya Putri Pratiwi
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6910

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan corporate reputation terhadap penghindaran pajak dengan narsisme direktur utama sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah Perusahaan yang tergabung dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling sehingga sampel akhir yang didapatkan dengan metode tersebut sebanyak 32 perusahaan dengan total sampel penelitian 160 data sampel. Variabel yang digunakan dalam penelitian ini yaitu ukuran perusahaan (X1) sebagai variabel bebas pertama, corporate reputation (X2) sebagai variabel bebas kedua dan penghindaran pajak (Y) sebagai variabel terikat serta narsisme direktur utama (Z) sebagai variabel moderasi. Metode analisis menggunakan teknik analisis regresi data panel dengan bantuan program E-Views 12. Hasil penelitian menunjukkan bahwa model yang terbaik adalah Fixed Effect Model (FEM). Hasil penelitian menunjukan bahwa penghindaran pajak dipengaruhi secara simultan oleh ukuran perusahaan dan corporate reputation, ukuran perusahaan berpengaruh terhadap penghindaran pajak, corporate reputation tidak memiliki pengaruh terhadap penghindaran pajak, narsisme direktur utama tidak mampu memoderasi pengaruh ukuran perusahaan terhadap penghindaran pajak, serta narsisme direktur utama tidak mampu memoderasi pengaruh corporate reputation terhadap penghindaran pajak.
Pengaruh Perencanaan Pajak, Intensitas Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Nur Hafifah; Adhitya Putri Pratiwi
Journal of Humanities Education Management Accounting and Transportation Vol. 3 No. 1 (2026): Februari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v3i1.8082

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh perencanaan pajak, intensitas modal, dan ukuran perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2020-2024. Populasi dalam penelitian ini yaitu 131 perusahaan. Penelitian ini menggunakan data sekunder dengan metode pengambilan sampel yaitu purposive sampling, memilih data yang memenuhi kriteria. Didapat 23 perusahaan yang menjadi sampel dengan lama tahun pengamatan 5 tahun, sehingga total data observasi ada sebanyak 115 data. Data pada penelitian ini bersifat data kuantitatif, data berasal dari laporan tahunan perusahaan consumer non-cyclicals. Teknik analisis yang digunakan adalah analisis linear berganda, dengan menggunakan alat analisis E-views 12. Hasil penelitian ini menunjukan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, begitu pula dengan intensitas modal yang tidak berpengaruh terhadap nilai perusahaan. Sedangkan untuk ukuran perusahaan berpengaruh terhadap nilai perusahaan. Dan secara simultan perencanaan pajak, intensitas modal, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
Co-Authors Afridayani Afridayani Ani Kusumaningsih Aris Sanulika Ayumi Rahma Desti Ratnasari Dewi Wulandari Dini Andari Firda Musliha Pasha Habibah Habibah Listiya Ike Purnomo Lutviana Cindy Eka Putri Lyandra Aisyah Margie Muhammad Ridwan Murni Ria Lestari Nunung Komalasari Nur Hafifah Puspita Handayani Rudika Akbarin