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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis EkoPreneur E-Jurnal Akuntansi TSM 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 Environmental Science 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.
Pengaruh Pertumbuhan Penjualan, Beban Pajak Tangguhan, dan Ukuran Perusahaan terhadap Penghindaran Pajak Adhitya Putri Pratiwi; Ishika Komalasari
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ys06sr70

Abstract

This study aims to analyze the effect of sales growth, deferred tax expense, and firm size on tax avoidance. This research employs a quantitative approach utilizing secondary data. The population consists of 57 companies listed in the agricultural product sub-industry within the consumer non-cyclicals sector on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a purposive sampling method, 9 companies were selected as samples, yielding 45 observation data points. The data were analyzed using panel data regression with EViews 13 software, where the Random Effect Model (REM) was selected as the best fit model. The simultaneous results show that sales growth, deferred tax expense, and firm size significantly affect tax avoidance. Partially, firm size has a significant effect on tax avoidance, whereas sales growth and deferred tax expense do not affect tax avoidance.
PENGARUH BEBAN PAJAK, UKURAN PERUSAHAAN, DEBT COVENANT DAN EXCHAGE RATE TERHADAP TRANSFER PRICING Fajar Singgih Rahutomo; Adhitya Putri Pratiwi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2882

Abstract

This study aims to test and analyze the effect of tax burden, firm size, debt covenant and exchange rate on transfer pricing. This type of research is quantitative using secondary data. The population in this study are consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research sample focused on multinational companies in the sector. The sample selection technique used was purposive sampling, so that from a total of 130 companies, 18 multinational companies were obtained as samples for 5 years, with a total of 90 observation data. The analysis technique used is logistic regression with the help of EViews 13 software. The results showed that simultaneously tax burden, firm size, debt covenant and exchange rate affect transfer pricing. Partially, tax burden and debt covenant affect transfer pricing, while firm size and exchange rate have no effect on transfer pricing.
The Effect of Tax Avoidance on Investment Efficiency: The Role of CFO Certification as Moderating Variable Seftia Riyani; Adhitya Putri Pratiwi
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.17575

Abstract

Investment efficiency reflects the extent to which a company is able to optimally allocate its resources to profitable projects that create added value; however, this efficiency can be disrupted when management engages in tax avoidance practices that create information asymmetry and divert resources from optimal investment decisions. This study aims to examine the effect of tax avoidance on investment efficiency, as well as to test whether the presence of a certified chief financial officer (CFO) is able to weaken that relationship in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Unlike prior studies that have largely examined tax avoidance and investment efficiency as a direct relationship, this study incorporates CFO certification as a moderating variable, thereby offering new insight into the role of professional certification as a monitoring mechanism. This study employs a quantitative associat Investment efficiency reflects the extent to which a company is able to optimally allocate its resources to profitable projects that create added value; however, this efficiency can be disrupted when management engages in tax avoidance practices that create information asymmetry and divert resources from optimal investment decisions. This study aims to examine the effect of tax avoidance on investment efficiency, as well as to test whether the presence of a certified chief financial officer (CFO) is able to weaken that relationship in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Unlike prior studies that have largely examined tax avoidance and investment efficiency as a direct relationship, this study incorporates CFO certification as a moderating variable, thereby offering new insight into the role of professional certification as a monitoring mechanism. This study employs a quantitative associative approach with a population of 91 companies. The sample was selected through purposive sampling, resulting in 17 companies with a total of 85 observations over five years of observation. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 13 software. The results show that tax avoidance has a significant effect on investment efficiency, while chief financial officer (CFO) certification does not moderate the relationship between tax avoidance and investment efficiency. This indicates that chief financial officer (CFO) certification has not been able to weaken the relationship between tax avoidance and investment efficiency in energy sector companies in Indonesia during the observation period. ive approach with a population of 91 companies. The sample was selected through purposive sampling, resulting in 17 companies with a total of 85 observations over five years of observation. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 13 software. The results show that tax avoidance has a significant effect on investment efficiency, while chief financial officer (CFO) certification does not moderate the relationship between tax avoidance and investment efficiency. This indicates that chief financial officer (CFO) certification has not been able to weaken the relationship between tax avoidance and investment efficiency in energy sector companies in Indonesia during the observation period.
Co-Authors Afridayani Afridayani Ani Kusumaningsih Aris Sanulika Ayumi Rahma Desti Ratnasari Dewi Wulandari Dini Andari Fajar Singgih Rahutomo Firda Musliha Pasha Habibah Habibah Ishika Komalasari Listiya Ike Purnomo Lutviana Cindy Eka Putri Lyandra Aisyah Margie Muhammad Ridwan Murni Ria Lestari Nunung Komalasari Nur Hafifah Puspita Handayani Rudika Akbarin Seftia Riyani