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All Journal Majalah Kedokteran Bandung Jurnal Al-Tadzkiyyah Industria: Jurnal Teknologi dan Manajemen Agroindustri JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Assets: Jurnal Akuntansi dan Pendidikan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Masyarakat Merdeka (JMM) Majalah Ilmiah Bijak To Maega: Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Pengabdian Masyarakat IPTEKS JASS (Journal of Accounting for Sustainable Society) Indonesian Journal of Cultural and Community Development Jurnal Andi Djemma I Jurnal Pendidikan Abdimisi Journal Pharmasci (Journal of Pharmacy and Science) Jurnal Abdimas Bina Bangsa Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) KESANS : International Journal of Health and Science Procedia of Social Sciences and Humanities Asian Journal of Health Research Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium Jurnal Rumpun Ilmu Kesehatan Journal of Artificial Intelligence and Digital Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Academic Journal Research Fokus Abdimas International Journal Multidisciplinary Journal of Social Comunity Services Journal of Halal Lifestyle and Sustainability
Puspita Handayani
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Fokus Ekonomi

 1 
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
THE ROLE OF ESG, ASSET STRUCTURE AND CAPITAL STRUCTURE IN SUSTAINING COMPANY PERFORMANCE Handayani, Puspita; Cahyani, Nabila Duwi; Pratiwi, Adhitya Putri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.23-30

Abstract

This research aims to examine the relationship between Environmental, Social, and Governance (ESG), Asset Structure, and Capital Structure on Company Performance in firms that disclose ESG and are listed on the Indonesia Stock Exchange from 2019 to 2023. A purposive sampling method was applied in this quantitative study, utilizing secondary data from companies' annual financial reports. The sample consists of 8 companies observed over five years, resulting in 40 total observations. The analysis was conducted using panel data regression with the assistance of Eviews 12 software. The findings reveal that ESG has no significant impact on Company Performance. However, Asset Structure positively influences Company Performance, whereas Capital Structure does not show any significant effect. 
THE EFFECT OF CAPITAL INTENSITY, INVENTORY INTENSITY, AND DEBT COVENANT ON TAX AVOIDANCE WITH SALES GROWTH AS A MODERATING VARIABLE Daniel, Daniel; Handayani, Puspita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.297-304

Abstract

This study aims to analyze the influence of Capital Intensity, Inventory Intensity, and Debt Covenants on Tax Avoidance, with Sales Growth as a moderating variable. The research was conducted by analyzing the financial statements of Property & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) from the official website of the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample used in this study consisted of 40 companies, with the sampling method employing purposive sampling. The data used in this study were secondary data in the form of financial statements and annual reports from each Property & Real Estate sector company included in the research sample. The study focuses on the variables Capital Intensity (X1), Inventory Intensity (X2), and Debt Covenant (X3) as independent variables, Tax Avoidance (Y) as the dependent variable, and Sales Growth (Z) as the moderating variable. The results show that the best-selected model for this study is the Random Effects Model (REM). The findings indicate that Capital Intensity, Inventory Intensity, and Debt Covenant do not individually influence Tax Avoidance. However, Sales Growth is only able to moderate the interaction between Capital Intensity and Tax Avoidance. Simultaneously, Capital Intensity, Inventory Intensity, and Debt Covenant collectively have an effect on Tax Avoidance.
Co-Authors Abda Abda Abror, M Ahmad Hariyadi, Ahmad Ainun Nadlif Akbar, Dzulfikar Alfarizi, Ronaldo Alfarizi Ali Mudlofir Ambarwati Anis Farihah Anis Farihah, Anis ARDIANSYAH, SYAHRUL Arianata, Farrel Arif, M Lukman Ario Khairul Habib Ario Khoirul Habib Ayumi Rahma Bagas M, Muhammad Bambang Rahardjo Cahyani, Nabila Duwi Cantika Rila Zety, Wita Daniel Daniel Dewi, Ratih Frastika Dine Meigawati Fachrizal Chaery, Ahmad Ridho Fina Ratnasari Galuh Rahmana Hanum Galuh Ramana Hanum Galuh Ratmana Hanum Hana Catur Wahyuni Hanun Asrohah Haryoso, Gunung Subagyo Anom Hidayah , Nur Ikwandi , Muhamad Ripin Ima Faizah Irfansyah, Muhammad Noor juitania, juitania Khoiriyah, Niswatin Khoirul Habib, Ario Kholis, Nur Kusaeri Kustiawan, Dian Laurensia Yunita, Laurensia Lestari, Putri Zulfa M Baihaqi M. Yunus Abu Bakar Makhsun, Toha Maulana, Ilyas Mayda Sumantri, Yuriska Miranti, Novani Muhammad Bagas M Muhammad Bagas Mahaputra Muthohharoh, Nur Millah Nihlatul Qudus Sukma Nirwana Nugrahanti Prasetyorini Nur Khofifah , Nisa’ Nur Kholis Nurhayati Nurhayati Nursita, Meta Pratiwi, Adhitya Putri Purba, Irene Silvia Purnomo, Listiya Ike Putri , Eva Roesmadayanti Rafdiansyah, Muhammad Ainur Rahma, Ayumi Rahmana Hanum, Galuh Raissa Gardiana , Gladys Ramadhan, Faisal Ramadhani Nurbaya , Syarifah Ratnasari, Fina RIMA AZARA RR. SRI HANDAYANI Sari , Jasinta Kartika Sasmithaningrum , Talitha Destiny Silviyani, Yuli Anita Supriyadi Supriyadi Supriyadi Supriyadi Suryatiningsih Suwarta, Nyoman Syarifa Ramadhani Nurbaya Syarifudin Syarifudin Taniatara , Maulydia Briegga Titis Wulandari Wibisono, Hermawan Wiyasa, I Wayan Arsana Yahya Irwanto Yanik Purwanti Zico Alamsyah