Article Per Year (5 Year)
p-Index From 2021 - 2026
2.338
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EkoPreneur Jurnal PKM Manajemen Bisnis JAMAIKA: Jurnal Abdi Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Akuntansi: Jurnal Riset Ilmu Akuntansi JEBD Jurnal Intelek Dan Cendikiawan Nusantara Perwira Journal of Economics and Business (PJEB)
Eka Rima Prasetya
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Pengaruh Intensitas Aset Tetap, Sales Growth Dan Kepemilikan Institusional Terhadap Tax Avoidance Sabila Dearty Rahmadhani; Eka Rima Prasetya
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 01 (2026): Februari - Maret 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

This study aims to analyze the influence of Fixed Asset Intensity, Sales Growth and Independent Commissioners on Tax Avoidance. This research was conducted by analyzing the financial statements of companies in the Consumer Non-Cylicals sector on the Indonesia Stock Exchange (IDX) from the official website of the Indonesia Stock Exchange (IDX) during 2018-2024. The sample used in this study was 32 companies with a sample determination method using the purposive sampling method. The data used in this study is secondary data in the form of financial statements and annual reports from each company in the consumer non-cyclical sector which has been a research sample. The variables used in this study are Fixed Asset Intensity, Sales Growth and Independent Commissioners as independent variables and Tax Avoidance as dependent variables. The results of the study show that the best selected model to be used in this study is the Fixed Effect Model (FEM). The results of this study show that Fixed Asset Intensity has an effect on Tax Avoidance, Sales Growth has an effect on Tax Avoidance, and Independent Commissioners have no effect on Tax Avoidance and simultaneously Fixed Asset Intensity, Sales Growth, and Independent Commissioners have an effect on Tax Avoidance
Pengaruh Ukuran Perusahaan, Kualitas Laba Dan Capital Intensity Terhadap Agresivitas Pajak Hanna Pricilia Natasha; Eka Rima Prasetya
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 01 (2026): Februari - Maret 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, kualitas laba, dan capital intensity terhadap praktik agresivitas pajak, pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Sampel penelitian terdiri dari 18 perusahaan sektor consumer non-cylicals yang memenuhi kriteria purposive sampling. Data diperoleh dari laporan keuangan tahunan perusahaan. Hasil analisis uji t (parsial) dapat diketahui Ukuran perusahaan tidak berpengaruh terhadap Agresivitas Pajak, Kualitas Laba berpengaruh terhadap Agresivitas Pajak, Capital Intensity tidak berpengaruh parsial terhadap Agresivitas Pajak. Sedangkan, hasil uji simultan (uji F) menunjukkan bahwa variabel Ukuran Perusahaan, Kualitas Laba, dan Capital Intensity secara simultan berpengaruh terhadap Agresivitas Pajak
Pengaruh Asimetri Informasi, Penghindaran Pajak, Dan Ukuran Perusahaan Terhadap Manajemen Laba Indah Paramita; Eka Rima Prasetya
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the effect of information asymmetry, tax avoidance and company size on earnings management in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 23 primary consumer goods sector companies with observations for 5 (five) years, so that 115 observation objects were selected. The analysis method used is panel data regression with the help of Eviews version 12 software. The results of the study show that partially, information asymmetry does not affect earnings management, tax avoidance does not affect earnings management, while company size affects earnings management. However, simultaneously, the three independent variables have a significant effect together on earnings management.
Pengaruh Struktur Modal, Capital Intensity, dan Ukuran Perusahaan terhadap Agresivitas Pajak Devina Diah Asmarani; Eka Rima Prasetya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13466

Abstract

Agresivitas pajak merupakan fenomena yang kerap terjadi pada perusahaan sebagai upaya meminimalkan beban pajak yang harus dibayarkan kepada negara, baik melalui cara yang legal maupun ilegal. Fenomena ini menjadi perhatian penting mengingat pajak merupakan salah satu sumber penerimaan utama bagi negara. Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal, Capital Intensity, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif dan memanfaatkan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan secara resmi. Populasi penelitian ini adalah seluruh perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu, sehingga diperoleh 18 perusahaan dengan total 90 observasi selama periode penelitian. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software EViews 12, yang mencakup uji pemilihan model dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan Struktur Modal, Capital Intensity, dan Ukuran Perusahaan berpengaruh signifikan terhadap Agresivitas Pajak. Secara parsial, Struktur Modal dan Capital Intensity berpengaruh signifikan terhadap Agresivitas Pajak, sedangkan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Agresivitas Pajak. Temuan ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan dan otoritas pajak dalam memahami faktor-faktor pendorong praktik agresivitas pajak.
PENGARUH PERENCANAAN PAJAK,BEBAN PAJAK TANGGUHAN,DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Syavira Apriia Harahap; Eka Rima Prasetya
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.221

Abstract

This research aims to prove empirically regarding the Effect of Tax Planning, Deferred Tax Expenses, Earnings Quality on Firm Value. In this study the independent variables used were tax planning, deferred tax expense and earnings quality, while the dependent variable used was firm value. This research was conducted by taking a sample of property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used in this research is quantitative data and secondary data in the form of annual reports that have been audited and published on the Indonesia Stock Exchange (IDX) from 2016-2021. The samples were collected by purposive sampling method with 15 companies being sampled with a 5 year research period, thus obtaining a total of 75 company samples. Data processing using Microsoft Office Program and Eviews 9 Statistical Program by analyzing descriptive statistics, panel data regression model test, classical assumption test, coefficient of determination, panel data regression analysis, T statistical test and F statistical test. T statistical test results show that variable Profit Quality has a significant effect on Firm Value, while Tax Planning and Deferred Tax Expenses have no effect on Firm Value. The results of the F test show that tax planning, deferred tax expense and earnings quality have a simultaneous effect on firm value..
Pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI Periode 2017-2021 Sintia Cahaya; Eka Rima Prasetya
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.229

Abstract

The purpose of this research is to determine the effect of sales growth, capital intensity, and independent commissioner on tax aggressive in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The methodology used in this study is quantitative. The sampling techniques used was purposive sampling and a sample was obtained in this study, which was a total of 100 data. The analysis methods used are descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews9 software. Based on the results of data analysis, we find that there is simultaneously effect between Sales Growth, Capital Intensity,and independent commissioner on Tax Aggressiveness. This study also finds that Sales growth have a impact on Tax Aggressiveness, while Capital Intensity and Independent Commissioner has a no impact on Tax Aggressiveness.
Pengaruh Corporate Governance Dan Arus Kas Operasi Terhadap Financial Distress Karina Dilla Ovtaviani; Eka Rima Prasetya
Akuntansi Vol. 3 No. 4 (2024): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2874

Abstract

This study aims to determine the effect of corporate governance represented by institutional ownership and managerial ownership as well as operating cash flow on financial distress conditions in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. Financial distress conditions are measured using the Zmijewski model. The analysis method used is panel data regression with the help of Eviews 9 software. Through a purposive sampling approach, 24 companies were selected that fit the research criteria. The results showed that partially, institutional ownership and managerial ownership have no influence on financial distress, while operating cash flow has an influence on financial distress. Jointly, the three variables namely institutional ownership, managerial ownership, and operating cash flow are proven to have an influence on financial distress.
Co-Authors Anggi Septiani Devina Diah Asmarani Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eko Sasongko Priyadi Fery Citra Febriyanto Hanna Pricilia Natasha Indah Paramita Indra Wadi Johan Syahbrudin Johan Syahbrudin Julian Muhammad Hasan Karina Dilla Ovtaviani Liana Dwi Septiningrum Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Rizal Saragih Muslim Muslim Prima Sadewa Prima Sadewa R. Cinta Marito Rakhmawati Oktavianna Rakhmawati Oktavianna Rindy Wulandari Rusdi Rusdi Sabila Dearty Rahmadhani Saipul Hajat Samsul Marpitasa Samsul Marpitasa Sintia Cahaya Siti Mundiroh Siti Mundiroh SRI INDARTI Sujarwo Sujarwo Syavira Apriia harahap