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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EkoPreneur Jurnal PKM Manajemen Bisnis JAMAIKA: Jurnal Abdi Masyarakat Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) JEBD Jurnal Intelek Dan Cendikiawan Nusantara
Eka Rima Prasetya
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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

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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

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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

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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.
Co-Authors Anggi Septiani 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 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 Siti Mundiroh Siti Mundiroh SRI INDARTI Sujarwo Sujarwo