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All Journal ETIKONOMI Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets SEGMEN Jurnal Manajemen dan Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) International Research Journal of Business Studies (E-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Management Research and Behavior Journal Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Altafani Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan
Ghazali Syamni
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Pengaruh Pendapatan Asli Daerah, Pertumbuhan Ekonomi dan Dana Perimbangan terhadap Belanja Daerah di Provinsi Pulau Sulawesi Ella Nabila; Marzuki Marzuki; Ghazali Syamni; Chairil Akhyar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Pertumbuhan Ekonomi (PE), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah di Provinsi Pulau Sulawesi. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi pemerintah yang ada pada website http://www.djpk.kemenkeu.go.id yang dapat diakses secara resmi. Metode analisis yang digunakan adalah Regresi Data Panel dengan bantuan aplikasi EViews 12 melalui pendekatan Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD) berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Bagi Hasil (DBH) berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Alokasi Khusus (DAK) berpengaruh positif dan signifikan terhadap Belanja Daerah. Sementara itu, Pertumbuhan Ekonomi (PE) berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah. Dana Alokasi Umum (DAU) juga berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah di Provinsi Pulau Sulawesi.
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
Co-Authors . Zulfan Abd Majid, M. Shabri Aisyah Putri Andriani Siregar Aiyub Aiyub Akhyar, Chairil Alifcha Novanda Alya Maulisa Amalia Fitri Arilasta Irawan Arsya Ardana Arya Permana Ginting Azhar , Bambang Ali Nugroho Bambang Arjuna Putra Darmawati Darmawati Muchtar Darmawati Mukhtar Delia Ananda Ella Nabila Faisal Faisal, Faisal Farica Yusrina Lubis Harley Agustian Hasatiru Auwa Hasibuan, Ahmad Fauzul Hakim Hendra Raza Husaini Husaini Husaini Husaini Ikhsan Nur Ilham Ikram Ikramuddin, Ikramuddin Indah Sari Yusmita Intan Ulia Iqbaal Fauzi Pakpahan Irnianita Irnianita Iswadi Iswadi Bensaadi Jamilah Juilimursyida Ganto Juliana Ariska Jumadil Saputra Jummaini Khaira Khirnika Nirda Lala Merlita M. Shabri Abdul Majid Marzuki Marzuki Marzuki Marzuki Marzuki Mawardati Mawardati Miladi Sutanti Muchtar, Darmawati Muhammad Dava Rizki Muhammad Hafidz Akbar Muhammad Hafizh Murhadi, Thasrif Muti Miftahul Jannah Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Nadia Mulya Nasir Azis Naz’aina Neo Agustina Nuhfil Hanani Nur Balkis Nurfazila Nurlela Rabiatul Adawiah Berasa Rahmatillah Raisa Salsabila Rasyidin M. Reza Hendri Yana Rico Nur Ilham Riga Sanjaya Ristati Ristati Said Musnadi Sari Yulis Terfiadi Sari Yulis Terfiadi Silvia Ananda Siswoyo Adi wijaya Siti Elan Nisa Sri Arini Suci Puji Suryani Syifa Azzahra T.M Azani Thasrif Murhadi Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Wasni Maisarah Widyana Verawaty Siregar Wirdha Ramadhani Yulis Terfiadi, Sari Zahrul Fuadi Zamzami Zainuddin Zamzami Zainuddin, Zamzami Zaufani Putri Khairun Zuhra Zulfan Zulfan Zulfan