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All Journal Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Bisnis, Ekonomi, dan Sains JAT (Journal of Accounting and Tax) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Cakrawala : Management Science Journal
Andry Arifian Rachman
Universitas Widyatama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Pengaruh Profitabilitas, Likuiditas, Leverage Terhadap Tax Avoidance dan Sales Growth Sebagai Variabel Moderating Lelly Amalia; Andry Arifian Rachman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.546

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya memahami faktor-faktor yang memengaruhi praktik tax avoidance pada perusahaan sebagai bentuk strategi pengelolaan beban pajak yang dapat berdampak terhadap kepatuhan perpajakan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan leverage terhadap tax avoidance dengan sales growth sebagai variabel moderasi pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 17 perusahaan dan 85 observasi. Data dianalisis menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) serta pengujian asumsi klasik menggunakan EViews 13, dengan Random Effect Model (REM) sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan likuiditas dan leverage tidak berpengaruh signifikan terhadap tax avoidance. Selain itu, sales growth terbukti mampu memperkuat pengaruh profitabilitas terhadap tax avoidance, namun tidak mampu memoderasi pengaruh likuiditas dan leverage terhadap tax avoidance. Secara simultan, profitabilitas, likuiditas, leverage, dan sales growth sebagai variabel moderasi berpengaruh signifikan terhadap tax avoidance dengan nilai Adjusted R-squared sebesar 17,87%. Penelitian ini memberikan implikasi bahwa tingkat profitabilitas dan pertumbuhan penjualan menjadi faktor penting yang perlu diperhatikan dalam memahami kecenderungan perusahaan melakukan strategi penghindaran pajak.
TDABC IMPLEMENTATION IN MANUFACTURING FIRMS AND SMES: A CONTINGENCY-BASED SYSTEMATIC LITERATURE REVIEW Silvi Yanti Yanti; Andry Arifian Rachman
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/q9chhg71

Abstract

This study examines the implementation and outcomes of Time-Driven Activity-Based Costing (TDABC) in manufacturing firms and small and medium-sized enterprises (SMEs) through a Systematic Literature Review (SLR). The study aims to analyze TDABC implementation practices, evaluate its effectiveness compared with alternative costing methods, identify implementation challenges and success factors, and explore its contribution to operational efficiency and organizational sustainability. Following the PRISMA guidelines, the review synthesized evidence from 97 peer-reviewed journal articles published between 2010 and 2025. The findings indicate that TDABC improves cost allocation accuracy by utilizing capacity cost rates and time equations, providing more reliable information for managerial decision-making. Compared with traditional costing systems and conventional Activity-Based Costing (ABC), TDABC offers greater flexibility and supports more effective resource allocation. The review further reveals that operational and production efficiency is the dominant outcome of TDABC implementation, reflected in improved resource utilization, waste reduction, and process optimization. In addition, TDABC implementation is influenced by contextual factors such as process complexity, digitalization, data quality, ERP integration, and managerial support. These findings support a contingency perspective of TDABC implementation and highlight its role as a strategic management tool that contributes to organizational performance and sustainability.
Co-Authors Achmad Fadjar Barus, Irene Sukma Lestari Dhimas Haricahyo Diana Sari Emelia Apriliani Herry Achmad Buchory Ikram, Syafrizal Indra Firmansyah Bagjana Irene Sukma Lestari Barus Lelly Amalia Mirna Dianita Mirna Dianita Mirna Triana R. Wedi Rusmawan Kusumah Rachmat Hidayat Rima Rachmawati Rudy Lizwaril Silvi Yanti Yanti Yuniarti, Rita