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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Economic Reviews Journal Jurnal Akuntansi
Linda Santioso
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Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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FAKTOR YANG MEMENGARUHI TAX AVOIDANCE DENGAN MENGGUNAKAN LEVERAGE SEBAGAI MODERASI Audrey Da Rosa; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36115

Abstract

This research focuses at how the role of thin capitalization, profitability, and transfer pricing aggressiveness on tax avoidance, and the effect of leverage as a moderating variable on food and beverages sub-sector listed on the Indonesia Stock Exchange (BEI) during 2019-2021. The sample was selected using purposive sampling method with the valid data was 51 samples. Data processing techniques using multiple regression analysis was helped by SPSS program version 29 for windows. The results of this study indicate that the aggressiveness of transfer pricing has a significant negative effect on tax avoidance, while thin capitalization and profitability do not have a significant effect on tax avoidance. Leverage can moderate the relationship between profitability and tax avoidance, but cannot moderate the relationship between thin capitalization and transfer pricing aggressiveness towards tax avoidance. The implication of this research is that the aggressiveness of transfer pricing, increasing profitability ratios, and the high practice of thin capitalization need not worry investors, because these actions do not necessarily indicate tax avoidance by companies.
PENGARUH LEVERAGE, RETURN ON ASSET, DAN SIZE TERHADAP TAX AVOIDANCE Rika Valentia; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The purpose of this study is to know if there is an effect of leverage, institutional ownership, and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. This study uses 38 samples of industrial sector companies selected using a purposive sampling method. The data used was secondary data in the form of financial statements obtained from the IDX official website. The data is processed using multiple regression analysis with SPSS 25. The results of the study show that return on assets has a significant positive influence on tax avoidance, while leverage and size have no influence on tax avoidance. The implications of this study is to indicate that return on assets can affect companies in doing tax avoidance. Having a high profit will cause the company to do tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN Desy Millenia; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/kyzzpw45

Abstract

The objective of this study is to look into the effects of profitability, firm size, leverage, growth prospects, and liquidity on dividend policy in consumer non-cyclicals firms listed on the Indonesia Stock Exchange between 2019-2021. Purposive sampling was used to pick the sample, which yielded 29 firms that satisfied the criteria. SPSS (Statistical Product and Service Solution) version 25 is used in this study to do multiple regression analysis and data processing. Profitability has a negative and insignificant effect on dividend policy, firm size has a positive and insignificant effect on dividend policy, leverage has a negative and insignificant effect on dividend policy, growth prospects have a positive and insignificant effect on dividend policy, and liquidity has a positive and significant effect on dividend policy, according to the findings of this study. This research has the potential to be useful to investors and businesses in making decisions.
PENGARUH PROFITABILITAS, LEVERAGE, KESEMPATAN INVESTASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Winnie Taurisia Pranata; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/sb7rx255

Abstract

This research intends to determine the influence of profitability, leverage, company size, and investment opportunities on dividend policy in banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study used a sample of 31 data with a purposive sampling method. This study uses data processing techniques multiple regression analysis with the SPSS ver 26 application and Google Sheets in processing the data. The results show that leverage has a positive and significant effect on dividend policy. While profitability and investment opportunities do not have a positive effect on dividend policy. Firm size has no negative effect on dividend policy. The implication of this research is the need to increase the influence of profitability, leverage, investment opportunities, and company size on dividend policy so as to provide a good signal to investors.
ANALISA PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE Angel; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39058

Abstract

This study was designed to examine and analyze the influence of Environmental, Social, and Governance (ESG), capital intensity, and leverage on tax avoidance. The focus of the observation was applied to non-cyclical consumer sector issuers listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Through the application of a purposive sampling technique from a total population of 129 issuers and subsequent elimination of 30 data points, a final sample of 67 companies was obtained, with an accumulation of 183 secondary observational data in the form of annual reports and termination reports ready for analysis. The data processing was operationalized using SPSS version 30 software through multiple linear regression analysis after meeting the requirements of the classical assumption test. Empirical findings concluded that, partially, tax avoidance practices were not significantly positively influenced by Environmental, Social, and Governance (ESG). Meanwhile, tax avoidance practices were shown to be significantly positively influenced by capital intensity. On the other hand, tax avoidance practices were found to have no significant positive effect on the level of corporate leverage. Overall, this study concludes that tax burden reduction activities in the primary consumer sector are highly dependent on fixed asset management strategies to maximize fiscal protection (tax shield) through depreciation costs, while non-financial sustainability commitments and debt structures have proven incapable of being decisive instruments in influencing management tax decisions in this sector.
Co-Authors Aditiya Christianto Gunawan Aditiya Christianto Gunawan Albertus Martin Alverina Daria Arlis Andreas Bambang Daryatno Angel Audrey Da Rosa Desy Millenia Deyana Maharani Riantho Erika Agnes Fabian Aprilio Gabby Imelda Jerry Budiman Levina Febrianty Lucky Suvia Natasha Caesar Devona Natasha Laviola Rika Valentia Roderick Delano Chandra Shannon Hidajat Thea Juliane Kristy Winnie Taurisia Pranata