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All Journal International Journal of Social Science and Business International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi dan Teknologi Informasi Jurnal Ekonomi JRABA Jurnal Ekonomi Trisakti Economic Reviews Journal Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Journal of Creative Student Research Ekonomi Digital Dirkantara Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Sekar Mayangsari
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation

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PENGARUH RELATED PARTY TRANSACTION, THIN CAPITALIZATION, INTANGIBLE ASSETS, DAN KOMPENSASI KERUGIAN FISKAL TERHADAP PENGHINDARAN PAJAK Putri, Nadela; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17938

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh related party transaction, thin capitalization, intangible assets dan kompensasi kerugian fiskal terhadap penghindaran pajak. Penelitian ini menggunakan laporan keuangan perusahaan penanaman modal asing (PMA) yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2021 sebagai data sekunder. Purposive sampling digunakan dalam pengambilan data sampel dan terpilih 125 data sampel. Data sampel dalam penelitian ini diolah dengan menggunakan aplikasi SPSS 25.0 dengan penggunaan model analisis regresi linear berganda. Kesimpulan penelitian ini adalah terdapat pengaruh negatif untuk variabel related party transactions dan thin capitalization terhadap penghindaran pajak. Disamping itu, terdapat pengaruh positif untuk variabel intangible assets dan kompensasi kerugian fiskal terhadap penghindaran pajak.
PENGARUH KEPEMILIKAN SAHAM MAYORITAS, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, ENVIRONMENTAL PERFORMANCES, DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN Elshadeiana; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18240

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Saham Mayoritas, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Environmental Performances, dan Modal Intelektual terhadap Kinerja Keuangan pada perusahaan sektor consumer non cyclicals, consumer cyclicals, dan basic materials yang terdaftarkan di Bursa Efek Indonesia tahun 2017-2021. Metode untuk penghimpunan data pada studi ini yaitu mempergunakan data sekunder yang berasal dari laporan tahunan dan laporan keuangan sektor consumer non cyclicals, consumer cyclicals, dan basic materials yang tercantum pada Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel dalam studi ini adalah teknik purposive sampling dengan total sampel 79 perusahaan. Penelitian ini mempergunakan metode analisis regresi data panel mempergunakan aplikasi Eviews 9. Sebagaimana hasil pengujian, variabel kepemilikan saham mayoritas, kepemilikan manajerial, komite audit, komisaris independen, dan modal intelektual berpengaruh positif kepada kinerja keuangan. Sementara, variabel environmental performances tidak berpengaruh kepada kinerja keuangan.
PENGARUH ARUS KAS BEBAS, STRATEGI BISNIS, TATA KELOLA PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA Amrullah, Iqbal; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.18964

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi perataan laba dan bagaimana hubungannya dengan ukuran perusahaan, tata kelola perusahaan, strategi bisnis, dan arus kas bebas. Topik ini dipilih karena terdapat fenomena disfunctional behavior terkait perataan laba pada masa pandemi covid-19 sehingga urgensi penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi motivasi manajer untuk melakukan perataan laba. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang ikut serta dalam evaluasi Corporate governance Perception Index (CGPI) antara tahun 2019 dan 2022. Data primer dari Laporan Riset dan Pemeringkatan CGPI dari The Indonesian Institute for Corporate governance (IICG) dan data sekunder dari laporan tahunan masing-masing perusahaan dari tahun 2019 hingga 2021 merupakan data yang diambil dari sampel. Dengan menggunakan strategi purposive sampling, total 45 sampel data diperoleh dari 15 organisasi yang berbeda. Perangkat lunak Eviews 13 digunakan untuk memproses data melalui analisis regresi logistik. Meskipun ukuran bisnis, strategi perusahaan, dan arus kas bebas tidak secara signifikan mempengaruhi manajemen laba, hasil analisis menunjukkan bahwa tata kelola perusahaan berpengaruh.
DETERMINASI KESULITAN KEUANGAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA: BUKTI DARI PERUSAHAAN INFRASTRUKTUR DAN TRANSPORTASI INDONESIA Robben Alessandro Marpaung; Sekar Mayangsari
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 1 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Januari 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i1.276

Abstract

The pecuniary perturbations experienced by corporations harbor the potential to unsettle operational equanimity and imperil commercial perpetuity, particularly within capital-intensive dominions such as infrastructure and transportation. On this rationale, the present inquiry is orchestrated to dissect the contribution of endogenous determinants specifically profitability, leverage, and liquidity in sculpting corporate financial distress susceptibility. The research corpus comprises entities in the infrastructure and transportation sectors enlisted on the Indonesia Stock Exchange over the 2022–2024 span. A quantitative paradigm is deployed herein, employing panel data regression techniques to elucidate the interplay among the probed variables. Empirical exegesis reveals that profitability and liquidity correlate with abatement of financial distress, intimating that a firm’s adeptness in generating earnings while concurrently safeguarding sufficiency of current assets functions as a pivotal mechanism in mitigating fiscal strain. Contrariwise, leverage exhibits no discernible influence on financial distress, suggesting that debt-based capital composition does not per se prescribe the magnitude of corporate financial tribulation absent prudent stewardship of obligations and cash flows. Collectively, these findings underscore that fortification of internal fiscal performance constitutes a sine qua non for preserving corporate stability and perpetuity.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance: The Moderating Role of Gender Diversity in Indonesian Mining Companies Emelda Anggraini; Sekar Mayangsari; Nurhastuty Kesumo Wardhani
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.199

Abstract

Purpose ― This study aims to examine the effect of financial distress and transfer pricing on tax avoidance, as well as the moderating role of female directors, using panel data from mining companies listed on the Indonesia Stock Exchange  Methods ― This study analyzes panel data of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 with 22 companies and 110 data observations. Purposive sampling and panel data regression using EViews are applied to test the research hypotheses  Findings ― The results show that financial distress positively and significantly affects tax avoidance in mining companies, while transfer pricing has no significant effect. Female directors are found to weaken the impact of financial distress on tax avoidance, but they do not moderate the relationship between transfer pricing and tax avoidance.  Implication ― The findings indicate that financial distress is a key driver of tax avoidance, underscoring the importance of financial risk management in constraining aggressive tax behavior. From a theoretical perspective, these results support Agency Theory, suggesting that financial pressure intensifies conflicts of interest between managers and shareholders, leading managers to engage in tax avoidance to preserve firm resources. The insignificant role of transfer pricing implies that related-party transactions are not the primary tax avoidance mechanism in the Indonesian mining sector, reflecting the effectiveness of regulatory oversight. Furthermore, the moderating role of female directors reinforces corporate governance theory and gender diversity literature, indicating that female board representation enhances monitoring quality and ethical decision-making, thereby weakening the tendency toward opportunistic tax behavior under financial distress Originality ― The originality of this study lies in analyzing the moderating role of female directors in the relationship between financial distress, transfer pricing, and tax avoidance in the mining sector, providing new evidence on the influence of board gender diversity on tax avoidance under financial pressure
Co-Authors Amrullah, Iqbal Berliana, Hana Dini Hariyanti Dyah Purwanti Elshadeiana Emelda Anggraini Erina Normasari Estiani, Oktaviasari Wanitaningrum Estike Cholis Syah Etty Murwaningsari Etty Murwaningsarih Hexana Sri Lastanti Hidayanti, Winda Irwan Irwan Ivana Pudiwan Leonardo Leonardo M. Yogi Riyantama Isjoni Misnoni Murtanto Murtanto Nurhastuty Kesumo Wardhani Prisila Damayanty Putri Adelisa Putri, Nadela Rani Melvina Pebriyani Rismayanti Robben Alessandro Marpaung Suryati, Adelina syalsabila Haya Thesa Mulya Putri Upita Sari Vinola Herawaty Yeremia Valentino