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Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional Breverdy Putrananda Manihuruk; Santi Novita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1285

This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance

Tax Avoidance: The Effect of Political Connection and Institutional Ownership Breverdy Manihuruk; Santi Novita
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Fandi Achmad Hidayat; Santi Novita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1521

This study aims to obtain empirical evidence about the effect of corporate social responsibility on tax avoidance. This study uses 114 observations or unbalanced panel data of non-financial industries listed on the Indonesia Stock Exchange for the years 2015-2019. The dependent variable in this study is tax avoidance which is measured using cash effective tax rate. The independent variable in this study is a corporate social responsibility as measured by the CSR index based on the GRI standard. This study also uses control variables consisting of company size, leverage, and return on assets. In addition, the analysis enriches with a comparison of tax avoidance among industries. Using Multiple Linear Regression and software STATA 14, the study's results indicate that corporate social responsibility has a positive effect on tax avoidance. This result support risk management theory. This research provides a sign not only for the government but also for investors to pay attention to tax avoidance practices primarily for the firms with a high rate of CSR activities.

Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi: Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi Valerie Kristiono; Santi Novita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.7137

The enactment of Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan caused the 10% VAT rate to change to 11%. The increase in VAT rates is intended to restore economic conditions but at the same time exacerbate the amount of VAT that must be borne by buyers when investing in real estate. This study aims to obtain evidence about the effect of changes in VAT rates on purchase intentions of real estate consumers with lifestyle as a moderating variable. Primary data was obtained from a questionnaire with 205 respondents aged 18 years and over. The data collected will be analyzed through linear regression analysis and moderation regression analysis. The results of the study show that changes in VAT rates have a positive effect on purchase intention. VAT can indeed burden buyers because it in-creases the price that must be paid but at the same time it can also increase purchase intention if the change in VAT rates reflects a social contract between consumers and the government. In addition, lifestyle has not been proven to moderate the effect of changes in VAT rates on purchase intention, but rather has a direct effect on pur-chase intention. Based on additional analysis, it was found that life-style acts as a pseudo moderator for respondents with an accounting background but acts as a mod-erating predictor for respondents who do not have an accounting background. This proves the occurrence of mental accounting.

AUDIT COMMITTEE MODERATION IN THE NEXUS BETWEEN SUSTAINABILITY REPORTING AND TAX AVOIDANCE: EVIDENCE FROM INDONESIAN MULTINATIONAL FIRMS Ismawati, Erlina; Novita, Santi
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.703

This study investigates the moderating role of the Audit Committee in the relationship between sustainability reporting and tax avoidance among Indonesian multinational corporations listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Panel data were collected from annual reports, Osiris, and Bloomberg databases, with firm selection based on the availability and completeness of financial and ESG disclosures. The final sample comprises 66 multinational firms, yielding 277 firm-year observations, analyzed using panel regression with robust standard errors. The empirical findings reveal that higher levels of sustainability disclosure are significantly associated with greater tax avoidance, suggesting the presence of “sustainability washing,” where reporting serves symbolic rather than substantive purposes. Contrary to expectations, the Audit Committee does not significantly moderate this relationship. Only firm age exhibits a significant negative association with tax avoidance among the control variables, indicating that more mature firms prioritize long-term legitimacy over short-term tax benefits. Beyond its practical implications for regulators and policymakers, such as the Financial Services Authority (OJK) and the Directorate General of Taxes (DJP), who are urged to strengthen oversight and integrate tax accountability within ESG frameworks, this study also contributes theoretically to the ESG tax nexus literature. It extends legitimacy theory by demonstrating that sustainability disclosure, typically framed as legitimacy-enhancing, may paradoxically facilitate opportunistic strategies like tax avoidance in emerging market contexts. This duality underscores the importance of governance effectiveness in ensuring sustainability reporting translates into genuine fiscal transparency.

Development of test instruments to measure problem-solving and science literacy of grade XI students on ion equilibrium material in salt hydrolysis Novita, Santi; Susilawati, Susilawati; Rery, Radjawaly Usman
Jurnal Pendidikan Kimia Vol. 16 No. 1 (2024): April
Publisher : Pascasarjana Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkim.v16i1.55568

Low science literacy in students will have an impact on students' ability to solve problems. To improve it, it is necessary to develop an assessment instrument in the form of a science literacy instrument. This study aims to develop valid, reliable problem solving and science literacy assessment instruments for students. The material chosen is ion equilibrium in salt solution. The research was conducted in high, medium and low ability schools namely SMA Negeri 1 Pekanbaru, SMA Negeri 12 Pekanbaru and SMA Negeri 15 Pekanbaru. There are 16 questions out of 20 questions that are constructively valid with a correlation value> 0.36. The questions developed have met the reliability requirements with a Cronbach alpha coefficient value greater than 0.6, reaching a value of 0.874. The level of difficulty of questions between 0.3 -0.7 is in the good enough category and differentiating power â‰¥ 0.3. Based on two trials, namely one-on-one trials and limited trials, the same results were obtained that the assessment instruments developed for students had very good readability aspects (85%), good adequacy aspects (64%) and assessment instruments developed for teachers had very good feasibility aspects (91%). There is a significant difference in the ability of students in high schools with medium and low ability schools.

The Role of Pancasila Perspective Accounting in Overcoming The Trap of Online-Based Loans: A Phenomenological Study of Accountants Bornok Situmorang; Heru Tjaraka; Santi Novita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9681

Accountants are a group of people who have a good level of financial literacy. However, the trap of online-based loans has penetrated all levels of society, even accountants. Pancasila perspective accounting offers principles and values that can unravel financial problems such as the trap of online-based loans. Therefore, this study is essential. This study aims to explore and interpret the experience of accountants as online-based loan debtors. This study uses a phenomenological approach, with the study subjects being online loan debtors who work as accountants. The results of this study conclude that accounting based on the Pancasila perspective has motivated and guided accountants in resolving their financial problems related to online loans. This finding is relevant to the results of previous studies that show that accounting has various perspectives, one of which is based on the Pancasila perspective. This study has proven previously at the practical level. This study fills the research gap on the role of Pancasila perspective accounting by presenting the experience of accountants as online loan debtors. Practically, this study offers the role of Pancasila perspective accounting in unraveling financial problems such as online-based loan traps to various parties.

The Impact of ESG Disclosure on Firm Value in ASEAN: The Moderating Role of Audit Quality Kusno, Herlambang Ramadhan; Novita, Santi
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p03

This study aims to examine the effect of ESG on firm value and the moderating role of audit quality in the ASEAN context. Using a sample of public listed companies from 2016 to 2024, data were analyzed using panel data regression. The results indicate that ESG disclosure has a significant positive effect on firm value, suggesting that sustainability transparency serves as a credible signal to investors. Furthermore, audit quality is found to positively moderate this relationship, acting as a signal enhancer and mitigates greenwashing concerns. This research contributes to signalling theory by demonstrating how audit effort reinforces the credibility in emerging markets.

The Effect Of Warm Compresses On Reducing Back Pain Intensity In Last-Trimester Pregnant Women Susanti, Novita; Priasmoro, Dian Pitaloka
Jurnal Penelitian Keperawatan Kontemporer Vol 6 No 2 (2026): Vol. 6 No. 2 (2026): April 2026
Publisher : Program Studi S1 Ilmu Keperawatan dan Ners IKBIS Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59894/jpkk.v6i2.1223

Background: Pain is a common complaint experienced by pregnant women as a result of physiological and biomechanical changes in the body approaching childbirth. Pain that is not properly managed can affect comfort, sleep quality, and the psychological condition of pregnant women. One non-pharmacological method that is simple, safe, and effective is the application of warm compresses. This study aims to determine the effect of warm compresses on reducing pain intensity in pregnant women. Objective: This study aims to examine whether warm compresses have an effect on pain intensity in pregnant women and can be recommended as a non-pharmacological intervention. Methods: This study employed a pre-experimental design with a one-group pretest–posttest approach. The sample consisted of third-trimester pregnant women experiencing pain who met the inclusion criteria. Pain intensity was measured using the Numeric Rating Scale (NRS) before and after the application of warm compresses. Results: The results showed that most respondents experienced moderate pain before the application of warm compresses. Following the intervention, the majority of respondents reported a decrease in pain intensity, categorized as mild. Statistically, there was a significant difference between pain intensity before and after the application of warm compresses, indicating that warm compresses reduced pain intensity in pregnant women. Conclusion: Based on the study results, it can be concluded that the application of warm compresses reduces pain intensity in pregnant women. Warm compresses are an effective, safe, and easy-to-apply non-pharmacological method to improve the comfort of pregnant women.

The Effect of Capital Structure, Financial Performance, and Public Ownership on Firm Value Zatalina Warda Maulida; Santi Novita
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1161

Firm value is an important indicator for investors in assessing a company’s financial condition and future prospects. This study aims to analyze the influence of capital structure, financial performance, and public ownership on firm value in state-owned enterprises listed on the Indonesia Stock Exchange for the 2021–2023 period. Multiple linear regression analysis is used in this quantitative study. The yearly financial reports of the companies provided the secondary data that was employed. A purposive sampling strategy based on specific criteria was used to determine the study sample, yielding 51 research observations. The results show that capital structure and financial performance have a positive and significant effect on firm value, indicating that efficient debt management and higher profitability can enhance investor perceptions and increase market value. In contrast, public ownership has a negative and significant effect on firm value, suggesting that a highly dispersed ownership structure may reduce monitoring effectiveness and negatively affect market perceptions. The implications of this study emphasize the importance of optimal capital structure management, sustainable financial performance improvement, and strategic share ownership structure to maintain and enhance long-term firm value.

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