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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business NISBAH: JURNAL PERBANKAN SYARIAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hadi Pramono
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kabupaten Banyumas Anggi Puspitasari, Marcela; Winarni, Dwi; Cinintya Pratama, Bima; Pramono, Hadi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2942

Abstract

Rendahnya akuntabilitas keuangan pada UMKM di Kabupaten Banyumas menjadi tantangan utama, di mana pertumbuhan jumlah usaha tidak dibarengi dengan kepatuhan penyusunan laporan keuangan sesuai standar. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM anggota Aspikmas. Menggunakan pendekatan kuantitatif, data primer dikumpulkan dari 71 sampel pemilik UMKM melalui kuesioner dan dianalisis menggunakan SmartPls. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan sosialisasi SAK EMKM berpengaruh positif terhadap penyusunsn laporan keuangan sesuai standar. Sebaliknya, ukuran usaha tidak memiliki pengaruh terhadap penyusunan laporan keuangan tersebut. Kontribusi penelitian ini menegaskan bahwa upaya peningkatan kepatuhan penyusunan laporan keuagan UMKM lebih efektif dicapai melalui penguatan kompetensi internal dan intervensi eksternal yang strategis daripada sekedar mempertimbangkan skala operasional usaha. Implikasi kebijakan menyarankan transformasi dari sekedar sosialisasi menjadi asistensi teknis berkelanjutan oleh pemerintah daerah.
Determinasi Ukuran Perusahaan,Kepemilikan Institusional,Intensitas Modal, dan Leverage Terhadap Agresivitas Pajak Wulandari, Dian; Pramono, Hadi; Kusbandiyah, Ani; Pandansari, Tiara
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27846

Abstract

Tujuan Penelitian: Studi ini diarahkan untuk menyajikan temuan faktual terkait dampak besaran perusahaan dan kepemilikan institusional, intensitas modal serta leverage pada agresivitas pajak, yang diukur menggunakan Effective Tax Rate (ETR).Metode Penelitian: Studi ini menitikberatkan pada sektor manufaktur yang tercatat dalam IDX tahun 2020-2022. Sampel ditentukan memakai metode purposive sampling yang memperoleh 197 data observasi dan memakai analisis regresi menggunakan software SPSS 27.Originalitas/Novelty: Perbedaan penelitian ini dengan studi sebelumnya tidak hanya terletak pada penambahan variabel leverage sebagai faktor yang dinilai dapat memberikan kontribusi tambahan terhadap agresivitas pajak, tetapi juga subjek penelitian yang berbeda yaitu sektor manufaktur.Hasil Penelitian: Penelitian ini memaparkan bahwasanya besaran perusahaan serta kepemilikan institusional tidak mempengaruhi agresivitas pajak. Namun, Intensitas Modal dan Leverage memiliki pengaruh positif terhadap agresivitas pajak.Implikasi: Implikasi penelitian ini bisa menjadi bahan pertimbangan untuk pembuat kebijakan dan pihak berkepentingan saat merumuskan regulasi perpajakan yang lebih efektif.  Research Objective: This study aims to present factual findings related to the impact of company size and institutional ownership, capital intensity, and leverage on tax aggressiveness, as measured by the Effective Tax Rate (ETR).Research Method: This study focuses on the manufacturing sector listed on the IDX from 2020 to 2022. The sample was selected using purposive sampling, which yielded 197 observations, and regression analysis was performed using SPSS 27 software.Originality/Novelty: This study differs from previous studies not only in the addition of leverage as a variable that is considered to contribute to tax aggressiveness, but also in its different research subject, namely the manufacturing sector.Research Results: This study shows that company size and institutional ownership do not affect tax aggressiveness. However, capital intensity and leverage have a positive effect on tax aggressiveness.Implications: These results can be taken into consideration by policymakers and stakeholders in formulating more effective tax regulations.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.870

Abstract

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Andriano, Ikbar; Pratama, Bima Cinintya; Pramono, Hadi; Mudjiyanti, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
FAKTOR PENERIMAAN E-WALLET PADA GENERASI Z: EXTENDED TECHNOLOGY ACCEPTANCE MODEL Agustina, Nanda; Fitriati, Azmi; Pramono, Hadi; Hapsari, Ira
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2758

Abstract

A B S T R A KPesatnya pertumbuhan penggunaan E-Wallet di kalangan Generasi Z belum sepenuhnya diikuti oleh konsistensi penggunaan dalam jangka panjang, karena penggunaan masih cenderung dipengaruhi oleh promo dan insentif sesaat. Kondisi ini menunjukkan adanya kesenjangan antara adopsi awal dan niat berkelanjutan penggunaan, sehingga penting untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan penggunaan E-Wallet. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi niat berkelanjutan penggunaan E-Wallet serta menguji peran kegunaan yang dirasakan sebagai variabel mediasi pada Generasi Z. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 200 responden mahasiswa pengguna E-Wallet yang dipilih menggunakan teknik convenience sampling. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan metode Structural Equation Modeling (SEM) dengan perangkat lunak SmartPLS 3. Hasil penelitian menunjukkan bahwa kemudahan penggunaan, kegunaan yang dirasakan, dan reward berpengaruh positif terhadap niat berkelanjutan penggunaan E-Wallet. Kemudahan penggunaan dan kenikmatan yang dirasakan berpengaruh tidak langsung melalui kegunaan yang dirasakan, sedangkan reward berpengaruh langsung tanpa dimediasi. Temuan ini menunjukkan bahwa niat berkelanjutan penggunaan E-Wallet pada Generasi Z lebih dipengaruhi oleh kemudahan, manfaat praktis, dan insentif instan. A B S T R A C TThe rapid growth in the use of E-Wallets among Generation Z has not been fully accompanied by consistent long-term use, as usage still tends to be influenced by temporary promotions and incentives. This condition indicates a gap between initial adoption and the intention to continue using E-Wallets, making it important to examine the factors that influence the sustainability of E-Wallet usage. This study aims to analyze the factors that influence the intention to continue using E-Wallets and to examine the role of perceived usefulness as a mediating variable among Generation Z. This study uses a quantitative approach with a sample of 200 student respondents who are E-Wallet users, selected using convenience sampling. Data collection was conducted through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 3 software. The results showed that ease of use, perceived usefulness, and rewards had a positive effect on the intention to continue using E-Wallets. Ease of use and perceived enjoyment have an indirect effect through perceived usefulness, while rewards have a direct effect without mediation. These findings indicate that the intention to continue using E-Wallet among Generation Z is more influenced by ease of use, practical benefits, and instant incentives.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Profitabilitas dalam Hubungan Ukuran Perusahaan dan Leverage terhadap Nilai Perusahaan pada Sub Sektor Food & Beverage Chotimah, Iis Ismatul; Hapsari, Ira; Pramono, Hadi; Wibowo, Hardiyanto
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28083

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada subsektor food beverage di Indonesia periode 2021–2024.Metode Penelitian: Penelitian menggunakan panel data 326 observasi perusahaan yang dianalisis dengan Fixed Effect Model (FEM) dan robust standard error untuk mengatasi heteroskedastisitas dan autokorelasi.Originalitas/Novelty: Temuan ini menegaskan bahwa dalam subsektor food beverage pascapandemi, nilai perusahaan lebih dipengaruhi oleh efektivitas pengelolaan utang yang didukung profitabilitas dibandingkan oleh skala aset. Kontribusi penelitian ini terletak pada penyediaan bukti empiris yang menjelaskan ketidakkonsistenan hasil penelitian sebelumnya terkait peran ukuran perusahaan, serta menegaskan profitabilitas sebagai faktor kunci yang menentukan apakah leverage dipersepsikan sebagai sinyal positif atau risiko oleh pasar.Hasil Penelitian: Menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan (β = −0,060; p = 0,720), sedangkan leverage berpengaruh positif dan signifikan (β = 0,468; p = 0,001). Analisis moderasi mengungkapkan bahwa profitabilitas tidak memoderasi hubungan ukuran perusahaan dan nilai perusahaan (β = −0,017; p = 0,101), namun secara signifikan memperkuat pengaruh leverage terhadap nilai perusahaan (β = 0,029; p = 0,006).Implikasi: Manajemen perusahaan subsektor food beverage perlu berhati-hati dalam mengandalkan skala aset, karena ukuran besar tidak otomatis meningkatkan nilai pasar. Leverage dapat menjadi pendorong nilai perusahaan apabila disertai profitabilitas tinggi. Bagi investor, kombinasi antara tingkat utang dan profitabilitas menjadi sinyal penting dalam menilai prospek perusahaan. Research Objectives: This study aims to analyze the effect of firm size and leverage on firm value with profitability as a moderation variable in the food beverage subsector in Indonesia for the 2021-2024 period.Research Method: The study used a data panel of 326 company observations analyzed with Fixed Effect Model (FEM) and robust standard error to overcome heteroscedasticity and autocorrelation.Originality/Novelty: These findings confirm that in the post-pandemic food beverage subsector, the value of companies is more influenced by the effectiveness of profitability-supported debt management than by the scale of assets. The contribution of this research lies in the provision of empirical evidence explaining the inconsistencies of previous research results regarding the role of firm size, as well as affirming profitability as a key factor in determining whether leverage is perceived as a positive signal or risk by the market.Research Results: It shows that the size of the company has no significant effect on the company's value (β = −0.060; p = 0.720), while leverage has a positive and significant effect (β = 0.468; p = 0.001). The moderation analysis revealed that profitability did not moderate the relationship between firm size and firm value (β = −0.017; p = 0.101), but significantly strengthened the influence of leverage on firm value (β = 0.029; p = 0.006).Implications: The management of companies in the food beverage subsector needs to be careful in relying on the scale of assets, because large size does not automatically increase market value. Leverage can be a driver of firm value if it is accompanied by high profitability. For investors, the combination of debt levels and profitability is an important signal in assessing a firm's prospects. 
Determinan Pengungkapan Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderasi Nur'aini, Annisa Egi; Pramono, Hadi; Santoso, Suryo Budi; Hapsari, Ira
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28187

Abstract

Tujuan Penelitian: Penelitian ini menganalisis determinan pengungkapan sustainability report dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan consumer non-cyclicals subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024.Metode Penelitian: Penelitian ini bersifat kuantitatif dengan metode pemilihan sampel menggunakan teknik purposive sampling yang menghasilkan 65 perusahaan sebagai sampel penelitian. Data diolah menggunakan aplikasi STATA versi 17 dengan regresi panel Random Effect Model (REM).Novelty: Penelitian ini menghadirkan keterbaruan dari sisi pengujian simultan determinan pengungkapan sustainability report yang direpresentasikan oleh financial distress dan leverage dengan menambahkan ukuran perusahaan sebagai variabel moderasi.Hasil Penelitian: Financial distress dan leverage berpengaruh negatif terhadap pengungkapan sustainability report. Selain itu, ukuran perusahaan juga memperkuat pengaruh financial distress dan leverage terhadap pengungkapan sustainability report.Implikasi: Kondisi financial distress dan leverage tidak hanya berdampak pada stabilitas keuangan, tetapi juga menurunkan kualitas dan luasnya pengungkapan sustainability report. Dampak penurunan tersebut dapat berkurang, terutama pada perusahaan yang berukuran besar. Research Objectives: This study analyzes the determinants of sustainability report disclosure with company size as a moderating variable in non-cyclical consumer companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2022–2024.Research Method: This study is quantitative in nature, with a sample selection method using purposive sampling techniques that produced 65 companies as research samples. The data was processed using STATA version 17 with Random Effect Model (REM) panel regression.Novelty: This study presents a novelty in terms of simultaneously testing the determinants of sustainability report disclosure represented by financial distress and leverage by adding company size as a moderating variable.Research Results: Financial distress and leverage have a negative effect on sustainability report disclosure. In addition, company size also reinforces the effect of financial distress and leverage on sustainability report disclosure.Implications: Financial distress and leverage not only affect financial stability, but also reduce the quality and scope of sustainability report disclosures. The impact of this decline can be mitigated, especially in large companies.
Pengaruh Determinan Penghindaran Pajak Perusahaan Sektor Energi: Analisis Transfer Pricing, Thin Capitalization, dan Capital Intensity dengan Moderasi Ukuran Perusahaan Nurchayati, Sri; Kusbandiyah, Ani; Pramono, Hadi; Inayati, Nur Isna
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28204

Abstract

Tujuan Penelitian: Penelitian ini dilakukan untuk menganalisa pengaruh Transfer Pricing, Thin Capitalization dan Capital Intensity terhadap Penghindaran pajak dengan Ukuran Perusahaan sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI tahun 2021-2024Metode Penelitian: Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel, yang menghasilkan 115 pengamatan selama periode 4 tahun.Originalitas/Novelty: Penelitian ini mengembangkan penghindaran pajak bukan hanya dipengaruhi oleh teknik perencanaan pajak tetapi juga oleh kapasitas organisasi dan kekuatan ekonomi perusahaan yang tercermin dari ukuran perusahaan.Hasil Penelitian: Dari penelitian ini, terlihat bahwa thin capitalization berpengaruh negatif terhadap penghindaran pajak, transfer pricing, capital intensity dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Ukuran perusahaan hanya mampu memoderasi dalam hubungan thin capitalization terhadap penghindaran pajak, dan tidak dapat memoderasi hubungan transfer pricing dan capital intensity terhadap penghindaran pajak.Implikasi: Penelitian ini memperkuat penggunaan coretax sistem sebagai instrumen pengawasan pajak disektor energi, dengan mengidentifikasi thin capitalization dan capital intensity sebagai variabel yang mempengaruhi penghindaran pajak, yang diperkuat oleh ukuran perusahaan. Sehingga coretax dapat diarahkan untuk membangun sistem deteksi dini dan pengawasan terpadu terhadap perusahaan energi. Pemerintah melalui otoritas perpajakan disarankan untuk terus memperkuat dan memperketat pengawasan kebijakan pembatasan rasio utang terhadap modal sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 169/PMK.010/2015. Research Objectives: this research is conducted to analyze the influence of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Avoidance with Company Size as a moderating variable of energy companies listed on BEI from 2022 to 2024.Research Method: This research uses purposive sampling method in sample selection, resulting in 115 observations over a 4-year period.Originality/Novelty: The research develops tax avoidance as being influenced not only by tax planning techniques but also by organizational capacity and the economic strength of the company as reflected in company size.Research Results: From this research, it is evident that thin capitalization has a negative effect on tax avoidance, while transfer pricing, capital intensity, and company size do not affect tax avoidance. Company size can only moderate the relationship between thin capitalization and tax avoidance, and cannot moderate the relationship between transfer pricing and capital intensity on tax avoidance.Implications: This research strengthens the use of the coretax system as a tax supervision instrument in the energy sector, by identifying thin capitalization and capital intensity as variables influencing tax avoidance, which is reinforced by the size of the company. Thus, coretax can be directed to build an early detection system and integrated supervision of energy companies. The government, through the tax authorities, is advised to continue strengthening its supervision and tightening of the debt-to-equity ratio restriction policy as stipulated in Minister of Finance Regulation No. 169/PMK.010/2015.
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Agus Mulyadi Purnawanto Agustina, Nanda Ainul Faizah Zahroh Akhmad Fauzan Amir Amir Amir Amir Andra Tiara Syafira Andriano, Ikbar Anggi Puspitasari, Marcela Ani Kusbandiyah Anis Shofiyani Annisa Ilma Hartikasari Arafah, Monalisa Dinda Astian Yosi Meilani Astri Hardirmaningrum Athila Namira Awandini Aziz, Muhammad Minanul Azmi Firtiati Bima Cinintya Pratama Budi Santoso, Suryo Chotimah, Iis Ismatul Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Dian Wulandari Dirgantari, Novi Dwi Winarni Dwi Winarni Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eka Destiani, Eka Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Enjang Meylani Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Fadhilah, Alya Nur Feri Wibowo Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Haryanto, Totok Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Hijrianti, Zora Lutvya Sabrina Ikbar Andriano Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Khaerunnisa Dwiyanti Kikih Sugiarti Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mulyadi P, Agus Neva Widya Romadhan Novi Dirgantari Nur Isna Inayati Nur'aini, Annisa Egi Nurchayati, Sri Pandansari, Tiara Pramurindra, Rezky Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Rakhmawati, Fitri Reghita Nabilla Shafira Rido, Alvito Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Suryo Budi Santoso SURYO Budi Santoso Suyoto Suyoto Tiara Pandansari Tri Yulianto Ugung Dwi Ario Ugung Dwi Aryo Wibowo, Ugung Dwi Aryo Utari Setia Pratiwi Vara, Laetia Devara Chairunisa Vienka Ferenzha Salsabilla Wa Mareza Dwi Nugraheni Widayanti, Leni Widia Astuti Yulianti Nur Fauziah