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Sri Purwaningsih
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Pengaruh Profitabilitas, Tax Incentive Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024) Rengganis, Inggi; Purwaningsih, Sri
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/rchg6n41

Abstract

Tax avoidance is a tax avoidance effort that is carried out legally for individual and corporate taxpayers without conflicting with existing tax regulations by exploiting the weaknesses (grey area) contained in the Law and Taxation Regulations in order to produce a lower tax amount. This study aims to examine the effect of profitability, tax incentives, and corporate social responsibility on tax avoidance. Profitability is a ratio that indicates a company’s ability to generate profits. Tax incentives are facilities in the form of reduced tax rates provided by the government. Corporate Social Responsibility (CSR) is a company’s commitment to participating in sustainable economic development to improve the quality of life and the environment in a beneficial way. The population in this study consists of companies in the basic materials sub sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis method uses Structural Equation Modeling (SEM) with Smart PLS Version 4.0.
Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Asuransi yang Terdaftar di BEI Afifah, Shafa Sabitananda; Purwaningsih, Sri
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 6 (2026): February 2026 : Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/j8mx6233

Abstract

This study aims to analyze institutional ownership, profitability, liquidity, and solvency on company value in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2024. The research method uses a quantitative approach with a causal design and uses secondary data from financial reports officially published by the IDX (www.idx.co.id) with data processing assisted by SPSS version 25. Company value is measured using price book value (PBV), institutional ownership is described by the percentage of institutional share ownership, profitability is measured by return on assets (ROA), liquidity by the current ratio (CR), and solvency by the debt to equity ratio (DER). The results of the study indicate that institutional ownership and profitability do not have a significant effect on company value. However, liquidity and solvency have a significant effect on company value. In conclusion ,indicates that investors in the insurance sector consider the company's ability to maintain financial stability and capital structure more than ownership structure and profits in determining company value
Co-Authors -, Maison AA Sudharmawan, AA Achirul Nditasari aditya yudha prawira soekarno Afifah, Shafa Sabitananda Agoes M Jacoeb Agoes Mardiono Jacoeb Agung Adi Nugroho, Agung Adi Ahmad Fauzan Lubis Alam, M. Sastra anak agung putu ayu puspita negara Anggri Alfira Yunita Assa Anggyani, Tasya Anna Carolina Erungan Annisa Rahma Fatmala Apit Setiani April Yanti, Fitri Arma Yenni, Yuli Asih Rahayu Ajeng Agesti Aswan, Dara Mutiara Aziza Putri Ningsi Azrifitria, Azrifitria Badeni Badeni, Badeni Bagus Sediadi Bandol Utomo Bambang Hariyadi Bambang Hariyadi Bambang P. Priosoeryanto Benny Manulang Bodová, Klára Darmaji Darmaji Darmaji, Darmaji Denny Susanto Dewa, Wisnu Jaka Dewi Ulfa Trisdiani Dewi, Tirta Kumala Dwi Agustiyani Effionora Anwar eka - deskawati Eka Ayuningrat Eka Deskawati Ekowati Handharyan Ekowati Handharyani ella - salamah ella - salamah Ella Salamah Ella Salamah Ella Salamah Ella Salamah Ella Salamah Ella Salamah Ellis Permatasari Ema Hastarini Entis Sutisna Erna Kristin Estelle Lilian Mua Evita Anggereini Evy Damayanthi Fahriza Sri Afni Febri Berthalita Pujaningsih Fitriany Podunge Gian P Apriyana Haerul Pathoni, Haerul Hebat Shidow Falah Heldalia Heldalia Hendri, Menza Hermawan Susanto Hidayati Hidayati I Gede Restawan I'tishom, Reny Indah Ria Lestari Janice Sepang Joko Santoso Jules Nurhatmi Juliana Neng Ribka Jumain Kustiariyah Tarman Lestari, Neneng Loviya, Mesi M. Nur Adnin Mala Nurilmala Maretty Twentyna Dolorosa Marna, Sri Mar’atun Rohmah Susanti Masikah Maylan Dewi Meilin Anggreyni MERLINDA KEMALA DEWI Mesi Loviya Muhammad Haris Effendi Hasibuan Mulyani, Nani Mustika, Gina Mutmainnah. HS Nehru Nikmawatisusanti Yusuf Nizel Huda Nizlel Huda Nova Natalia Beba Noveliyana, Yulista Nugroho, Cahyo Adhi Nurhikma Nurhikma Nurjanah Nurjanah Nurwulan, Afrida Olga Purnama Bakti Purwani Istiana Purwanti Ningsih Putra, Syailendra Putri Julia Mizulni Putri, Kinanti Eka Rahman, Dewi Rahmayani Rahmat Hidayat Rahmatia Garwan Rahmatia Garwan Ramacos Fardela Rayandra Asyhar Reki A. Febriani Rengganis, Inggi Reryd Arindany Wiryawan, Reryd Arindany Retno Wulan Dari Reza Dewantoro Riantoni, Cicyn Rieke Pernamasari Rika Kurnia Rimbawan , Rinto . Riska Fitriani Rita Arnila Riviani Riviani Riyan Triono Rosmawati Peranginangin Ruddy Suwandi Rustiyono, Rustioyono Sabarulin Sabarulin safrina dyah hardiningtyas Salsabila, Laili Salsabila, Putri Titania Sari, Jenni Sarjiya Antonius Sereli Pia SILMI MARIYA Sinulingga, Fahri Siti Madanijah Soesanta, Rasagama Putra Sri Retno Widyorini Sudarwan Danim Sugeng Heri Suseno Sukamto, Ika Sumiyarsi Syafrizal Ulum, Syafrizal Syeni Budi Anita TATI NURHAYATI Taufik Hidayat Tika A. Budiarti Tiza Yunisca Sari Tri Ariani Tri Ariani Upik Yelianti Wahyu Ramadhan Wini - Trilaksani Yanri Wijayanti Subronto Yennita Zulfarina, Zulfarina