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All Journal Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Valid Jurnal Ilmiah Ilomata International Journal of Tax and Accounting JAKED Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal Journal of International Conference Proceedings
Yohanes Cores Seralurin
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Determinants of Tax Agressiveness in Mining Companies Listed on the IDX Abimanyu, Anggito; Pangayow, Bill; Seralurin, Yohanes; Bleskadit, Novalia; Salle, Hesty T.; Wonar, Klara
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2650

Abstract

The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.
The Effect of Thin Capitalization Capital Intensity and Multinationality on Tax Avoidance with the Utilization of Tax Havens Countries as a Moderating Variable Fitria, Zuhro Yatul; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.462

Abstract

This research aims to examine the influence of thin capitalization, capital intensity, and multinationality on tax avoidance by using tax havens countries as a moderating variable. This research uses a sample of multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange during the 2019-2022 period. The number of companies in the research sample was 32 companies over four years. The total research sample was 128 financial reports and annual reports. Data were analyzed using the Moderate Regression Analysis (MRA) method with the help of SPSS 26 software. The results of this research show that thin capitalization and multinationality have no effect on tax avoidance, while capital intensity has a significant negative effect on tax avoidance. The use of country tax havens strengthens the influence of thin capitalization and multinationality on tax avoidance. The use of country tax havens weakens the influence of thin capitalization and multinationality on tax avoidance.
LIKE & EDIT PAPUA: Literasi Keuangan & Edukasi Digital Terintegrasi Untuk Pelaku Usaha Mikro "Mama-Mama" Asli Papua Patma, Kurniawan; Falah, Syaikhul; Seralurin, Yohanes Cores; Matani, Cornelia Desiana; Sesa, Pascalina V.S.
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4846

Abstract

This community service project, titled LIKE & EDIT PAPUA, was implemented with the aim of enhancing financial and digital literacy among indigenous Papuan women micro entrepreneurs, commonly known as “Mama-Mama Papua.” The program was initiated based on field findings that highlighted a lack of financial bookkeeping practices, inadequate separation of business and household finances, and very low digital literacy levels among local micro-entrepreneurs. To address these issues, the program consisted of participatory training and mentoring activities across three target villages: Abar, Skow Yambe, and Waibron. The financial literacy component (LIKE PAPUA) focused on equipping participants with skills in basic bookkeeping, such as maintaining cash books, preparing income statements, and understanding production costs. Meanwhile, the digital education component (EDIT PAPUA) trained participants to use mobile applications and online platforms to digitally market their products through social media and marketplaces like Shopee and GoFood. The project successfully empowered 62 beneficiaries by providing them with the tools to manage their business finances independently and market their products online. The measurable impact included an increase in business income, improved access to formal financial services, and higher confidence among the women in managing their enterprises. The use of culturally contextualized, participatory methods proved effective in facilitating sustainable behavioral change. This initiative demonstrates that integrating financial literacy, digital skills, and local wisdom can foster inclusive economic empowerment and has strong potential for replication in other indigenous communities in Papua and beyond. Keywords: financial literacy, digital marketing, women empowerment, indigenous entrepreneurship, Papua
The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange) Ramadanti; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1282

Abstract

This study aims to examine and provide empirical evidence on the influence of liquidity, leverage, and firm size on tax aggressiveness. The population in this study consists of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method used in this study is purposive sampling. Data collection methods include literature review and documentation. Descriptive statistical analysis and Structural Equation Modeling (SEM) based on components or variances, known as Partial Least Square (PLS), are used as methods to analyze the data. The software used in this study is SmartPLS. The results of this study indicate that liquidity does not affect tax aggressiveness, leverage does not affect tax aggressiveness, and firm size has a negative and significant effect on tax aggressiveness.
Co-Authors Aaron M. A. Simanjuntak Abimanyu, Anggito Alfredo Johan Qui Bleskadit, Novalia Febigrace Rangan Fitria, Zuhro Yatul Hesty Theresia Salle Julian Toyang Kbarek Kurniawan Patma Linda Yuliani Hutadjulu Muhamad Yamin Noch Orlando Marani Pangayow, Bill J.C Paulus K. Allo Layuk Ramadanti Sesa, Pascalina V.S. Syaikhul Falah Ulfah Rizky Muslimin Victor Pattiasina Wijaya, Anthonius Ho Citra Wonar, Klara Yendra Yendra, -