Article Per Year (5 Year)
p-Index From 2020 - 2025
6.245
P-Index
This Author published in this journals
All Journal Jurnal Pembangunan Wilayah dan Kota JURNAL HUTAN LESTARI JURNAL ILMIAH KESEHATAN KEPERAWATAN BERKALA SAINSTEK Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Jurnal Kompetensi Teknik Jurnal Teknik Sipil dan Perencanaan Media Ilmu Keolahragaan Indonesia JAM : Jurnal Aplikasi Manajemen Rekayasa Mesin Jurnal Pengembangan Kota Jurnal Tata Kota dan Daerah Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Wilayah dan Lingkungan JITEK (Jurnal Ilmiah Teknosains) IJIET (International Journal of Indonesian Education and Teaching) AKRUAL: Jurnal Akuntansi Infokes : Info Kesehatan Jurnal Sosial Ekonomi Pekerjaan Umum Jurnal Ilmiah Wahana Bhakti Praja Jurnal Aplikasi Akuntansi Gema Wiralodra Specta Journal of Technology Jurnal Hibualamo : Seri ilmu-ilmu Alam dan Kesehatan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Budimas : Jurnal Pengabdian Masyarakat Sprocket : Journal of Mechanical Engineering Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Pendidikan Matematika Unpatti Jurnal Abdimas Sangkabira Journal mechanical and manufacture technology (JMMT) Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Prosiding University Research Colloquium Borobudur Nursing Review Sewagati Jurnal Ilmiah Kesehatan INOVASI: Jurnal Politik dan Kebijakan Babali Emergency and Disaster Research IIJSE Jurnal Teknologi dan Komunikasi Pemerintahan E-Amal: Jurnal Pengabdian Kepada Masyarakat Spiritualitas Ignasian: Jurnal Kerohanian dalam Dunia Pendidikan FISCAL: Jurnal Akuntansi dan Perpajakan Jurnal Abdimas Canopy: Journal of Architecture Jurnal Akuntansi Kontemporer Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Eko Budi Santoso
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Aplikasi Akuntansi

 1 
THE EFFECT OF FINANCIAL PRESSURE ON TAX AVOIDANCE WITH MODERATION OF CSR DISCLOSURE Kusuma, Caroline Patricia; Santoso, Eko Budi
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.v10i1.642

Abstract

Taxes hold an important role as the main source of state revenue that contributes to national development. The decline in the ratio of tax revenue to Indonesia's GDP indicates the potential for tax avoidance practices. Therefore, this study is conducted to analyze the effect of financial pressure on tax avoidance, and the contribution of CSR disclosure as moderation. Financial pressure is measured through three indicators, namely financial targets, external pressures, and financial stability. The subject of study is companies in the energy and raw materials sectors listed on the IDX during 2020-2023. The study results show that financial targets have a significant positive effect on tax avoidance, while external pressure has a significant negative effect. In contrast, tax avoidance is not significantly affected by financial stability. Further findings prove if CSR disclosure is able to weaken the influence of financial targets and external pressures on tax avoidance, but CSR cannot moderate the influence of financial stability on tax avoidance. This study contributes to enriching the literature on tax avoidance and implies practically that the substantial application of CSR in business practices can help reduce tax avoidance and encourage companies to be more consistent in carrying out their social responsibilities.
Co-Authors . Gunawan ., Ichlas Imran ., Saat Riyanto ., Windarti . Achmad Ghozali Achmad Syaichu Achmad Syaichu, Achmad Agus Sugiharto Agustin Sukarsono, Agustin Agustin, Sara Sarita ahmad yani Ajeng Nugrahaning Dewanti Akbar, Hairil Al Falaq, Farid Alpian Jayadi, Alpian Amaliah, Lili Amiroh Amiroh, Amiroh Amrullah, Muhammad Lutfi Andi Purnomo Andi Purnomo, Andi Anindya, Alfrida Ista Ardiansyah, Avariano Yusuf Asmoro, Wahyu Panji Ayuningtyas, Lusia Diva Bambang Gunawan Bambang Setyohadi Kuswarna Putra, Bambang Setyohadi Kuswarna Bambang Soemardiono Basuki , Basuki, Diah Wilis Basuki, Diah Wilis Lestaring BUDITIAWAN, KRISTIAN Charly Hongdiyanto Cholichul Hadi dahyar daraba, dahyar Denny Bernardus Dewa Putu Wiadnyana Putra Diharto Diharto Diharto DIMAS WICAKSONO Diska, Nabila Azzahra Tiara Dyaksa, Gde Abhicanika Pranata Dyaksa, Gde Abhichanika Pranata Endang Wuryandini, Endang Endi Sutikno Eva Hertnacahyani Herraprastansi Evelyna, Talitha Zalfa Evelyna Fadila, Salwa Nur Fadilah, Salwa Nur fahrudin Fahrudin Fahrudin Fathurozak, Fathurozak Fery Irfan Nurrahman Firdaus, Muhammad Sandy Firmansyah, Aldy Fitria Fitria Hafuza, Rafi Hariyanto, Ahmad Hariyati, Novi Hartanto, Tommi Adrian Hendri Tamara Yuda Herwidasari, Maria Priska Hidayat, Vicky Rosyid Iffiyah, Khoudiy Ikhsan, Mahbub Amrulloh irmawan andri nugroho Irsyad, Fatimah Ratna Nur Irwan, Stefanie Isnalita Isnalita, Isnalita Ivan Yudhistira Wiyono, Ivan Yudhistira J.E. Sutanto Juwono, Hans Putra Kamila, Azura Calista Shafa Kazia Laturette Khan, Muhammad Uzair Khodijah, Unziya Kurniawan, Agil Achmad Kusuma, Caroline Patricia Larasati, Aida Fitri Liliana Dewi Linda Suwarni Lukman, Sampara M. Husni Darmawan, M. Husni Majora Nuansa Al-Ghin Maretalinia, Maretalinia Margareth Sunjoto Maria Asumpta Evi Marlina Mastuti, Siti Maulita, Sintia Putri Moch Fathoni Setiawan Nadyan, Tifanika Ngurah Ayu Nyoman Murniati Ning Iswati Nugradi, Didik Nopianto Agung Nurhayati, Novika Nurmalita Sari, Marlynda Happy Nurul Hidayati Nuryadi, Ida Pramesti, Galuh Ajeng Prasetyo, Fadil Handika Pratiwi, Ni Putu Ayu Dias PS, Alaika Bagus Kurnia Rahmadanita, Annisa Rifky, Mohamed Rulli Pratiwi Setiawan Ruswandi, Indra Salimah, Miftachus Saputro, Reppy Agung Savanti, Fisa Septicitaningtyas, Damiana Dewi Setyowati, Wiwit Siti Nurlaela Sofyan Zainal Sri Sumartiningsih Sudiarto, Michele Sukmana , Dared Gesang Sulistiyo, Jafar Imam Sumartinah, Happy Ratna Supriatin Supriatin, Supriatin Susilowati, Yuli Suwaryo, Putra Agina Widyaswara Sylvia, Aurellia Agatha Tarigan, Omry Teguh Prihanto Ummi Fadlilah Kurniawati, Ummi Fadlilah Utama, Nyoman Chandrikania Veithzal Rivai Zainal Vely Kukinul Siswanto Waladani, Barkah Wardana, Daffa Ramadhan Wendra Hartono Werdini, Yoessy Etna Wibowo, Ardiyan Adhi Wibowo, Caesaryo Arif Widjaya, Joyce Martha Widya, Khafizh Salsabila Yovela, Christabel Yudy Surya Irawan Yulia, Vista Putri Yustika, Gaung Perwira