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All Journal Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) JURNAL ABDIKARYASAKTI JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Akuntansi AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Adhitya Putri Pratiwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Perencanaan Pajak, Keputusan Pendanaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahan Shella Maulana Putri; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to provide evidence and analyze the effect of tax planning, funding decisions, and company growth on firm value. The research method used is descriptive research analysis with a quantitative approach and through secondary data. The population in this study came from consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sampling technique used the Purposive sampling method to produce a sample of 17 companies which were analyzed for 5 years of observation, the sample obtained was 85 data. The data is processed using E-views 10 software. The data analysis technique in this research is Panel Data Regression Analysis. The results showed (1) Tax planning, funding decisions, and company growth simultaneously affect firm value, (2) Tax planning has no significant and negative effect on firm value, (3) Funding decisions have a significant and positive effect on firm value, (4) Company growth has no significant and negative effect on firm value.
Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, dan Good Corporate Governance Terhadap Nilai Perusahaan Noviyanti Rahmah; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the influence of Tax Planning, Sales Growth, and Good Corporate Governance on Company Value. The population of this study is the Consumer Cylicals Sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is a quantitative research with media in the form of financial statements and sample selection is carried out based on the purposive sampling method so as to produce 17 (seventeen) companies. The analysis technique used in this study is Panel Data Analysis. Data processing in this study uses the Eviews 10 software application, with the results of the study showing that the Effected of Tax Planning, Sales Growth, and Good Corporate Governance simultaneously affect Company Value. Tax planning had a positive effect on Company Value, Sales Growth had a negative effect on Company Value, Independent Board of Commissioners had a negative effect on Company Value, Institutional Ownership had a negative effect on Company Value.
Pengaruh Intensitas Modal, Intensitas Persediaan, Kebijakan Hutang, Dan Perataan Laba Terhadap Agresivitas Pajak Murni Ria Lestari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This research aims to analyze the influence of capital intensity, inventory intensity, debt policy and income smoothing on tax aggressiveness. This research also uses a sample of Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) listed on the Indonesian Stock Exchange for the 2018-2022 period. The data used in this research is secondary data in this research in the form of financial reports and annual reports. The sample technique uses the Purposive Sampling Technique, where from 151 Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) a sample of 15 companies was obtained for 5 years so that 75 sample data were obtained. The analysis used is Panel Data Regression Analysis using Common Effect Model (CEM) Regression and the data is processed using Eviews Software version 12. The results obtained show the Feasibility Test (f test) Capital Intensity (X1), Inventory Intensity (X2), Policy Debt (X3) and Income Smoothing (X4) had significant effect on Tax Aggressiveness (Y). The results obtained showed using the Partial Test (t test) that only the Inventory Intensity (X2), Debt Policy (X4) variables had significant effect on the Tax Aggressiveness variable (Y), while for the Capital Intensity (X1), Profit Smoothing (X4) variables did not have any significant effect on the Tax Aggressiveness variable (Y).
Pengaruh Aset Pajak Tangguhan, Kebijakan Deviden, Dan Tax Planning Terhadap Earnings Management Nunung Komalasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze deferred tax assets, dividend policies and tax planning on earnings management. This research was conducted by analyzing the financial statements of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 9 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the period from 2018 to 2022 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Deferred Tax Assets (X1) as the first independent variable, Dividend Policy (X2) as the second independent variable, and Tax Planning as the third independent variable and Earnings Management (Y) as the bound variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results was carried out using the help of EViews 12 Student Version Lite software.The results of this study show that Deferred Tax Assets partially did not have any effect on Earnings Management, Dividend Policy partially did not have any effect on Earnings Management, and Tax Planning partially affects Earnings Mnagement, and simultaneously Deferred Tax Assets, Dividend Policy and Tax Planning have an effect on Earnings Management.
Pengaruh Struktur Modal, Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak Desti Ratnasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of capital structure, earnings management, and company size on tax aggressiveness. The population in this study were primary consumer goods sector companies (consumer non cyclical) listed on the Indonesia Stock Exchange for the period 2019-2023 with a total sample of 38 companies for 5 years that met the predetermined criteria from a total of 190 companies and using a sampling technique, namely Purposive Sampling. The analysis used is multiple linear regression analysis and data processing is carried out with the help of Eviews 12 software. The results showed that simultaneously capital structure, earnings management, and company size affect tax aggressiveness. Partial research results show that capital structure has no effect on tax aggressiveness, earnings management has a negative effect on tax aggressiveness, and company size has a negative effect on tax aggressiveness. Keywords: Tax Aggressiveness, Earnings Management, Capital Structure, Company Size.
Pengaruh Ukuran Perusahaan, Financial Distress, Dan Sales Growth Terhadap Tax Avoidance Dandy Putra Pratama; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Tujuan penelitian ini untuk menguji hipotesis dan menghasilkan bukti studi empiris tentang adanya pengaruh ukuran perusahaan,financial distress dan sales growth terhadap tax avoidance. Sampel pada penelitian ini yaitu sebanyak 17 perusahaan dengan total data sampel yang diambil selama 5 tahun yaitu sebanyak 85 pada sektor consumer non-cyclicals. Sampel pada penelitian ini dari ambil dari Bursa Efek Indonesia pada sektor consumer non-cyclicals tahun 2019-2023. Data pada penelitian ini diolah menggunakan E-Views versi 13. Hasil penelitian menujukan bahwa terdapat pengaruh secara simultan pada ukuran perusahaan,financial distress dan sales growth terhadap tax avoidance, terdapat pengaruh pada ukuran perusahaan terhadap tax avoidance dan finacial distress terhadap tax avoidance, namun pada variabel financial distress tidak memiliki pengaruh terhadap tax avoidance.
Co-Authors Afridayani Anis Febriana Anjeng Sri Rukoyah Dandy Putra Pratama Desti Ratnasari Firda Musliha Pasha Khafah Nurfauziah Lia Ira Sahara Murni Ria Lestari Noviyanti Rahmah Nunung Komalasari Selviana Maulya Permadani Setianingsih Shella Maulana Putri Shilla Anjelina Tana Ramania