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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Nusa Akuntansi
Lia Ira Sahara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERAN BOOK TAX DIFFERENCES MEMODERASI PENGARUH ARUS KAS AKRUAL DAN ARUS KAS OPERASI TERHADAP EARNINGS PERSISTENCE Adhitya Putri Pratiwi; Lia Ira Sahara
Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i1.1839

Abstract

This study aims to examine whether the book of tax difference moderates the effect of accrual cash flow and operating cash flow on earnings persistence. The contribution of this study is to explain and explore the previous research about the role of book tax difference on the effect of accrual cash flow, operating cash flow and earning persistence. This study uses samples of companies in the consumption sector that have profit during the 2014-2018 period. The samples are determined by using purposive sampling method with the number of samples that meet the criteria of 11 companies. Methods of analysis used are panel data regresion test and moderated regression analysis (MRA). Result of this study shows that accrual cash flow and operating cash flow had an impact on earnings persistence. While, book tax difference could not moderate the impact of accrual cash flow and operating cash flow on earnings persistence.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Lia Ira Sahara
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to determine the ability of independent commissioners, audit committees, audit quality and capital intensity to influence tax avoidance with the executive character as a moderating variable. This type of research uses a quantitative approach, which means that it is a research method based on the philosophy of positivism, is used to research a specific population or sample, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing hypotheses that have been determined by taking the company LQ 45 as a sample. The analysis technique used in this research is multiple linear regression with a significance level of 5%. Statistical testing using IBM Statistic SPSS V.25. The results of this study indicate that independent commissioners, audit committee, audit quality and capital intensity have a simultaneous and partial effect on tax avoidance, executive character does not moderate the effect of independent commissioners on tax avoidance, executive character moderates the effect of audit committee on tax avoidance, executive character does not moderate the effect of audit quality on tax avoidance, executive character moderates the effect of capital intensity on tax avoidance.
PENGARUH KINERJA KEUANGAN, KEPEMILIKAN SAHAM DAN REPUTASI AUDITOR TERHADAP INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SEKTOR KONSUMSI YANG TERDAFTAR DI BEI Lia Ira Sahara; Maharani Maharani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to obtain empirical evidence regarding research on the Effect of Financial Performance, Share Ownership and Auditor Reputation on Internet Financial Reporting (On Consumption Sector Companies Listed on the Indonesia Stock Exchange). This study aims to determine the ability of Financial Performance, Share Ownership and Auditor Reputation to influence Internet Financial Reporting. Go public companies that apply Internet Financial Reporting (IFR) on the company's website tend to use the services of a public accountant who has a high auditor reputation with the aim of providing positive value to the company so that disclosure of information or company financial statements is disclosed through Internet Financial Reporting. This study examines the relationship between the independent variable and the dependent variable, while the method of determining the sample is purposive sampling. This type of research uses a quantitative approach, which means as a research method based on the philosophy of positivism, is used to examine certain populations or samples, collect data, use research instruments, analyze quantitative or statistical data, with the aim of testing predetermined hypotheses. The results showed that; financial performance has no effect on internet financial reporting; share ownership has an effect on internet financial reporting; auditor's report has no effect on internet financial reporting; and Financial performance, share ownership, and auditor's report together have an effect on internet financial reporting.
PENGARUH INTENSITAS MODAL, STRUKTUR KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN TERHADAP AGRESIVITAS PAJAK Waluyo, Aulia Septiani Waluyo; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1270

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas Modal, Struktur Kepemilikan Manajerial, Kebijakan Dividen terhadap Agresivitas Pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Sumber data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi yang digunakan dalam penelitian ini adalah perusahaan Sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Teknik pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 11 perusahaan selama lima tahun dengan total data sampel yang diperoleh sebanyak 55 data sampel. Hasil penelitian ini menunjukkan bahwa Intensitas Modal, Kepemilikan Manajerial, Kebijakan Dividen secara simultan berpengaruh terhadap Agresivitas Pajak. Serta hasil masing-masing menunjukkan Intensitas Modal tidak berpengaruh terhadap Agresivitas Pajak, Kepemilikan Manajerial berpengaruh terhadap Agresivitas Pajak dan Kebijakan Dividen tidak berpengaruh terhadap Agresivitas Pajak.
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK Yusuf Arief Budiman; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1362

Abstract

Abstrak. This study aims to analyze the effect of Capital Intensity, Company Size, and Financial Distress on tax aggressiveness in manufacturing companies within the non-cyclical industry sector listed on the Indonesia Stock Exchange (IDX) for 2019–2023. Using a quantitative approach with secondary data from annual financial reports, the study applied purposive sampling, resulting in 19 companies over five years, yielding 95 observations. The findings reveal that Capital Intensity, Firm Size, and Financial Distress collectively influence tax aggressiveness. Partially, Capital Intensity negatively affects tax aggressiveness, Firm Size shows no significant impact, while Financial Distress also has a negative effect. These results indicate that internal company characteristics significantly shape corporate tax strategies, suggesting that companies with higher capital intensity or facing financial distress tend to be less aggressive in tax planning. This research highlights the importance of considering firm-specific factors in understanding corporate tax behavior. Keywords: Capital Intensity; Company Size; Financial Distress; Tax Aggressiveness. Abstrak. Penelitian ini menganalisis pengaruh Capital Intensity, Ukuran Perusahaan, dan Financial Distress terhadap agresivitas pajak pada perusahaan manufaktur sektor industri consumer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Dengan pendekatan kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan, teknik purposive sampling menghasilkan 19 perusahaan selama lima tahun dengan total 95 observasi. Hasil penelitian menunjukkan bahwa Capital Intensity, Ukuran Perusahaan, dan Financial Distress secara simultan berpengaruh terhadap agresivitas pajak. Secara parsial, Capital Intensity berpengaruh negatif terhadap agresivitas pajak, Ukuran Perusahaan tidak berpengaruh signifikan, sedangkan Financial Distress berpengaruh negatif. Temuan ini menunjukkan bahwa karakteristik internal perusahaan berperan penting dalam membentuk strategi pajak, di mana perusahaan dengan intensitas modal tinggi atau mengalami kesulitan keuangan cenderung kurang agresif dalam perencanaan pajak. Kata Kunci: Capital Intensity; Ukuran Perusahaan; Financial Distress; Agresivitas Pajak
Pengaruh Effective Tax Rate, Tunneling Incentive, dan Mekanisme Bonus terhadap Transfer Pricing Salsabila, Leony; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1599

Abstract

This study aims to analyze the effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing. This is a quantitative study using secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial statements. The sampling method used in this study is purposive sampling. From 84 companies in the food & beverage sub sector, a total sample of 15 companies was selected over a five-year period, resulting in 75 data observations. The analysis method employed is Panel Data Regression using EViews 12. The results show that effective tax rate, tunneling incentive, and bonus mechanism simultaneously have a significant effect on transfer pricing. However, partially, effective tax rate, tunneling incentive, and bonus mechanism has a significant effect on transfer pricing.
PENGARUH BEBAN PAJAK, INTANGIBLE ASSET, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING Rizqy Patahillah; Lia Ira Sahara
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.394

Abstract

This study aims to analyze and empirically demonstrate the influence of Tax Burden, Intangible Asset, and Foreign Ownership on Transfer Pricing. This quantitative associative study utilizes secondary data collected from the Indonesia Stock Exchange website and company websites. The population of this study was non-cyclical consumer sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample selection procedure used purposive sampling, with only 43 companies meeting the criteria. The data analysis technique used panel data regression analysis using E-Views 13. The results of this study indicate that tax burden, intangible assets, and foreign ownership simultaneously influence transfer pricing. Partially, tax burden and intangible assets have no effect on transfer pricing, while foreign ownership does.
Co-Authors Adhitya Putri Pratiwi Maharani Maharani Rizqy Patahillah Salsabila, Leony Waluyo, Aulia Septiani Waluyo Yusuf Arief Budiman