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All Journal Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Komitmen : Jurnal Ilmiah Manajemen
Anissa Yuniar Larasati
Universitas Jenderal Achmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Tax Avoidance Terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Moderasi Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Cinta Rosa N Girsang; Anissa Yuniar Larasati
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2674

Abstract

This study aims to examine the effect of tax avoidance on firm value by considering the role of dividend policy as a moderating variable. The study sample consists of energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research method used is a quantitative approach with Moderated Regression Analysis (MRA) analysis techniques. The results show that tax avoidance has no significant effect on firm value partially. Furthermore, dividend policy is unable to moderate the relationship between tax avoidance and firm value. This finding implies that tax efficiency strategies through tax avoidance have not been perceived by the market as a positive signal for increasing firm value, and dividend policy has not played a role as a reinforcement in this relationship.
Agresivitas Pajak di Sektor Tambang: Analisis Komparatif Indonesia - Australia Siti Annisa; Anissa Yuniar Larasati
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2620

Abstract

This study aims to analyze the effect of profitability, liquidity, and company size on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. The method used is a quantitative approach with multiple linear regression analysis techniques, based on 40 observational data from eight companies selected through purposive sampling. The results of the study indicate that simultaneously, the variables of profitability, company size and liquidity have a significant influence on tax aggressiveness, but partially only the liquidity variable has no influence on tax aggressiveness, while the variable of company size has a significant positive influence inversely proportional to profitability which has a significant negative influence on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. These findings indicate that the internal financial characteristics of companies have an important role in shaping tax planning strategies, especially in strategic sectors such as mining.
Profitability as a Moderator of the Sustainability Disclosure-Tax Avoidance Relationship: Evidence from Indonesian Food and Beverage Manufacturing Firms, 2021-2024 Anissa Yuniar Larasati; Wiwi Hartika
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2505

Abstract

Introduction: Sustainability disclosure has become increasingly important as stakeholders expect companies to demonstrate accountability not only for their environmental and social impacts but also for responsible tax behavior. Nevertheless, recent studies continue to report inconsistent evidence on whether broader sustainability disclosure is associated with lower tax avoidance, particularly in emerging markets. This study examined the relationship between sustainability disclosure and tax avoidance and assessed whether profitability moderated that relationship among food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative design was employed using secondary data obtained from annual reports and sustainability reports, with 44 firm-year observations analyzed using linear regression and moderated regression analysis. The results showed that sustainability disclosure had a negative but statistically insignificant association with CuETR (B = −0.085, p = 0.185). The interaction between sustainability disclosure and profitability was also negative and statistically insignificant (B = −0.012, p = 0.600), indicating that profitability did not significantly moderate the relationship. These null findings should be interpreted cautiously because they are based on a small, sector-specific sample of 44 firm-year observations. The findings suggest that broader sustainability disclosure does not necessarily reflect lower tax avoidance and that profitability alone may be insufficient to strengthen the relationship between sustainability disclosure and corporate tax behavior.
Co-Authors Amelia Putri Salma Difa Annisa Zahrah Samawa Handoko Bani Binekas Cinta Rosa N Girsang Fadzil Muhammad Fridha Farhatunnisa Khusnul Khotimah Putri Sonya Aulia Revana Sheviani Sugianto Rizki Indrawan Sarakonesia Siti Annisa Wiwi Hartika