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All Journal ACCOUNTABILITY Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi juremi: jurnal riset ekonomi Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Dan Karya Mahasiswa Sinergi International Journal of Accounting and Taxation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Dhana
Cristofer Sumiok
Universitas Negeri Manado
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How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
Pengaruh Literasi Keuangan dan Digital Payment Terhadap Kinerja UMKM Kota Tomohon Marunduh, Andrew Patrick; Purba, Pebisitona Mesajaya; Sumiok, Cristofer
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.8006

Abstract

This study aims to analyze the effect of financial literacy and digital payment on the performance of Micro, Small and Medium Enterprises (MSMEs) in Tomohon City. Using a quantitative approach with the type of explanatory research, this study involved respondents of MSME actors who were taken through proportional stratified random sampling techniques. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS software version 4.0. The results showed that financial literacy has a positive and significant effect on MSME performance, indicating that increasing the understanding and ability of MSME actors in managing the financial aspects of the business is a crucial factor in improving business performance. MSME players with good financial literacy show superior ability to manage cash flow, conduct strategic business planning, and make the right investment decisions. In contrast, digital payment does not show a significant effect on MSME performance, although the direction of the relationship shows a positive trend. The findings provide important implications that financial literacy improvement programs need to be prioritized in the development of MSMEs, while the adoption of digital payment technology requires a more holistic approach by considering supporting factors such as technological infrastructure, digital literacy, and local market characteristics.
The Effect of Tax Education, Taxpayer Perceptions, And Economic Stability on Tax Evasion in Indonesia Sumiok, Cristofer; Purba, Pebisitona Mesajaya
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1019

Abstract

Melalui analisis kuantitatif dengan menggunakan pemodelan persamaan struktural (SEM-PLS), penelitian ini mengeksplorasi interaksi yang kompleks antara pendidikan pajak, persepsi wajib pajak, stabilitas ekonomi, dan penghindaran pajak di Indonesia. Sampel terdiri dari 175 responden yang mewakili beragam latar belakang demografis. Hasil penelitian menunjukkan bahwa pendidikan pajak memiliki dampak signifikan dalam menurunkan penghindaran pajak, menegaskan pentingnya program edukasi dalam meningkatkan kepatuhan. Selain itu, persepsi positif wajib pajak dan kondisi ekonomi yang stabil memiliki korelasi negatif terhadap penghindaran pajak, yang menggarisbawahi peran penting keduanya dalam mendorong perilaku patuh. Efek moderasi dari tingkat pendapatan menunjukkan perlunya intervensi yang disesuaikan dengan kelompok pendapatan tertentu. Temuan ini memberikan implikasi praktis bagi pembuat kebijakan, otoritas pajak, dan pendidik untuk merancang strategi yang lebih terarah dalam memerangi penghindaran pajak di Indonesia.   Using quantitative analysis through structural equation modeling (SEM-PLS), this study examines the complex interactions between tax education, taxpayer perceptions, economic stability, and tax evasion in Indonesia. A sample of 175 respondents was drawn from diverse demographic backgrounds. The results reveal that tax education has a significant effect in reducing tax evasion, underscoring the importance of educational programs in enhancing compliance. Furthermore, positive taxpayer perceptions and stable economic conditions exhibit negative correlations with tax evasion, highlighting their crucial roles in fostering compliant behavior. The moderating effect of income level indicates the necessity for tailored interventions targeting specific income groups. These findings offer practical implications for policymakers, tax authorities, and educators in designing more targeted strategies to combat tax evasion in the Indonesian context.  
The Effect of Return of Equity on Company Value with Profitability As A Moderating Variable Sumiok, Cristofer; Aryani, Farida; Utami, Sari; Sumual, Frida Magda; Marunduh, Andrew Patrick
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.10000

Abstract

This research is a quantitative research with an explanatory approach, namely an approach that relies on the research objectives of previous research and adds new variations as novelty value to the research being carried out (Abdurahman, 2016). The data used in this study are quantitative data that the researcher obtained from primary sources, namely finance companies listed on the Indonesian stock exchange from 2015 to 2025. The data obtained were analyzed using the smart PLS 4.0 analysis tool. The conclusion in this article show that the Return on Equity variable can have a positive relationship direction and a significant influence on the Company Value variable because the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.011. These results are in line with the research are not in line with the research . In addition, the Profitability variable can also moderate the influence of the Return of Equity variable on the Company Value variable because the same thing the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.000. Thus, it can be concluded that the first and second hypotheses in this article can be accepted and proven.
Co-Authors Amrih, Gilang Ganjar Andi Andi Cecilia Lelly Kewo Farida Aryani Firayani, Firayani Frida Magda Sumual Hibrida, Anas Romzy James Manengkey Lenny Leorina Evinita Loso Judijanto Marjuniarti, Febby Marunduh, Andrew Patrick Melly Susanti Mustapa Mustapa Nikolas Fajar Wuryaningrat Purba, Dimita H. P. Purba, Pebisitona Mesajaya Reza, Heru Kreshna Samosir, Harun Dongan Selpianti Biri Supriyanto Utami, Sari Wawasdwiyarto Wawasdwiyarto Winston Pontoh