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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review Jurnal Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini INOPENDAS: Jurnal Ilmiah Kependidikan Jurnal Ekonomika EKONOMIKA45 Proceeding of The International Conference on Economics and Business Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) Journal of Management and Social Sciences Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Kemitraan Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Yessica Amelia
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Determinants of Cash Effective Tax Rate in Energy Sector Companies on the Indonesia Stock Exchange for the Period 2020-2024 Isna Wati; Yessica Amelia; Ruslaini Ruslaini
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2507

Abstract

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.
Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta Rendy Agustinus; Ruslaini Ruslaini; Yessica Amelia
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.177

Abstract

Penelitian ini mengkaji dampak tarif pajak, kualitas pelayanan fiskus, pengetahuan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM. Berbeda dari penelitian sebelumnya, studi ini menggunakan pendekatan analisis garis kontinum yang masih jarang digunakan untuk mengevaluasi persepsi dan perilaku secara simultan. Penelitian dilakukan pada 155 pelaku UMKM di Jakarta Barat selama Maret-April 2025, dengan Teknik purposive sampling. Data dihimpun melalui kuesioner terstruktur dan dianalisis melalui Structural Equation Modeling with Partial Least Squares (SEM-PLS). Temuan studi ini menunjukkan bahwa keempat variabel secara signifikan memengaruhi kepatuhan pajak, baik satu persatu maupun secara bersamaan. Kesadaran wajib pajak memiliki efek terkuat, diikuti oleh pengetahuan pajak, tarif pajak, dan kualitas layanan fiskal. Analisis garis kontinum mendukung temuan ini, menunjukkan persepsi positif secara umum di semua variabel, terutama kesadaran wajib pajak dan tarif pajak. Namun, pengetahuan pajak meskipun dirasakan sedikit lebih rendah menunjukkan pengaruh perilaku yang lebih kuat daripada tarif pajak, menunjukkan persepsi dan perilaku tidak selalu selaras. Studi ini menyimpulkan bahwa peningkatan kepatuhan UMKM memerlukan fokus pada pendekatan edukatif dan personal, yang menguatkan aspek internal seperti kesadaran dan pemahaman, serta didukung layanan fiskus yang adaptif dan informai yang transparan mengenai kebijakan pajak dalam hal ini tarif pajak.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Elsa Herliyana; Yessica Amelia; Muhammad Rizal
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.183

Abstract

Pajak merupakan kewajiban yang menjadi salah satu sumber utama pendapatan negara, namun sering dianggap sebagai beban yang dapat menurunkan profitabilitas perusahaan sehingga memicu praktik tax avoidance. Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan corporate social responsibility terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 192 observasi dari 32 perusahaan, dan diolah menggunakan E-Views 12. Analisis regresi linier berganda didahului oleh uji asumsi klasik yang seluruhnya terpenuhi. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan tidak berpengaruh signifikan terhadap tax avoidance, sejalan dengan teori agensi yang menyatakan bahwa ukuran perusahaan tidak selalu mencerminkan efektivitas pengelolaan manajemen dalam meminimalkan konflik kepentingan; (2) Leverage berpengaruh positif dan signifikan terhadap tax avoidance, mendukung teori keuangan perusahaan yang menjelaskan bahwa penggunaan utang memberikan manfaat tax shield melalui pengurangan beban pajak; (3) Profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, sesuai teori agensi yang menekankan bahwa perusahaan dengan kinerja keuangan tinggi cenderung menjaga reputasi dan patuh pajak; dan (4) Corporate Social Responsibility tidak berpengaruh signifikan terhadap tax avoidance, menunjukkan bahwa keterlibatan sosial belum menjadi faktor strategis dalam keputusan penghindaran pajak. Temuan ini memberikan implikasi bagi pengembangan kebijakan perpajakan dan strategi manajemen keuangan, khususnya dalam pengelolaan struktur modal, peningkatan profitabilitas, dan penerapan tata kelola perusahaan yang berkelanjutan.
The Effect of Intangible Assets, Firm Size, and Tax Expense on Transfer Pricing in Healthcare Companies Listed on the Indonesia Stock Exchange from 2019 to 2024 Rina Amelia; Yessica Amelia; Ruslaini Ruslaini
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.675

Abstract

This study aims to investigate the impact of intangible assets, firm size, and tax expense on transfer pricing in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. The research utilizes the annual financial reports of the companies published by the IDX. A quantitative approach was employed with a purposive sampling technique, which resulted in a sample of 12 companies. To analyze the effect of intangible assets, firm size, and tax expense on transfer pricing, the study used Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The findings indicated that intangible assets and firm size had a negative effect on transfer pricing, suggesting that larger companies and those with higher intangible assets tend to engage less in transfer pricing strategies. On the other hand, tax expenses were found to have no significant impact on transfer pricing. These results provide insights into how certain company characteristics influence transfer pricing practices in the healthcare sector. The study's findings also highlight the need for further research to explore other factors that could affect transfer pricing in different industries or countries. Understanding these dynamics can help policymakers and practitioners develop more effective regulations and strategies for managing transfer pricing in multinational corporations.
The Effect of Operating Cash Flow, Leverage, Profitability, and Liquidity on Corporate Income Tax in Consumer Non-Cyclical on the Indonesia Stock Exchange in 2021–2024 Siti Fatimah; Ruslaini Ruslaini; Yessica Amelia
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.684

Abstract

This study examines whether operating cash flow, leverage, profitability, and liquidity affect corporate income tax in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research was conducted because corporate income tax payments in this sector tend to fluctuate and previous studies show inconsistent results. The purpose of this study is to identify which internal financial factors influence corporate income tax. This study uses a quantitative approach with secondary data obtained from audited annual financial statements. The population consists of 131 consumer non-cyclical companies, and 16 companies were selected as samples using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that operating cash flow has a positive and significant effect on corporate income tax, meaning that companies with higher operational cash inflows tend to pay higher corporate income tax. Leverage has a significant negative effect, indicating that higher debt levels reduce taxable income through interest expenses. Meanwhile, profitability and liquidity do not have a significant effect on corporate income tax. Overall, this study shows that cash flow and capital structure are more relevant in explaining corporate income tax than profitability and liquidity in consumer non-cyclical companies.
Modernization of Audit Process: Utilization of Technology on Evaluation of Audit Evidence Ruslaini Ruslaini; Ngadi Permana; Yessica Amelia
Indonesian Economic Review Vol. 4 No. 1 (2024): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.34

Abstract

This study aims to examine the impact of new technologies on audit evidence evaluation and the modernization of audit standards. With advancements in technology, particularly in artificial intelligence (AI), big data, and blockchain, the audit process has undergone significant changes in how evidence is collected, analyzed, and evaluated. These technologies enhance efficiency, accuracy, and transparency in audits, but also pose challenges in terms of auditor adaptation and the updating of audit standards. This literature review identifies that the use of AI and big data allows auditors to handle large volumes of data more quickly, while blockchain offers solutions to improve the security and integrity of audit evidence. Although the benefits are substantial, the implementation of new technologies requires regulatory updates, the development of auditors' technical skills, and adjustments to existing infrastructure. This study suggests the need for collaboration between auditors, regulators, and technology developers to ensure the appropriate and effective use of technology in auditing. The findings are expected to provide guidance for audit professionals and regulatory authorities in navigating the rapid changes in the auditing landscape.
The Impact Of Tax Reforms On Stock Market Efficiency: A Study On Policy Changes And Market Dynamics Yessica Amelia; Ngadi Permana; Sarah Fitriyani
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.39

Abstract

This study examines the impact of tax reforms on stock market efficiency, focusing on how policy changes influence liquidity, price dynamics, and information flow within financial markets. Using the Tax Cuts and Jobs Act (TCJA) of 2017 as a case study, this research explores how tax reductions affect corporate decision-making, trading behavior, and the efficiency of asset pricing. The findings suggest that while tax reforms can enhance short-term liquidity and improve transparency in stock pricing, they also introduce challenges such as increased market volatility and information asymmetry. These results underscore the importance of aligning tax policies with market stability goals to optimize investor confidence and overall market efficiency.
Optimazing Financial Reporting Accuracy: The Role of Incentive Contract and Managerial Effort Yessica Amelia; Eri Kusnanto
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 1 (2024): January : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i1.217

Abstract

This research explores the complex relationship between managerial effort and the best incentive contracts in order to improve the accuracy of financial reporting. Finding emphasize how crucial conservative accounting policies in reducing agency conflicts and ensuring the accuracy of financial reports. According to the analysis, managerial effort plays a critical role in the collection and validation of financial data, improving openness and building stakeholder trust.The practical implications imply that by encouraging managerial discretion in information gathering and coordinating incentive contracts with shareholder interests, companies might enhance the integrity of financial reporting. Strong regulatory frameworks that encourage accountability and lessen information asymmetry in corporate governance are required by the policy implications.
Understanding the Dynamics of Risk Sharing and Performance-Based Compensation in Professional Workplaces: Bridging The Theory and The Practice Eri Kusnanto; Yessica Amelia; Grace Yulianti
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 4 (2024): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i4.238

Abstract

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.
The Moderating Impact of Firm Size and Environmental Conditions on Entrepreneurial Approaches: A Qualitative Review of Entrepreneurial Orientation, Market Orientation, and Entrepreneurial Marketing. Ruslaini Ruslaini; Yessica Amelia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.268

Abstract

This qualitative literature review examines the moderating effects of firm size and environmental conditions on entrepreneurial orientation (EO), market orientation (MO), and entrepreneurial marketing (EM). The findings reveal that firm size influences the implementation and outcomes of EO, MO, and EM, with smaller firms leveraging flexibility and larger firms utilizing resource scale. Environmental conditions further shape the efficacy of these approaches, with dynamic markets amplifying their impact. The interplay between EO, MO, and EM is emphasized, highlighting their collective role in enhancing adaptability and competitiveness. However, contextual variability and methodological constraints limit the generalizability of the findings. This review contributes to entrepreneurial strategy literature and provides actionable insights for managers to align strategies with organizational characteristics and environmental dynamics. Future research should explore additional moderators and incorporate empirical validation for a more comprehensive understanding.
Co-Authors Angiza, Vincencius Panji Mur Aprilia, Sabrina Dwi Astuti, Julia Austin, Diani Baehaqi Bagus Budiono, Bagus Cahyatih Kumandang Chafid, Lukman Clarencia Angelika Elsa Herliyana Enfent, Theresya Afila Eri Kusnanto Evlin Chadra Rita Fachry Abda El Rahman Farah Qalbia Fathihani, Fathihani Grace Yulianti Hollines Luahambowo Ika Purwanti Indradewa, Rhian Isna Wati ISNAINI, Hamidah Nur Kafiden Langsar Waruwu Khoerunnisya, Annisa Kinanti, Khisi Luahambowo, Hollines Mohammad Chaidir Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nurdayanti, Resti Ranti Karlaili Rendy Agustinus Rina Amelia Ruslaini, Ruslaini Sarah Fitriyani Sarah Fitriyani Sekar Arindia Savitri Siswahyudianto SITI FATIMAH Sri Utami Nurhasanah Sri Utami Nurhasanah Suharyadi, Fajar Wipasana, Ari Dania