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All Journal MBIA Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat JCA (Jurnal Cendekia Akuntansi)
Siti Isnaniati
Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

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The Effect of Tax Planning on Business Profitability with Tax Efficiency as a Moderating Variable (Study of Coal Energy Companies in the 2022 - 2024 Period) Anichah Isma Ardani; Khasanah Sahara; Siti Isnaniati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10037

Abstract

This study aims to examine the effect of tax planning on firm profitability and to analyze the moderating role of tax efficiency in the relationship between tax planning and profitability in coal energy sector companies. This sector is characterized by relatively high profits, resulting in substantial income tax obligations, which encourage companies to implement tax planning strategies and improve tax efficiency to maintain financial performance. This research employs a quantitative approach using panel data from three coal companies listed on the Indonesia Stock Exchange, namely PT Adaro Energy Indonesia Tbk, PT Bukit Asam Tbk, and PT Indo Tambangraya Megah Tbk, covering the period of 2022 - 2024. Data analysis is conducted using Moderated Regression Analysis (MRA) after passing classical assumption tests. The findings indicate that tax planning has no significant effect on profitability, and tax efficiency also does not significantly influence profitability. Furthermore, tax efficiency is not proven to moderate the relationship between tax planning and profitability. This study contributes to the literature by providing empirical evidence on the moderating role of tax efficiency in the coal energy sector, which remains underexplored in the Indonesian context.
Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada PG. Modjopanggoong Tulungagung) Gianjar Novakarina; Siti Isnaniati; Ninik Anggraini; Ahmad Yani
JURNAL EKUIVALENSI Vol. 5 No. 1 (2019): Jurnal Ekuivalensi
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/181xc663

Abstract

Abstrak Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada PG. Modjopanggoong Tulungagung) bertujuan untuk mengetahui pengaruh pengungkapan akuntansi sumber daya manusia dalam laporan keuangan terhadap kinerja keuangan perusahaan. Tehnik analisis data yang digunakan adalah deskriptif kuantitatif dan alat analisis yang digunakan adalah analisis HRCA (Human Resource Cost Accounting), ROA (Return On Asset),ROE (Return On Equity), dan ATO (Asset Turn Over). Hasil penelitian menunjukkan dengan melakukan penerapan akuntansi sumber daya manusia maka akan berpengaruh pada laporan keuangan dengan meningkatnya total aset, total ekuitas dan jumlah laba serta penurunan rugi. Terdapat kenaikan prosentase ROA dan ROE, tetapi terjadi penurunan untuk ATO. Kata kunci : Akuntansi Sumber Daya Manusia, Laporan Keuangan, Kinerja Keuangan.
Co-Authors Ahmad Yani Anichah Isma Ardani Dyah Proborini Eni Srihastuti Fauziyah Fauziyah Fifi Putri Gianjar Novakarina Imarotus Suaidah Jesi Melyana khasanah sahara Layung Puspo Nadanu Ninik Anggraini Prisca Yuniar Nayantika Putri Yuniar Putri Rike Selviasari Sri Luayyi