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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Akuntansi Keuangan dan Bisnis
Kurnia
Telkom University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak Dania Fahira Suhana; Kurnia
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.837 KB) | DOI: 10.35143/jakb.v14i2.5122

Abstract

Pajak iaIah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan, perusahaan berkurang, sehingga banyak perusahaan mencari akaI untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan periode pengamatan seIama 5 tahun. Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik sebesar 0,034483 berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi sebesar 0,0080 dan kepemiIikan pubIik sebesar 0,0288 berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan sebesar 0,8622 dan kepemiIikan asing sebesar 0,6916 tidak berpengaruh secara parsiaI terhadap agresivitas pajak.
Tax Fair Compliance: Persepsi of Tax Correction, Public Trust, and Quality of Tax Service Kurnia; Putu Prakasa Brahmandita
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.6754

Abstract

This research aims to see the effect of perceptions of tax corruption, public trust, and quality of tax services on non-employee WPOP compliance at KPP Pratama Bandung Cicadas in 2022. This study is a quantitative study using primary and secondary data. The population used in this study is non-employee WPOP at KPP Pratama Bandung Cicadas. This study used a purposive sampling. Study data will be analyzed with descriptive statistical and multiple linear regression analyses. The results of this study explain that perceptions of tax corruption, public trust, and quality of tax services simultaneously have a significant and partial positive effect on taxpayer compliance.
ESG, Profitability and Leverage on Tax Aggressiveness: The Moderating Role of Firm Size in IDX-Listed Firms, 2020-2024 Nabila Faiza Hakim; Kurnia
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2593

Abstract

This research examines the effect of ESG, profitability, and leverage on tax aggressiveness, measured by the Cash Effective Tax Rate (CETR) with firm size as a moderating variable. The analysis focuses on firms listed on the Indonesia Stock Exchange from 2020-2024 period. Since the regression model uses CETR directly as a dependent variable, a lower CETR value indicates higher tax aggressiveness, while a higher CETR value indicates lower tax aggressiveness. Therefore, a negative regression coefficient is interpreted as an increase in tax aggressiveness, whereas a positive coefficient indicates a decrease in tax aggressiveness. A quantitative approach was employed using panel data regression and Moderated Regression Analysis (MRA). This study sample consisted of 41 companies selected via purposive sampling, resulting in 205 observations. The results show that ESG and profitability did not show a significant effect on tax aggressiveness. However, the study found that leverage has a statistically significant impact on tax aggressiveness. Furthermore, firm size weakness the effect of leverage on tax aggressiveness, thereby moderating the relationship between leverage and tax aggressiveness. In contrast, firm size does not exert a significant moderating effect on the relationships between ESG and tax aggressiveness, nor between profitability and tax aggressiveness. Although ESG performance and profitability do not significantly explain corporate tax aggressiveness during the study period, the findings indicate that debt policy remains the primary determinant of corporate tax aggressiveness.
Co-Authors Dania Fahira Suhana Nabila Faiza Hakim Putu Prakasa Brahmandita