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All Journal PENGABDIAN SOSIAL JAKBS Neraca Manajemen, Akuntansi, dan Ekonomi
Mita Sicillia
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Beban Pajak Tangguhan, Komite Audit Dan Komisaris Independen Terhadap Penghindaran Pajak Liviana Syafei; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine how the influence of deferred tax burden, audit committee, and independent commissioner on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. The independent variables in this study are deferred tax burden, audit committee and independent commissioner. While the dependent variable in this study is tax avoidance. The population in this study were 63 industrial sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. This type of research is quantitative with the sampling technique method used, namely purposive sampling and obtained 15 industrial sector companies with an observation period of 5 (five) years so that the total observation data is 75. This study uses panel data regression analysis tests and classical assumptions and data is processed using Microsoft Excel and Eviews 12. The results of this study indicate that deferred tax burden and audit committee have no effect on tax avoidance, while independent commissioners have an effect on tax avoidance. However, deferred tax burden, audit committee and independent commissioner simultaneously affect tax avoidance.
Pengaruh Capital Intensity, Related Party Transaction Dan Transfer Pricing Terhadap Tax Avoidance Riska Oktafia; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This research aims to analyze the influence of Capital Intensity, Related Party Transactions, and Transfer Pricing on Tax Avoidance. The study was conducted by analyzing the financial statements of companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The sample consists of 24 companies with a total of 120 observations. The sampling method used is purposive sampling. The data used in this study are secondary data in the form of financial statements from each sampled company. The variables used in this study are Capital Intensity as the first independent variable, Related Party Transactions as the second independent variable, and Transfer Pricing as the third independent variable, with Tax Avoidance as the dependent variable. The panel data regression method was used as the methodology for this research. Data analysis was performed using Eviews 12 Student Version Lite software. The results indicate that the best model is the Fixed Effects Model (FEM). The research findings show that Capital Intensity, Related Party Transactions, and Transfer Pricing have a simultaneous effect on Tax Avoidance. Capital Intensity has a partial effect on Tax Avoidance, while Related Party Transactions and Transfer Pricing do not have a partial effect on Tax Avoidance.
Pengaruh Intellectual Capital, Capital Structure Dan Sales Growth Terhadap Firm Value Amanatillah; Mita Sicillia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine and prove empirically the effect of Intellectual Capital, Capital Structure and Sales Growth on Firm Value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. Firm Value in this study is measured using Tobin's Q. The type of research used is associative quantitative research and uses secondary data obtained from the company's annual report through the site www.idx.co.id. The population in this study amounted to 130 companies. Sample determination was carried out using purposive sampling technique. The number of samples used was 27 companies with a total of 135 observation data. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 13 software. The results showed that Intellectual Capital, Capital Structure and Sales Growth simultaneously affect Firm Value. Intellectual Capital and Capital Structure affect Firm Value. Sales Growth has no effect on Firm Value.
Co-Authors Amanatillah Lisa Novia Liviana Syafei Nur Rachmah Wahidah Rika Amelia Riska Oktafia