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All Journal Jurnal Akuntansi dan Pajak Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Raflesia Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Journal of Trends Economics and Accounting Research Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Penelitian dan Pengabdian Masyarakat Annusfy
Tio Waskito Erdi
Akuntansi, Politeknik YKPN, Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Financial strategy and tax avoidance: the influence of profit, capital structure, liquidity, and firm size as a moderator Erdi, Tio Waskito
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.75-88

Abstract

The purpose of this study is to examine the effect of profitability, capital structure, and liquidity on tax avoidance, with firm size as a moderating factor. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, using multiple linear regression techniques and Moderated Regression Analysis (MRA). The results show a significant effect of profitability on tax avoidance, with firms with higher profits more likely to engage in tax avoidance. Conversely, capital structure does not show a significant relationship with tax avoidance, and debt financing is not a dominant tool for reducing corporate tax liabilities. On the other hand, liquidity shows a negative impact on tax avoidance, indicating that more liquid firms are generally more compliant in fulfilling their tax responsibilities. Furthermore, this study confirms that firm size moderates the relationship between the independent variables and tax avoidance, with larger firms being better equipped to implement complex tax strategies due to their sufficient financial and operational capacity. These findings provide valuable insights for corporate decision-makers, policymakers, and investors, emphasizing the importance of maintaining a strategic yet compliant approach to tax planning. 
Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan yang Terdaftar di BEI Astuti, Ratna Puji; Murwani, Ani Sri; Erdi, Tio Waskito; Tjandra, Ronowati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5076

Abstract

This research describes the results of research that investigates the effect of tax avoidance and leverage on company value in companies listed on the BEI (Indonesian Stock Exchange) using data from 2020 to 2022. Company value is measured using Tobin's Q while tax avoidance is proxied by the Cash Effective Tax Rate (CASH ETR). Using data from 81 companies or 243 observations, selected through the purposive sampling method. The data testing method used is multiple linear regression analysis. Based on the results of the t test on the first hypothesis, the effect of tax avoidance on company value has a significance value of 0,204 > 0,05 and the second hypothesis on the effect of leverage on company value has a significance value of 0,00 < 0,05. The study finds evidence that tax avoidance has no effect on company value, while leverage has an effect on company value. Simultaneously, tax avoidance, and leverage have a significant effect on company value.
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Infrastruktur di Indonesia Erdi, Tio Waskito
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research was conducted to examine the influence of capital structure, company growth, profitability on company value in infrastructure and transportation sector companies. This type of research is causal-comparative and the data used is secondary data in the form of annual reports and financial reports of infrastructure and transportation companies for the 2020-2023 period. Sample selection was carried out using a purposive sampling method, with a sample of 13 companies. The analysis used is multiple linear regression analysis with the SPSS test tool. The research results showed that together capital structure, company growth and profitability had an effect on company value. Even though the company growth variable has no effect on company value, the variable has a positive directional value.
Dampak Literasi Perpajakan, Kesadaran Pajak, dan Penerapan Fintech Terhadap Pelaporan Pajak Astuti, Ratna Puji; Erdi, Tio Waskito
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8629

Abstract

This study aims to analyze the influence of tax literacy, tax awareness, and financial technology (fintech) on tax reporting, with tax sanctions as a moderating variable. The phenomenon of fiscal digitalization demands higher tax compliance through electronic systems such as e-filing and e-billing. Primary data were collected from 195 tax payers in Yogyakarta City and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that tax awareness and fintech have a positive and significant effect on tax reporting, while tax literacy has no significant effect. The R-square value of 0.762 indicates a strong explanatory power of the model. Tax sanctions were found to moderate the relationships among variables, showing a negative effect on the link between literacy and awareness toward reporting, and a positive effect between fintech and reporting. This study concludes that tax reporting compliance in the digital era is influenced by the combination of knowledge, morality, technology, and law enforcement factors.
Bias Kognitif, Etika Profesi dan Keputusan Pelaporan Keuangan Dimoderasi Literasi Keuangan Herbowo; Erdi, Tio Waskito
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1127

Abstract

Abstrak— This study aims to analyze the effect of cognitive bias and professional ethics on financial reporting decisions, with financial literacy as a moderating variable. The phenomenon of inaccurate reporting and information manipulation indicates that financial reporting decisions are influenced not only by technical aspects but also by behavioral and moral factors. This research applies the Behavioral Decision Theory and the Ethical Decision-Making Model using a quantitative explanatory approach. The data were analyzed using PLS-SEM with SmartPLS 4, involving 116 respondents consisting of accountants, auditors, and financial staff. The results show that cognitive bias has no significant effect on financial reporting decisions, while professional ethics has a positive and significant influence. Furthermore, financial literacy does not moderate the relationship between cognitive bias and financial reporting decisions, nor between professional ethics and financial reporting decisions. The R-Square value of 0.593 indicates that 59.3% of the variance in financial reporting decisions is explained by the studied variables. These findings emphasize that the quality of financial reporting is determined more by moral integrity and professional ethics than by cognitive ability or financial literacy. Therefore, strengthening ethical values and fostering an organizational culture of integrity are essential to improving transparency and accuracy in financial reporting.
Pelatihan Akuntansi Satuan Kerja Perangkat Daerah (SKPD) Siswa Jurusan Akuntansi SMK Negeri 1 Godean Darmawan, Yanto; Rahimah, Rahimah; Erdi, Tio Waskito; Umroh, Muhammad
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/hh3apg59

Abstract

This community service activity was designed to enhance the understanding and practical skills of students at SMK Negeri 1 Godean in applying accrual-based regional government accounting. The Guest Lecturer Program was conducted on 15–16 October 2025 in collaboration with YKPN Polytechnic Yogyakarta and involved 108 students from the Accounting and Institutional Finance Department. The program consisted of four main sessions: a pre-test, in-depth theoretical instruction, hands-on practice in recording SKPD accounting transactions, and a post-test. In addition, students gained direct practical experience in preparing SKPD financial statements and demonstrated improvements in accuracy and teamwork. Overall, the activity effectively strengthened collaboration between higher education institutions and vocational schools as an implementation of the link and match concept in vocational education. 
Co-Authors Andriono Eko Yuniarto Angeli Lilia Dewi Darmawan, Yanto Evi Grediani Evieana R Saputri Evieana Riesty Saputri Herbowo Herbowo Herbowo, Herbowo Murwani, Ani Sri Niandari, Nanik Rahimah Rahimah, Rahimah Ratna Puji Astuti Ratna Puji Astuti, Ratna Puji Ronowati Tjandra, Ronowati S A G Pradana Saputri, Evieana R Saputri, Evieana Riesty Theresia T Umroh, Muhammad W Agustin