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All Journal Owner : Riset dan Jurnal Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Devi Edriani
Universitas Putra Indonesia “YPTK” Padang
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak Mega Arisia Dewi; Devi Edriani; Swasta Bangun; Posman WH Hasibuan
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1339

Abstract

This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research data were analyzed using panel data analysis techniques using Eviews9. The result of the research shows that Capital Intensity has a partial effect on Tax Avoidance, while Institutional Ownership has no partial significant effect on Tax Avoidance and Company Size also has no significant effect on Tax Avoidance. Capital Intensity and Institutional Ownership moderated by CSR have an effect on Tax Avoidance. While Company Size moderated by CSR has no effect on Tax Avoidance. It is hoped that this research can help manufacturers listed on the Indonesia Stock Exchange to find out Tax Avoidance by considering the factors that have a significant effect on tax avoidance such as the effect of capital intensity, institutional ownership and company size as well as CSR as a moderating variable.
Pengaruh Kualitas Pelayanan Petugas Pajak, Pengetahuan Wajib Pajak dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh Resyelly Viona; Nardiman Nardiman; Devi Edriani
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.2460

Abstract

Tujuan dari penelitian ini adalah mengetahui seberapa besar pengaruh kualitas pelayanan pajak, pengetahuan wajib pajak dan ketegasan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor.jenis penelitian ini adalah pendekatan kualitatif . populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor di Kota Payakumbuh. Menggunakan metode penelitian random sampling untuk memperoleh sampel. Jnis data yang di gunakan adalah data primer yang di peroleh peneliti secara langsung dari responden melalui kuesioner. Metode analisis yang di gunakan adalah analisis inar berganda dengan program SPSS. Jadi, penelitian ini I enunjukkan bahwa kualitas pelayanan pajak, pengetahuan wajib pajak dan ketegasan sanksi pajak berpengaruh positif dan signifikan terkatadp kepatuhan wajib pajak . artinya di sini pelayanan petugas pajak , sanksi pajak dan pengetahuan pajak mempengaruhi tingkat kepatuhan wajib pajak kendaraan bermotor.
Dynamic Risk Management Strategies: Adapting Financial Practices in the Face of Global Economic Uncertainty Wellia Novita; Gustia Harini; Devi Edriani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.6523

Abstract

Multinational corporations operating in high volatility industries are increasingly exposed to global economic disruptions, making financial stability a critical strategic priority. Despite the adoption of Dynamic Risk Management (DRM) strategies to address such challenges, the impact of DRM on financial performance remains insufficiently understood, especially under extreme macroeconomic uncertainty. This study aims to explore how DRM contributes to financial performance and how this relationship is moderated by Global Economic Uncertainty (GEU). Using a qualitative exploratory case study design, data were gathered through semi structured interviews with finance and risk executives from firms in the energy, manufacturing, and technology sectors, supported by analysis of internal documents and risk reports. Thematic analysis revealed that DRM practices such as real time monitoring, dynamic hedging, and predictive analytics are essential in stabilizing liquidity, profitability, and operational continuity. However, their effectiveness is contingent upon firms’ strategic adaptability and the severity of external economic shocks. The conceptual model developed positions GEU as a critical moderating variable and emphasizes the role of agile governance and scenario planning in enhancing DRM outcomes. These findings synthesize the theoretical and practical link between DRM and financial performance, suggesting that firms must go beyond technical risk tools and embed strategic agility into their risk governance frameworks. The study contributes to the literature by integrating financial resilience, adaptive capability, and external uncertainty into a unified analytical framework, offering practical insights for corporate leaders in turbulent economic environments.
Co-Authors Gustia Harini Mega Arisia Dewi Nardiman Nardiman Posman WH Hasibuan Resyelly Viona Swasta Bangun Wellia Novita