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All Journal Signifikan : Jurnal Ilmu Ekonomi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal
Deden Tarmidi
Department Of Accounting, Faculty Of Economic And Business, Universitas Mercu Buana, Jakarta, Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

 1 
Tax Planning Analysis: Impact of Institutional, Concentrated and Foreign Ownership Nurlis, Nurlis; Tarmidi, Deden; Handayani, Tri; Romadona, Mia Rahma; Sormin, Feber
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p329-338

Abstract

This study analyses the role of company owners based on the number of shares owned by institutions, the largest shareholder, and foreign owners on tax planning of manufacturing companies from 2014 to 2019. Using STATA on panel data after purposive sampling, this study concludes that institutional owners play a role in encouraging management in tax planning towards aggressive minimisation of tax burden, but foreign owners are known to encourage management in tax planning towards compliance, and concentrated ownership has no significant effect. These results contribute to stakeholders who have an interest in corporate tax procedures and burdens to consider the company's shareholders for their role in tax planning by management. The use of Effective Tax Rate and Penalty (ETRP) as an indicator of tax planning developed in this study shows maximum results so that it can be used in further research.
The Influence of Capital Intensity, Inventory Intensity and Institutional Ownership on Tax Avoidance With Company Size as Moderation Sugito, Sugito; Tarmidi, Deden
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p110-126

Abstract

This research aims to examine the influence of capital intensity, inventory intensity, and institutional ownership on tax avoidance with company size as a moderating variable. This research used a sample of 13 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2023. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of the STATA 17 application. The results of the study showed that intensity capital has a negative effect on tax avoidance, while institutional ownership has no effect on tax avoidance. However, inventory intensity does not show a significant influence on tax avoidance. Company size is able to moderate the influence of capital intensity on tax avoidance, but weakens the influence of inventory intensity and institutional ownership on tax avoidance. These findings provide important implications for companies in understanding the factors that influence tax avoidance strategies. Apart from that, this research can be a reference for the Directorate General of Taxes to increase the effectiveness of tax policies in the manufacturing sector.
Co-Authors Adelina Suryati Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Badrud Tamam Bin Rahmad, Khozaeni Buana, Mohamad Torik Langlang CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Lin Oktris Maulana, Goffari Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Nengzih Nengzih Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nurlis Nurlis, Nurlis NURUL HIDAYAH Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Romadona, Mia Rahma Ruci Meiyanti Saputra, Kelvin Saputri, Zinka Sibarani, Maruhum Sanni Siti Choiriah Sitorus, Alvin David P Sormin, Feber Sri Marti Pramudena Sri Purwaningsih Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zamri Ahmad