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All Journal Jurnal Pendidikan dan Konseling International Journal of Accounting & Finance in Asia Pasific
Ahmad Qodri
Telkom University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pajak Penghasilan Umum: Pentingkah Melaporkan Pajak? Ahmad Qodri; Galuh Tresna Murti; Putri Azka Maqolani; Valerina Gracia Yohanes
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11222

Abstract

Penerimaan pajak merupakan sumber dana bagi suatu negara. Fungsi pajak adalah sebagai alat untuk menentukan ekonomi politik suatu negara, pajak memiliki kegunaan dan manfaat yang mendasar dalam meningkatkan kesejahteraan umum, oleh karena itu pajak sangat penting untuk menambah sumber dana bagi pemerintah, baik pemerintah pusat maupun daerah, yang dapat digunakan untuk kemakmuran rakyatnya, sebagaimana ditentukan dalam undang-undang perpajakan dimana akan ada sanksi apabila dilanggar. Untuk mendukung kemajuan pembangunan Indonesia diperlukan peran serta masyarakat dan kesadaran akan kewajiban perpajakan, karena bagaimanapun hasil penerimaan pajak masyarakat juga digunakan untuk kepentingan masyarakat. Pelaporan pajak sendiri sangat bermanfaat sebagai bentuk pengakuan atas seberapa besar kontribusi yang dilakukan terhadap pajak negara dan dampaknya terhadap kontribusi pembangunan di Indonesia. Oleh karena itu, kita perlu mengetahui betapa pentingnya pelaporan pajak. Dengan menggunakan metode penelitian data sekunder dan pendekatan kualitatif dalam penelitian ini untuk mengetahui lebih jauh tentang pentingnya dan metode pelaporan pajak.
Impact of Capital Structure, Firm Size, and Inflation on Profitability: The Moderating Role of Good Corporate Governance in Energy Firms Ahmad Qodri; Fanji Farman
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4534

Abstract

Profitability in energy sector companies is influenced by financing decisions, firm scale, macroeconomic conditions, and governance quality. This study examines the effects of capital structure, firm size, and inflation on profitability, with good corporate governance (GCG) as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes 47 companies selected through purposive sampling, resulting in 235 firm-year observations. Data were analyzed using panel data regression and Moderated Regression Analysis with EViews 13. The Random Effect Model was selected based on the Hausman test (p = 0.4497) and Breusch-Pagan LM test (p = 0.0000). The results show that capital structure negatively affects profitability (? = -0.011929; p = 0.0174), while firm size (? = 0.019412; p = 0.0133) and inflation (? = 0.023036; p = 0.0001) have positive effects. GCG does not directly affect profitability (p = 0.8948). However, GCG significantly moderates the firm size–profitability relationship (? = -0.057456; p = 0.0323), weakly moderates capital structure–profitability (p = 0.0515), and does not moderate inflation–profitability (p = 0.6020). These findings suggest that energy firms should optimize debt management, scale efficiency, and governance implementation beyond compliance.
Co-Authors Fanji Farman Putri Azka Maqolani Valerina Gracia Yohanes