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All Journal Jurnal Ekonomi The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal RAK (Riset Akuntansi Keuangan)
Zirman Zirman, Zirman
Riau University
Humanities Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

Abstract

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.
CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD Hariyani, Eka; Zirman, Zirman; Basri, Yesi Mutia; Indriani, Sri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.467-482

Abstract

This study examines the relationship between capital structure, market performance, and financial outcomes, while evaluating the moderating role of female board participation and the mediating role of market valuation. Using a quantitative approach with PLS-SEM on cross-sectional data from Kompas100-listed companies, the findings show that capital structure has no significant effect on financial performance or market valuation—contradicting traditional trade-off and signaling theories in an emerging market context. In contrast, market performance significantly influences financial outcomes, highlighting the importance of investor perception. Female board presence strengthens the impact of capital structure on market performance, supporting the upper echelon theory regarding leadership diversity. However, market performance does not mediate the link between capital structure and financial outcomes. These results suggest that financial decisions are shaped by external perceptions and firm context rather than following a linear pattern. Practically, firms are advised to adopt context-aware financing strategies, enhance transparency, and support inclusive governance for sustainable value creation.
The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee Safitri, Devi; Zirman, Zirman; Supriono, Supriono
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4401

Abstract

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.
Co-Authors Al Azhar A Amanda, Serly Anriva, Yasya Dwi Ariza, Dzihni Azalia, Rahmanita BR Panggabean, Risa Mewanda Daratika, Duma Devi Safitri Edfan Darlis Eka Hariyani Eka, Lestari fitri Mardiana Gultom, Calvin Pembri Mandasari, Gusrina Putri Matheus, Evan Meilda Wiguna Mudinillah, Adam Nizar Zulmi R. Muhammad Rozi R. Rusli Rofika Rofika, Rofika Sri Indriani Supriono Supriono Yena Repwita, Yena Repwita Yesi Mutia Basri Yohannes, Silaban Ferdiansyah Yundari, Yundari Zarefar, Arumega