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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Publika Abdimisi International Journal of Economy, Education and Entrepreneurship (IJE3) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Masyarakat Multidisiplin QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Priviet Social Sciences Journal Nanggroe: Journal Of Scholarly Service JAKBS Nanggroe: Journal of Scholarly Service Journal of Management Accounting, Tax and Production Jurnal Portofolio: Jurnal Manajemen dan Bisnis Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Cendekia Ilmiah
Halimah, Imar
Universitas Pamulang
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Tax Planning, Deferred Tax Assets, Tax Avoidance and Earnings Management: Empirical Study on Basic Materials Sector Companies Miranda Miranda; Imar Halimah
Journal of Management Accounting, Tax and Production Vol. 4 No. 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8148

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of tax planning, deferred tax assets, and tax avoidance on profit management in companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Through the purposive sampling technique, 155 observations were obtained that became research samples, which came from 31 companies that met the research criteria. In addition, this study uses a quantitative method with panel data regression analysis techniques as the analysis method. Based on the research that has been conducted, it is obtained that tax planning and deferred tax assets have an effect on profit management, while tax avoidance has no effect on profit management. The implication of this study is that companies are expected to be more careful in setting tax policies so as not to encourage opportunistic profit management practices.
Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatn Jasinga Kab.Bogor Isti Qodariah; Imar Halimah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3395

Abstract

This research was conducted in villages in Jasinga District. The purpose of this study was to determine the effect of apparatus competence, community participation, and the use of information technology on the accountability of village fund management in Jasinga sub-district, Bogor district. This type of research is quantitative research. The data source used in this research is primary data. The population in this study were all villages in Jasinga District, Bogor Regency. The sample used in this study is using saturated samples, namely all villages with a total of 16 villages with a total of 64 respondents. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of the apparatus, community participation and the use of information technology had an effect on the accountability of village fund management.
Pengaruh Thin Capitalization, dan Transfer Pricing Terhadap Penghindaran Pajak Dimoderasi Financial Constraints Sri Mulyani; Imar Halimah
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6912

Abstract

The purpose of this research is to empirically test and obtain evidence regarding the influence of Thin Capitalization and Transfer Pricing on Tax Avoidance, moderated by Financial Constraints. This study uses a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 The sampling technique employed is purposive sampling, where from 130 non-cyclical consumer sector companies, a sample of 25 companies was obtained over 5 years, resulting in a total of 125 data samples. The analysis used is panel data regression analysis employing a fixed effect regression model for equations I and II. The data was processed using Eviews12 software. The results indicate that both thin capitalization and transfer pricing simultaneously influence tax avoidance. The findings also show that, partially, thin capitalization affects tax avoidance, and transfer pricing affects tax avoidance. Additionally, the results indicate that financial constraints do not moderate the influence of thin capitalization, while financial constraints do moderate the influence of transfer pricing on tax avoidance.
Pengaruh Thin Capitalization, Financial Pressure dan Capital Intensity terhadap Tax Avoidance Muhammad Syahrul Kahfi Adam; Imar Halimah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1640

Abstract

Tax avoidance remains a significant concern for governments as it reduces potential state revenue and undermines fair taxation principles. This study aims to empirically and systematically examine the effect of thin capitalization, financial pressure, and capital intensity on tax avoidance. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector from 2019 to 2023. Out of 110 companies, a purposive sampling method was used to select 26 companies that met specific criteria, resulting in 130 firm-year observations over a five-year period. The panel data regression model was employed and analyzed using EViews 13 software. The findings indicate that, both partially and simultaneously, the independent variables thin capitalization, financial pressure, and capital intensity significantly influence tax avoidance. These results highlight how corporate financial strategies and structures can impact tax planning behavior. The study provides important implications for tax authorities in improving monitoring and regulatory efforts to mitigate aggressive tax avoidance practices among corporations.
Pengaruh Sales Growth, Deferred Tax Expense, Capital Intensity terhadap Tax Avoidance Lasro Christinauli; Imar Halimah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.7825

Abstract

Tujuan penelitian ini untuk menguji dan membuktikan secara empiris mengenai pengaruh Sales Growth, Deferred Tax Expense, Capital Intensity terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah sektor Consumer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2024 dimana terdapat 128 perusahaan. Metode yang digunakan dalam penelitian ini adalah menggunakan purposive sampling dengan menentukan berdasarkan kriteria-kriteria yang ditentukan sehingga terdapat 48 perusahaan dengan total sampling selama 5 tahun yaitu sebanyak 240 data observasi. Hasil Penelitian ini menunjukkan bahwa Sales Growth, Deferred Tax Expense, Capital Intensity berpengaruh signifikan secara simultan terhadap Tax Avoidance. Dan secara parsial Sales Growth berpengaruh terhadap Tax Avoidance, sedangkan Deferred tax expense dan Capital Intensity tidak berpengaruh secara signifikan terhadap Tax Avoidance.
Co-Authors Aris Sanulika Danang Choirul Umam Desi Kurniawati Eka Kusuma Dewi Fahmi, Darul Fhirena Wirania Swara Firanda Agustin Lestari Hidayati, Wahyu Nurul Ishak Ishak Isti Qodariah Lasro Christinauli Miranda Miranda Muhammad Syahrul Kahfi Adam Noviasani, Sekar Rahma Wijayanti Rahma Wiyanti Shaliha, Hanifa Sri Mulyani Sunarto, Ading Suryanti, Maria Yenivadia Tanjung, Asridah Warni Umam, Danang Choirul Wahyu Nurul Hidayati Wahyuningsih, Titi Yusuf Yusuf