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All Journal JSMA (Jurnal Sains Manajemen dan Akuntansi) Al-Kharaj: Journal of Islamic Economic and Business INFORMASI (Jurnal Informatika dan Sistem Informasi) JURNAL SeMaRaK Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Locus Penelitian dan Pengabdian INOTEK International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE
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Penghindaran Pajak: Intensitas Modal dan Persediaan pada BEI Non-Cyclicals (2019-2023) Syifa Nurul Ardiana; Intan Pramesti Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7483

Abstract

This study examines the effect of capital intensity and inventory intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The aim is to analyze how investment in fixed assets and inventory affects tax avoidance practices. A quantitative approach is used with multiple linear regression methods and purposive sampling techniques on 73 companies. The results show that capital intensity has a negative and significant effect on tax avoidance, indicating that the greater the proportion of fixed assets, the lower the tendency to avoid taxes. Interestingly, inventory intensity also has a negative and significant effect, contrary to the initial hypothesis. Both variables simultaneously have a significant effect on tax avoidance with a determination value of 77.9% (R²=0.779). This finding suggests that companies with large investments in fixed assets and inventory tend to have higher tax compliance.
The Influence of Net Working Capital and Sales Growth on Company Financial Performance (A Study of Banking Companies Listed on the Indonesia Stock Exchange 2018–2022) Lia Nurjanah; Intan Pramesti Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7487

Abstract

A company's financial performance reflects the outcomes of various activities that contribute to its overall success. This study investigates the impact of net working capital and sales growth on financial performance, both jointly and individually. A quantitative approach is applied, utilizing secondary data and EViews version 12 to test the research hypotheses. The analysis includes multicollinearity testing, heteroscedasticity testing, Chow test, Hausman test, Lagrange multiplier test, and the common effect model. The results indicate that net working capital and sales growth, when considered together, have a significant and positive effect on financial performance.
The Effect of Financial Distress and Capital Intensity on Tax Avoidance Lutfi Hamdani Lutfi Hamdani; Intan Pramesti Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8234

Abstract

This study aims to examine the effect of financial distress and capital intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Tax avoidance is an important concern because although legal, this practice can reduce potential state revenue, especially in a situation of economic recovery after the COVID-19 pandemic. This research is motivated by the inconsistency of previous research results regarding the relationship between financial distress and capital intensity variables with tax avoidance. The method used is a quantitative approach with descriptive research type. Data were obtained through purposive sampling technique from 32 companies, and analyzed using multiple linear regression. The results showed that financial distress has a significant negative effect on tax avoidance, while capital intensity has no significant effect. These findings indicate that companies in financial distress tend to avoid additional risk through tax avoidance. This study contributes to the understanding of corporate behavior in tax management and the importance of financial stability in fiscal compliance.
Co-Authors Ali Rahman Reza Saputra Andayani, Anastasia Puspitasari Apriyani, Ismi Asto Purwanto Dani Sopian Ferdiansyah Haryoso Wicaksono Herwanto, Patah Irianti, Reni Lia Nurjanah Lutfi Hamdani Lutfi Hamdani Moch. Ali Ramdhani Muadz Zaki Mudzakir Muldiansyah, Muldiansyah Mustajab, Muhammad Roffii Nenda Marliani Rendi Kusuma Natita Ridwan Herdiansyah Riyan Saputra, Riyan Rosida Sinurat, Vanni Basaria SUSI RAHMAWATI Syifa Nurul Ardiana Wulan laelasari