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All Journal International Journal of Business and Applied Economics (IJBAE) Economics, Business, Management, & Accounting Journal Indonesian Journal of Community Engagement
Ermadiani
Faculty of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Factors Analysis of Influencing Tax Management with Indicators Effective Tax Rates for Food Companies Beverage Listed on the Indonesian Stock Exchange Ermadiani; Rina Tjandrakirana DP; Burhanuddin
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6202

Abstract

This research aims to investigate the influence of profitability, leverage, company size, and sales growth on tax management using the Effective Tax Rate (ETR) indicator in Food and Beverages companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research uses an associative approach in data analysis and multiple regression test methods with secondary data originating from company annual reports. The research results show that profitability as measured by Return on Assets (ROA) has a negative influence on tax management as measured by the Cash Effective Tax Rate (CETR). Leverage also has a negative influence on tax management, while company size has a positive influence on tax management. In addition, sales growth has a negative influence on tax management. These findings highlight the importance of these factors in determining the tax management policies of Food and Beverages companies in Indonesia. This research implies that company management can consider profitability, leverage, company size, and sales growth in planning their tax strategies.
Determinant Analysis of the Value of LQ45 Index Companies Listed on the Indonesian Stock Exchange Rina Tjandrakirana DP; Ermadiani; Abukosim
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6204

Abstract

This research aims to test and find empirical evidence regarding the influence of enterprise risk management (ERM) disclosure, company size, profitability, and leverage on company value. The type of data used is secondary data in the form of company annual reports on companies listed on the Indonesia Stock Exchange. The population in this study is the LQ45 index companies for 2020-2022, and the sampling technique used is the purposive sampling method. In this study there are four independent variables and one dependent variable. The dependent variable in this research is company value, while the independent variable consists of four variables, namely Enterprise Risk Management (ERM) disclosure, company size, Profitability, and Leverage. The analysis technique used is classical assumption testing consisting of a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test as well as hypothesis testing including multiple linear regression, individual parameter significant test (t-test), simultaneous significant test (F test) and coefficient of determination. The results of this research analysis state that Enterprise Risk Management disclosure has a negative and insignificant effect on company value, and company size has a negative and significant effect on company value. Meanwhile, Profitability and Leverage have a positive and significant effect on company value.
Introduction And Understanding of The Concept of Income Tax in Order to Improve Awareness of Tax Obligations for High School Students at Raudhatul Ulum Saka Tiga Islamic Boarding School, Ogan Ilir Muhammad Nazhif Kurdiawan Riza Utama; Khairani Putri Agustin; Alisyah Ramadhani; Ermadiani; Nilam Kesuma
Indonesian Journal of Community Engagement Vol. 2 No. 3 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.83

Abstract

This community service activity was carried out at the Raudhatul Ulum Saka Tiga Islamic Boarding School, Ogan Ilir, involving 40 students from the Integrated Islamic High School as participants. The activity focused on introducing and understanding the concept of Income Tax (PPh) as an effort to foster awareness of tax obligations from an early age. The program was implemented over three days and consisted of three main stages: introduction, application, and evaluation. The introduction stage was conducted through socialization sessions and interactive video presentations explaining the basic concepts and functions of income tax in supporting national development. The application stage included simulations and simple case studies illustrating how income tax is calculated and applied in everyday economic activities. Meanwhile, the evaluation stage involved pre-tests, post-tests, and participant reflections to assess learning progress and attitude changes. The results showed a significant improvement in students’ understanding of the basic concepts of income tax and a growing awareness that paying taxes represents an act of civic and social responsibility. The novelty of this activity lies in its integration of Islamic values within tax education, where the concept of paying taxes was contextualized as part of a Muslim’s moral duty (fardhu kifayah) and contribution to communal welfare. This Islamic-based approach is particularly relevant to the boarding school environment, fostering not only tax literacy but also ethical and spiritual awareness that aligns with national and religious values.
Pengaruh Environmental, Social, and Governance, Profitabilitas, dan Company Size Terhadap Penghindaran Pajak Shelvi Wijaya; Ermadiani; Nilam Kesuma; Rina Tjandrakirana DP; Umi Kalsum Jiwa Asmara
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 2 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i2.128

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations were obtained. The data were analyzed using multiple linear regression with SPSS version 31. The results show that Environmental, Social, and Governance (ESG) has no effect on tax avoidance, while profitability and company size have a significant negative effect on tax avoidance. ESG implementation is not yet in accordance with the company's tax policy so it has not been able to suppress tax avoidance practices.
Co-Authors Abukosim, Abukosim Alisyah Ramadhani Burhanuddin Khairani Putri Agustin Muhammad Nazhif Kurdiawan Riza Utama Nilam Kesuma Nilam Kesuma Rina Tjandrakirana DP Shelvi Wijaya Umi Kalsum Jiwa Asmara