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All Journal International Journal of Business and Applied Economics (IJBAE) Economics, Business, Management, & Accounting Journal Indonesian Journal of Community Engagement
Rina Tjandrakirana DP
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.
Cultivating Investment Awareness From an Early Age for High School Students at Raudhatul Ulum Sakatiga Islamic Boarding School, Ogan Ilir Regency Khairani Putri Agustin; Muhammad Nazhif Kurdiawan Riza Utama; Fazila Maharani; Rina Tjandrakirana DP; Alditya Aris Rinandy
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.v2i1.84

Abstract

This community service activity aims to address the low understanding of investment and financial management among Islamic boarding school students as part of efforts to strengthen financial literacy from an early age. The program was carried out at Raudhatul Ulum Islamic Boarding School Integrated High School in Sakatiga, Ogan Ilir Regency, involving 40 students. The activity included interactive lectures, discussions, simulations, and practical mentoring over three days. The results showed that participants were able to understand the basic concepts of financial management, recognize various forms of simple investments, and demonstrate wiser attitudes toward managing their pocket money. This activity is expected to foster a culture of financial literacy among students and serve as an initial step in developing a smart, independent, and future-oriented young generation.  
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 Alditya Aris Rinandy Burhanuddin Ermadiani Fazila Maharani Khairani Putri Agustin Muhammad Nazhif Kurdiawan Riza Utama Nilam Kesuma Shelvi Wijaya Umi Kalsum Jiwa Asmara