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All Journal MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Hilary Flora A. T. Lasar
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KONSERVATISME, KOMPENSASI MANAJEMEN, DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK YESHINTA CHAMAS; HILARY FLORA A. T. LASAR
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i1.3441

Abstract

This research examines the determinants of corporate tax avoidance by analyzing the roles of leverage, profitability, independent board of commissioners, audit committee, capital intensity, firm size, accounting conservatism, and management compensation. The study focuses on 110 manufacturing companies listed on the Indonesia Stock Exchange during the 2022 to 2024 observation period. Sample selection was conducted using a purposive sampling approach. Secondary data were analyzed using multiple linear regression techniques. The findings reveal that profitability, audit committee, and firm size show a significant impact on corporate tax avoidance. In contrast, leverage, independent board of commissioners, capital intensity, accounting conservatism, and management compensation do not significantly influence tax avoidance practices.
Pengaruh Ukuran Dewan, Karakter Eksekutif dan Faktor Lainnya terhadap Penghindaran Pajak Cindy Junisaviolika Hernandi; Hilary Flora A. T. Lasar
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/yfjeaa50

Abstract

The purpose of this study is to analyze factors that can influence tax avoidance in manufacturing companies. This study uses seven independent variables: CEO narcissism, board of commissioners size, female directors, financial distress, company size, return on assets, and executive character. The sample used in this study consists of 217 sample data from 74 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. The method used in this study is purposive sampling. To analyze the data, this study uses multiple regression. This study found that the independent variable of financial distress has a positive effect and return on assets (ROA) has a negative effect on tax avoidance. While CEO narcissism, board size, female directors, company size and executive character do not affect tax avoidance.
Literasi Keuangan Dan Digital Marketing Untuk Desa Wisata Di Wilayah Kabupaten Cirebon Emir Kharismar; Toni Ari Wibowo; Hilary Flora A. T. Lasar; Andhalia Liza Marie; Elizabeth Timothy; Ariesta Tika K.P.S Putri
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5mv7ys47

Abstract

Pengembangan desa wisata memerlukan penguatan aspek sumber daya manusia khusunya dalam memberikan pemahaman literasi keuangan dan pemasaran digital, agar mampu meningkatkan daya saing dan keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan pemahaman kelompok kerja desa wisata di Kabupaten Cirebon mengenai pengelolaan keuangan, pemanfaatan layanan dari lembaga keuangan, branding dan digital marketing. Kegiatan ini dilaksanakan tanggal 1 November 2025 di Dinas Kebudayaan dan Pariwisata Kabupaten Cirebon dengan jumlah peserta sebanyak 20 kelompok kerja desa wisata. Metode pelaksanaan berupa penyampaian materi, diskusi interaktif, dan sesi tanya jawab. Kegiatan PkM merupakan kolaborasi antara 2 institusi pendidikan yaitu, Sekolah Tinggi Ilmu Ekonomi Trisakti & Politeknik Pariwisata Prima Internasional. Hasil kegiatan menunjukan tingginya antusiasme peserta dan meningkatnya pemahaman mengenai pentingnya pemisahan keuangan pribadi dan usaha, pencatatan keuangan, pengelolaan arus kas, serta pemanfaatan media digital sebagai sarana promosi. Kegiatan ini diharapkan menjadi langkah awal dalam memperkuat kapasitas pengelola desa wisata sehingga mampu meningkatkan daya saing UMKM, mendorong pertumbuhan ekonomi lokal, dan mendukung pengembangan desa wisata yang berkelanjutan
Co-Authors Andhalia Liza Marie Ariesta Tika K.P.S Putri Cindy Junisaviolika Hernandi Elizabeth Timothy KHARISMAR, EMIR Toni Ari Wibowo YESHINTA CHAMAS