Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal JAKBS Jurnal Nusa Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan
Dinar Ambarita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Pertumbuhan Penjualan, Leverage dan Transfer Pricing Terhadap Tax Avoidance Asri Fadilah; Dinar Ambarita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of sales growth, leverage and transfer pricing on tax avoidance. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The sample method used in this research was 10 companies with an observation period of 5 years in the 2018-2022 time period and the number of financial reports sampled in this research was 50. The analytical tool used in this research was analysis with the help of the Eviwers version 10 program. The results of the research conducted show that sales growth, leverage and transfer pricing influence tax avoidance. Meanwhile, sales growth has no effect on tax avoidance, leverage has an effect on tax avoidance and transfer pricing has no effect on tax avoidance.
Pengaruh Perencanaan Pajak, Kebijakan Utang dan Struktur Modal Terhadap Nilai Perusahaan Avita Kirani Putri; Dinar Ambarita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.290

Abstract

This study aims to analyse the effect of tax planning, debt policy and capital structure on firm value. The population used in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) with a period of 2019-2023. The research method used, namely quantitative research methods with panel data regression techniques and the type of data used in this study is secondary data, which is obtained indirectly by collecting financial reports and annual reports from Consumer Non-Cyclicals companies in 2019-2023 published on the IDX website or the official website of each company. This research is based on signal theory. The data collection technique used is the documentation method and literature study. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 21 company samples from 125 company populations, and the observation results include 105 research data for five years in the 2019-2023 period. The independent variables used in this study, namely Tax Planning (X1), Debt Policy (X2) and Capital Structure (X3), and the dependent variable, namely Firm Value (Y). The data analysis method uses panel data regression analysis and hypothesis testing with a significant level of 5%. The results showed that the best model was the Fixed Effect Model (FEM). Based on the results of this study, simultaneously Tax Planning, Debt Policy, and Capital Structure affect Firm Value. Then, partially the results of this study indicate that Tax Planning and Capital Structure affect Firm Value, while Debt Policy has no effect on Firm Value.
PENGARUH ESG (ENVIRONMENTAL, SOCIAL AND GOVERNANCE), BEBAN UTANG DAN KINERJA KEUANGAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024) Latifatul Aini; Dinar Ambarita
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.348

Abstract

This study aims to examine and analyze the influence of ESG (Environmental, Social and Governance), debt burden, and financial performance on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax aggressiveness refers to a company's strategy to minimize tax burdens, which can impact state revenue and create inequality within the tax system. The independent variables in this study are ESG score, debt burden (cost of debt), and financial performance, which is proxied by Return on Assets (ROA). The dependent variable is tax aggressiveness, measured using the Effective Tax Rate (ETR). This research uses a quantitative method with an associative approach to determine the relationship between two or more variables. The data used are secondary data, analyzed using panel data regression through Eviews 10 software. The results show that ESG, debt burden, and financial performance simultaneously have a significant effect on tax aggressiveness. Partially, ESG has a negative effect on tax aggressiveness, while debt burden and financial performance have a positive effect. These findings indicate the importance of good corporate governance and sustainability (ESG) in reducing tax aggressiveness practices. The results are also valuable for governments, investors, and company management in formulating ethical tax policies and business strategies.
PENGARUH CAPITAL INTENSITY, KOMITE AUDIT DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK Nor Aini; Dinar Ambarita
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.355

Abstract

This study aims to obtain empirical evidence regarding the influence of Capital Intensity, Audit Committee, and Political Connections on Tax Aggressiveness. This research is a quantitative associative study. The population in this study comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method. A total of 13 companies were selected as the research sample, resulting in 65 observation data points. Data were processed using Microsoft Office Excel and EViews 13 statistical software, with analysis including descriptive statistics, model selection tests, classical assumption tests, coefficient of determination, panel data regression analysis, F-statistic test, and t-statistic test. The results of the study indicate that Capital Intensity, Audit Committee, and Political Connections simultaneously have an influence on Tax Aggressiveness. The t-statistic test results show that Capital Intensity has a negative partial effect on Tax Aggressiveness, and the Audit Committee has a positive partial effect on Tax Aggressiveness. Meanwhile, Political Connections do not have a significant effect on Tax Aggressiveness.
Co-Authors Asri Fadilah Avita Kirani Putri Latifatul Aini Nor Aini