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Pengaruh Karakteristik Perusahaan, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Hayatun Nisa; Fitriyah
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Karakteristik Perusahaan, Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan-perusahaan pada sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019 hingga tahun 2023. Sampel yang digunakan dalam penelitian ini sebanyak 6 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019 hingga tahun 2023 dengan menggunakan teknik pengambilan sampel purposive sampling. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Variabel yang digunakan dalam penelitian ini yaitu Karakteristik Perusahaan (X1) sebagai variabel bebas pertama, Capital Intensity (X2) sebagai variabel bebas kedua, dan Inventory Intensity sebagai variabel bebas ketiga serta Tax Avoidance (Y) sebagai variabel terikat. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak EViews 12 Student Version Lite. Hasil penelitian menunjukkan bahwa model yang terbaik adalah Fixed Effect Model (FEM). Hasil pada penelitian ini menunjukan bahwa Karakteristik Perusahaan seperti Ukuran perusahaan, Leverage, Capital Intensity dan Inventory Intensity secara parsial tidak berpengaruh terhadap Tax Avoidance, sedangkan Profitabilitas secara parsial berpengaruh negatif terhadap Tax Avoidance, dan secara simultan Karakteristik Perusahaan, Capital Intensity, dan Inventory Intensity berpengaruh terhadap Tax Avoidance.
PENGARUH KOMPLEKSITAS PERUSAHAAN, RISIKO PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY Velia Septia Wulandari; Fitriyah
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.v3i1.353

Abstract

This study aims to determine and analyze the influence of company complexity, company risk, and audit opinion on audit delay in transportation and logistics companies from 2019 to 2024. Company complexity is measured by the number of subsidiaries, company risk is measured using the debt-to-equity ratio (DER), and audit opinion is measured using a dummy variable, where 1 represents an unqualified opinion (WTP) and 0 represents an opinion other than WTP (fair without research). The data used in this study were obtained from the official IDX website and company websites. This study used 15 transportation and logistics companies that had been eliminated according to the specified criteria. The sampling method used in this study was purposive sampling. The data analysis method used panel data regression using Eviews 13.0 software. The results of this study indicate that company complexity, company risk, and audit opinion simultaneously influence audit delay. Partially, the variables of company complexity and company risk influence audit delay. Meanwhile, the variable of audit opinion does not affect audit delay.
PENGARUH INTELLECTUAL CAPITAL, PERENCANAAN PAJAK DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN Nisa Irwanda; Fitriyah
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.408

Abstract

This study aims to analyze the effect of Intellectual Capital, Tax Planning, and Enterprise Risk Management (ERM) disclosure on firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach is employed using panel data regression analysis. The independent variables include Intellectual Capital measured by the Value Added Intellectual Coefficient (VAIC™), Tax Planning measured by the Effective Tax Rate (ETR), and ERM Disclosure measured by a disclosure index. The dependent variable, firm value, is measured using the Tobin’s Q ratio. The study sample consists of 47 companies selected using purposive sampling, resulting in 235 firm-year observations over five years. The findings reveal that Intellectual Capital has a significant effect on firm value. Tax Planning does not have a significant impact, while ERM Disclosure has a positive and significant effect on firm value. Simultaneously, the three independent variables significantly influence firm value. These results highlight the importance of managing intellectual assets and increasing risk disclosure transparency to boost investor confidence and support the enhancement of firm value in the market.
SOSIALISASI PERAN AKUNTANSI, PAJAK DAN INVESTASI MODAL DALAM MENDUKUNG KEBERLANJUTAN BISNIS DI ERA DIGITAL PADA SISWA SMK IPTEK TANGERANG SELATAN Fitriyah; Fithrah Kamaliyah; Sri Agustini
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.372

Abstract

Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. The purpose of the PKM activity is to foster lecturers in improving their abilities, skills, and independence as well as the existence of Pamulang University as an agent of change in order to provide significant benefits to the community. This time the Unpam Accounting Study Program held PKM at SMK IPTEK South Tangerang. The purpose of the PKM activity is to provide socialization of the role of accounting, capital investment tax in supporting business sustainability in the digital era and to increase financial knowledge and skills in managing finances which are very important to be applied in everyday life as provisions in the future. The implementation of PKM in the form of material presentations, discussions and training at the end of the session to determine the extent to which the material can be absorbed is done by questions and answers to students at SMK IPTEK.
EDUKASI MANAJEMEN KEUANGAN RUMAH TANGGA UNTUK KELANJUTAN USAHA BAGI UMKM JAWARA DEPOK Alya Budiantini; Aat Sutihat; Fitriyah
Jurnal Abdi Citra Vol. 3 No. 2 (2026): Jurnal Abdi Citra Volume 3 Nomor 2 Agustus Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i2.439

Abstract

Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. The purpose of the PKM activity is to foster lecturers in improving their abilities, skills, and independence as well as the existence of Pamulang University as an agent of change in order to provide significant benefits to the community. This time the Unpam Accounting Study Program held PKM at UMKM Jawara Depok. The purpose of the activity is to provide financial management eeduaction in managing household finances for the sake of the continuaity of Msme businesses in the future so that it is hoped that economic prosperity will be achieved. The Importance of this activity is due to economic instability and increased knowledge of financial management that is managed and educated the community, to manage household finances well and optimally and skills in financial management can be applied in everyday life as provisiaons in the future. The implementation of PKM Consists of Psesntatins of materials, discussions and training at the enda of the session to determine the extent to whicg the material has been absorbed. A question and answae session was held with UMKM Jawara Depok.
Co-Authors Aat Sutihat Alya Budiantini Fithrah Kamaliyah Hayatun Nisa Nisa Irwanda Sri Agustini Velia Septia Wulandari