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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Indah Hernawati, Retno
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba Veronica Simanjuntak, Ratna; Oktafiyani, Melati; Indah Hernawati, Retno; Hadi Saputra, Dian Festiana
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10888

Abstract

This research aims to determine the influence of tax planning and profitability on the earnings management of the transportation and logistics sector listed on the Indonesia Stock Exchange in 2017–2022. This study falls into the category of quantitative research. Purposive sampling was the method used for the sampling process. Thus, six companies in the transportation and logistics industry made up the sample. Documentation is the method of data collection that is employed. SPSS version 24 software was used to perform the data analysis for multiple linear regression. The results of this study reveal that tax planning has no effect on earnings management. while profitability has an effect on earnings management..
PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN : TAX AVOIDANCE IN INDONESIA: PROFITABILITY FACTORS, CAPITAL INTENSITY AND INVENTORY INTENSITY Rahmawati, Vivi; Indah Hernawati, Retno
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.681-693

Abstract

This research aims to identify the effect of profitability, capital intensity and inventory intensity on tax avoidance in mining companies listed on the Indonesian Stock Exchange from 2019 to 2023. This research is quantitative research using secondary data in the form of company annual financial reports obtained from the official website is www.idx.co.id as well as the official website of each mining company. The analysis technique is multiple linear regression. The population is mining sector companies listed on the IDX in the period 2019 to 2023 and a sample of 112 data was obtained using the purposive sampling. The results show that profitability has influence on tax avoidance, that a greater level of profitability will increase the company's potential to avoid tax.  On the other hand, capital intensity and inventory intensity have no influence on tax avoidance. The companies invest their assets in the fixed assets and inventory are not always used as a reduction in the tax burden but are used as company operational costs.
Co-Authors Hadi Saputra, Dian Festiana Melati Oktafiyani Rahmawati, Vivi Veronica Simanjuntak, Ratna