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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Golden Ratio of Community Services and Dedication International Journal of Education and Social Science (IJESS) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Kalam
Muhammad Ikhsan Febriyanto
Program Studi D4 Akuntansi Perpajakan, Fakultas Ekonomi Dan Bisnis. Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance Ari Hamzah, Ridwan Fauzi; Febriyanto, Muhammad Ikhsan; Sari, Wulan Nurdiana; Suripto, Suripto
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.25836

Abstract

Abstract According to a report from the Tax Justice Network, it is estimated that tax losses caused by tax evasion practices in Indonesia reach around IDR. 68.7 trillion. The report also noted that companies in Indonesia contributed as much as Rp. 67.6 trillion in tax avoidance practices, while individuals as individual taxpayers contribute around Rp. 1.1 trillion. This research aims to obtain empirical evidence that reveals the consequences of capital intensity and company size on the use of tax avoidance strategies. This type of research is associative quantitative. The data utilized in this research consists of annual financial reports on 'manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during' the period from 2017 to 2021. A purposive sampling method was used to select 8 companies as a sample observed for 5 years. Thus, in this research, 40 companies were the objects of observation. Data analysis was carried out using panel data regression. The research results show that there is a significant positive influence between capital intensity and tax avoidance practices, and there is a significant positive relationship between company size and tax avoidance practices. Abstrak Menurut laporan Tax Justice Network, kerugian pajak akibat praktik penghindaran pajak di Indonesia diperkirakan mencapai sekitar Rp. 68,7 triliun. Laporan tersebut juga mencatat perusahaan-perusahaan di Indonesia memberikan kontribusi sebesar Rp. 67,6 triliun dalam praktik penghindaran pajak, sedangkan orang pribadi sebagai wajib pajak orang pribadi berkontribusi sekitar Rp. 1,1 triliun. Penelitian ini bertujuan untuk memperoleh bukti empiris yang mengungkapkan pengaruh intensitas modal dan ukuran perusahaan terhadap penggunaan strategi penghindaran pajak. Jenis penelitian ini adalah kuantitatif asosiatif. Data yang digunakan dalam penelitian ini terdiri dari laporan keuangan tahunan pada 'perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama' periode 2017 hingga 2021. Metode purposive sampling digunakan untuk memilih 8 perusahaan sebagai sampel yang diamati. 5 tahun. Dengan demikian, dalam penelitian ini terdapat 40 perusahaan yang menjadi objek pengamatan. Analisis data dilakukan dengan menggunakan regresi data panel. Hasil penelitian menunjukkan terdapat pengaruh positif signifikan antara intensitas modal terhadap praktik penghindaran pajak, dan terdapat hubungan positif signifikan antara ukuran perusahaan dengan praktik penghindaran pajak.  
STRATEGI BERSAING MEMODERASI INOVASI HIJAU, GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Febriyanto, Muhammad Ikhsan; Nofryanti, Nofryanti; Rosini, Iin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.959

Abstract

Sustainability Performance Sustainability within a company in the form of reporting is an important step that can be taken towards corporate sustainability. Investors, regulators and other stakeholders are increasingly exploring their interest in developing sustainable reporting practices. The aim of this research is to analyze Competitive Strategies for Moderating Green Innovation, Growth Options and Public Ownership on Sustainability Performance in energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data from annual reports and sustainability reports. This type of research is associative quantitative. The sample selection in this research used a purposive sampling method, namely selecting samples based on predetermined criteria. The number of samples in this research was 28 companies. The research sample consisted of 140 observations made at energy sector companies during the 2018-2022 period. Hypothesis testing in this research is the model chosen, namely the Fixed Effect Model. The results of this research show that Green Innovation has a positive effect on Sustainability Performance. Growth Options have a positive effect on Sustainability Performance. Public Ownership has no effect on Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Green Innovation and Sustainability Performance. Competitive Strategy moderates and weakens the relationship between Growth Options and Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Public Ownership and Sustainability Performance.
Peran Public Ownership dalam Memoderasi Hubungan Growth Option, Investment Opportunity Set, Corporate Governance dengan Kinerja Keberlanjutan: Studi Empiris pada Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2019-2023 Wulandari, Fitri; Khotimah, Husnul; Luthfiah, Yussi Dwi; Febriyanto, Muhammad Ikhsan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1032

Abstract

This research examines the influence of growth options on sustainability performance, the influence of investment opportunity sets on sustainability performance, the influence of corporate governance on sustainability performance in primary consumer goods sector companies on the Indonesia Stock Exchange. This research also examines the role of public ownership as a moderator. The research method used in this research is the Quantitative Research Method with Purposive sampling. By using the eviews program, this research has proven that the Investment Opportunity Set has an effect on sustainability performance, while Growth Options and Corporate Governance have no effect on sustainability performance. At the same time, this research also finds that public ownership can weaken the influence of corporate governance on sustainability performance.
The Influence of Managerial Ownership on Company Value in Manufacturing Companies Kurniawati, Desi; Erliana, Erliana; Febriyanto, Muhammad Ikhsan; Yulyanah, Yulyanah
IJESS International Journal of Education and Social Science Vol. 6 No. 1 (2025): VOL 6 NO 1 APRIL 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/ijess.v6i1.446

Abstract

The purpose of this study is to determine the Effect of Managerial Ownership on Company Value. This study uses a descriptive quantitative approach with data collection techniques using secondary data. The study population includes companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling in this study used the purposive sampling method, so that a sample of 248 research samples was obtained. The data used in this study uses secondary data obtained from the annual report of mining companies. The data analysis method used is multiple linear regression analysis using the Eviews 10 program. The results of the study Managerial Ownership has a positive effect on Company Value.
Financial Governance Socialization for Public Organizations at the Community Empowerment Institution (LPM) of Rempoa Subdistrict Yusuf, Y.; Fitri, Euis Nessia; Febriyanto, Muhammad Ikhsan
Golden Ratio of Community Services and Dedication Vol. 5 No. 2 (2025): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i2.1468

Abstract

This community service program aims to improve financial governance in public organizations through a case study at the Community Empowerment Institution (LPM) of Rempoa Subdistrict. The LPM plays a key role in grassroots development but faces challenges in budget planning, bookkeeping, financial reporting, and internal control. The program employed participatory methods, including socialization, workshops, technical assistance, and focus group discussions. Results show a significant increase in participants’ understanding of public financial principles, with 75% able to draft simple budgets and 50% capable of accurate transaction recording. The program also led to the development of a basic internal control mechanism adopted by 80% of participants. These outcomes indicate that targeted interventions can strengthen transparency and accountability in local institutions. This initiative highlights the importance of capacity building and practical tools in empowering community organizations. Ongoing support and digital integration are recommended to sustain these improvements.
Pengaruh Ukuran Perusahaan dan Intensitas Modal Terhadap Tax Avoidance : Studi Empiris Pada Perusahaan Energy Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salsabila, Syafina; Febriyanto, Muhammad Ikhsan
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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

Abstract

This study aims to analyze the effect of firm size and capital intensity on tax avoidance practices among energy sector companies listed on the Indonesia Stock Exchange. Tax avoidance is viewed as a managerial strategy to legally minimize tax burdens through aggressive tax planning. This study adopts a quantitative approach using secondary data obtained from corporate financial statements. Panel data regression analysis is employed to generate more comprehensive and accurate results. The findings reveal that firm size does not have a significant effect on tax avoidance, while capital intensity significantly influences the level of corporate tax avoidance. These results indicate that a company’s asset structure plays a more important role in encouraging tax avoidance practices than the scale of the firm itself. This study is expected to contribute theoretically to the development of taxation literature and provide practical insights for stakeholders in formulating more effective tax policies.
Belajar Akuntansi Seru: Catat, Hitung, dan Pahami Pajak Untuk Remaja Di Yayasan Al-Ikhwaniyah Yusuf, Yusuf; Febriyanto, Muhammad Ikhsan; Aerlangga, Aerlangga
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 5 No. 1 (2026): Pembedayaan Masyarakat Desa Berorientasi Local Genius
Publisher : Prisani Cendekia

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

Abstract

Accounting and taxation are essential components of financial literacy; however, they are often perceived as complex and uninteresting by young people. This community service program aimed to improve basic accounting literacy and tax awareness among adolescents at Yayasan Al-Ikhwaniyah through an interactive and enjoyable learning approach. The program was implemented using an educational and participatory method that combined interactive lectures, group discussions, simulations, and hands-on practice. Participants were introduced to simple financial recording, including income and expense tracking, as well as basic concepts of taxation and its role in national development. The results indicated a noticeable improvement in participants’ understanding of basic accounting concepts and their awareness of the importance of taxes. In addition, the program fostered positive attitudes toward responsible financial behavior and early tax awareness. Overall, this community service activity demonstrates that contextual and engaging learning methods are effective in enhancing financial and tax literacy among adolescents and can serve as a foundation for developing responsible economic behavior in the future.
Pengaruh Intensitas Modal Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023) Santoso, Phileo Romance Nathannael; Febriyanto, Muhammad Ikhsan
Jurnal Akuntansi dan Manajemen Bisnis Vol. 5 No. 3 (2025): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v5i3.2439

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh intensitas modal dan beban pajak tangguhan terhadap penghindaran pajak pada perusahaan sektor properti dan real estat yang terdaftar di bursa. Penelitian ini dilatarbelakangi oleh meningkatnya perhatian terhadap praktik penghindaran pajak perusahaan yang berpotensi mengurangi penerimaan negara, meskipun masih berada dalam batas ketentuan hukum. Pendekatan kuantitatif digunakan dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan. Analisis regresi data panel diterapkan untuk menguji pengaruh parsial dan simultan dari variabel independen terhadap penghindaran pajak. Hasil penelitian menunjukkan bahwa beban pajak tangguhan berpengaruh signifikan terhadap penghindaran pajak, yang mengindikasikan bahwa perbedaan antara laba akuntansi dan laba kena pajak berperan penting dalam strategi perpajakan manajerial. Sebaliknya, intensitas modal tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak, yang mengimplikasikan bahwa investasi pada aset tetap tidak terutama didorong oleh pertimbangan pajak. Secara simultan, variabel independen memberikan kontribusi yang bermakna dalam menjelaskan variasi perilaku penghindaran pajak. Temuan ini memberikan implikasi bagi regulator, akademisi, dan pemangku kepentingan dalam memahami dinamika perencanaan pajak perusahaan.
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Muhammad Ikhsan Febriyanto; Siti Nurul Fathimah; Desi Kurniawati
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2496

Abstract

This study aims to examine the effect of firm size and audit committee on financial distress in banking sector companies. Financial distress is proxied by financial ratios, firm size is measured using the natural logarithm of total assets, and the audit committee is measured by the number of audit committee members. The study employs secondary data obtained from annual financial statements of banking companies listed on the Indonesia Stock Exchange, with a total of 105 observations. Panel data regression analysis is conducted using EViews software, and the best estimation model is selected through the Chow test and Hausman test. The results indicate that firm size has a significant negative effect on financial distress, suggesting that larger firms tend to have lower financial distress risk. Meanwhile, the audit committee has a significant positive effect on financial distress, highlighting the important role of audit committees in strengthening corporate oversight and financial transparency. Simultaneously, firm size and audit committee significantly affect financial distress. These findings imply that strengthening corporate governance mechanisms and optimizing asset management are crucial in mitigating financial distress risk in the banking sector.
Co-Authors AA Sudharmawan, AA Aerlangga, Aerlangga Ari Hamzah, Ridwan Fauzi Desi Kurniawati Desi Kurniawati Erliana, Erliana Fitri Wulandari Fitri, Euis Nessia Luthfiah, Yussi Dwi Nofryanti, Nofryanti Rosini, Iin Salsabila, Syafina Santoso, Phileo Romance Nathannael Sari, Wulan Nurdiana Siti Nurul Fathimah Suripto Suripto Yulyanah, Yulyanah Yusuf Yusuf Yusuf, Y.