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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Ekonomi
Putri, Vallerie Redyna
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Firm Size dan Sales Growth terhadap Tax Avoidance Putri, Vallerie Redyna; Falatifah, Mira; Karlinah, Lady
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2679

Abstract

Taxation plays a crucial role as one of the main sources of Indonesia’s revenue. However, taxpayers often attempt to avoid it through tax avoidance practices that exploit gaps or loopholes in tax regulations. This study aims to analyze the effect of profitability, firm size, and sales growth on tax avoidance. The sampling method used is purposive sampling, with a sample of 31 manufacturing companies in the food and beverage sub-sector from 2020 to 2022, obtained from secondary data on the Indonesia Stock Exchange website. The results of this study indicate that, partially, profitability has a significant negative effect on tax avoidance, firm size has a significant positive effect on tax avoidance, and sales growth has an insignificant negative effect on tax avoidance. Meanwhile, simultaneously, all three independent variables have an effect on tax avoidance. Keywords: Profitability, Firm Size, Sales Growth, Tax Avoidance
The Influence of Local Culture on MSME Accounting and SDG Attainment in Tangerang Lawita, Florencia Irena; Ario Wicaksono, Dading Damas; Putri, Vallerie Redyna; Orlanda, Rosalyn
Jurnal Bisnis dan Ekonomi Vol 3 No 2 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i2.104

Abstract

Objective : This study aims to analyze how local culture influences accounting practices in Micro, Small, and Medium Enterprises (MSMEs) in Tangerang and how it contributes to achieving the Sustainable Development Goals (SDGs). Methods : Using a qualitative approach with in-depth interview methods with MSME actors, it was found that cultural values such as cooperation, kinship, deliberation, and trust are the basis for business decision making and financial management. Research results : The results of the study indicate that local culture-based accounting practices support economic empowerment, social inclusion, and sustainable development, but also face challenges in terms of accountability and digitalization.
Hubungan Capital Intensity Ratio, Firm Size, Digital Transformation terhadap Tax Avoidance dengan CSR sebagai Moderasi Karlinah, Lady; Tallane, Yoan Yohana; Putri, Vallerie Redyna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2481

Abstract

This research analyzes how Firm Size, Digital Transformation, and Capital Intensity Ratio influence Tax Avoidance, with Corporate Social Responsibility as a moderator. "This research targets non-cyclical and cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses purposive sampling and produces 62 companies and 186 data points from 2020 to 2022. This research uses Eviews 12.0 to panel data regression analysis. The panel data test, Chow test, and Hausman test were then run simultaneously to quantify the data." The research results show that Firm Size, Capital Intensity Ratio, and Digital Transformation all help avoid taxes. CSR regulations will reduce the Tax Avoidance effect of Capital Intensity Ratio, Firm Size, and Digital Transformation.
Co-Authors Ario Wicaksono, Dading Damas Falatifah, Mira Florencia Irena Lawita Karlinah, Lady Orlanda, Rosalyn Tallane, Yoan Yohana