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All Journal Jurnal EMT KITA IKRA-ITH EKONOMIKA Journal on Education Jurnal Review Pendidikan dan Pengajaran (JRPP) PESHUM Jurnal Manajemen dan Pemasaran Outline Journal of Economic Studies
Shintami Oktavia
Universitas Negeri Medan
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Penghindaran Pajak Dan Pengelakan Pajak Terhadap Nilai Perusahaan Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Shintami Oktavia; Yeni Indriani BR Manurung; Endang Sriwahyuni Sitompul; Tiarasi G. Pakpahan; Iren Maulana Samosir; Ageng Jihan Faradilla; Fatio Dorisday Situmorang
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12490

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak (Effective Tax Rate/ETR) dan pengelakan pajak (Cash Effective Tax Rate/CETR) terhadap nilai perusahaan jasa yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa baik ETR maupun CETR secara parsial maupun simultan tidak berpengaruh signifikan terhadap nilai perusahaan. Hal ini mengindikasikan bahwa investor lebih memperhatikan faktor fundamental perusahaan dibandingkan strategi perpajakan. Implikasi dari penelitian ini adalah pentingnya perusahaan untuk meningkatkan transparansi, tata kelola, dan kinerja operasional sebagai faktor utama penentu nilai perusahaan.
Pengaruh Penghindaran Pajak dan Perencanaan Pajak terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Shintami Oktavia; Situngkir, Jenni; Farhan, Farhan; Ratri Aulia Wijaya; Simanungkalit, Nurul Amalyiah; Pardosi, Urbano I.R.S
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12546

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh parsial dan simultan dari Penghindaran Pajak (diukur dengan Cash Effective Tax Rate/CETR) dan Perencanaan Pajak (diukur dengan Effective Tax Rate/ETR) terhadap Nilai Perusahaan (diukur dengan Tobin’s Q) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Sampel penelitian berjumlah 30 data observasi yang diperoleh dari 10 perusahaan selama periode tiga tahun menggunakan metode purposive sampling. Data dianalisis menggunakan metode analisis regresi linear berganda dengan perangkat lunak SPSS. Hasil uji hipotesis menunjukkan bahwa: (1) Penghindaran Pajak (CETR) tidak berpengaruh signifikan terhadap Nilai Perusahaan (Sig. T = 0.246 > 0.05). (2) Perencanaan Pajak (ETR) berpengaruh negatif dan signifikan terhadap Nilai Perusahaan (Sig. T = 0.032 < 0.05; B = -11.585). (3) Secara simultan (Uji F), Penghindaran Pajak dan Perencanaan Pajak tidak berpengaruh signifikan terhadap Nilai Perusahaan (Sig. F = 0.084 > 0.05). Selain itu, Koefisien Determinasi (Adjusted R Square) sebesar 0.106 menunjukkan bahwa hanya 10.6% variasi Nilai Perusahaan yang dapat dijelaskan oleh kedua variabel pajak, sedangkan sisanya 89.4% dijelaskan oleh faktor lain
When Profit Outweighs Sustainability: Empirical Evidence from ESG and Firm Value in Indonesia Energy Industry Sirait, Dita Eka Pertiwi; Mardhiyah, Ainul; Oktavia, Shintami
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5798

Abstract

This study aims to examine the role of sustainability and profitability in influencing firm value within Indonesia’s energy sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Sustainability performance is measured using the Environmental, Social, and Governance (ESG) disclosure score, while profitability is represented by the Return on Assets (ROA). Firm value is proxied by Tobin’s Q ratio. The research sample consists of 32 energy companies selected using a purposive sampling method. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) and the Generalized Least Squares (GLS) approach with cross-section weighting to address potential heteroskedasticity issues. The results reveal that ESG disclosure has no significant effect on firm value, whereas profitability exerts a positive and significant influence. Simultaneously, ESG and profitability jointly have a significant impact on firm value. These findings indicate that investors in Indonesia’s energy sector remain more focused on profitability as the primary determinant of firm value, while sustainability performance has yet to become a key consideration in investment decisions. This study contributes to the ongoing discussion on the integration of ESG factors into firm valuation, particularly within emerging market contexts such as Indonesia.
Bibliometric Analysis of Financial Technology Adoption by MSMEs in Indonesia Nurkholik, Adam; Sitorus, Anggi Pratiwi; Oktavia, Shintami; Simanjuntak, Loranty Folia; Azhari, Shofwan Sasri; Sormin, Imanuddin Husayn; Gavriel, Lemuel Hezekiah; Evani, Ruthania; Tangkas, Maria Gabriel Oktriana
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5892

Abstract

This research aims to map the knowledge architecture and research landscape regarding the adoption of financial technology by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Although MSMEs are vital to the national economy, contributing 61% of the GDP, a comprehensive understanding of research trends, collaboration networks, and thematic gaps remains fragmented. To bridge this gap, this study presents a helicopter view thru a comprehensive literature synthesis. This research uses a bibliometric analysis design. Data was collected from the leading database Dimension.ai using specific keywords. Then, the data was analyzed to visualize citation networks, co-authorship, and keyword mapping using VOSviewer software. The results revealed that the research focus was divided into three main thematic clusters: Cluster Red (Islamic fintech, P2P lending), Cluster Green (digital economy, technology adoption), and Cluster Blue (MSME performance and risk management). The collaboration network shows a strong pattern, dominated by key authors affiliated with major universities in Indonesia, such as Airlangga University and the University of Indonesia. Nevertheless, reputable international journals (Heliyon, Sustainability) remain the primary citation references, highlighting a gap between national research productivity and global citation rates. This research theoretically confirms the shift in fintech adoption research by incorporating contextual and structural dimensions.
Analisis Strategi Pemasaran pada PT Telkom Tbk Shintami Oktavia; Muhammad Baihaqi; Zaky Asdhika Sinaga; Teddy Ramaditya; Henriadi Hasibuan; Aldi Lumbanraja; Sri Ningsih Karnance; Hanna Maria Siagian
Journal on Education Vol. 7 No. 2 (2025): Journal on Education: Volume 7 Nomor 2 Tahun 2025 In Progress (Januari-Februari
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8335

Abstract

Information in a company is very important to support its continued development, so there is a reason that information is very much needed for a company. One of the companies that uses an integrated information system network to facilitate the running of the company's business is PT. Telkom is required to further improve the quality and quantity of its services in order to become the best telecommunications company in Indonesia and even the world, not only that, PT Telkom also realizes that there is an important role for human resources (HR) in helping the company to achieve its main goals, and in helping the company to achieve its main goals, and in its implementation must consider social, functional and employee interests.
Co-Authors Adam Nurkholik Ageng Jihan Faradilla Ainul Mardhiyah, Ainul Aldi Lumbanraja AlFarisi, Mhd Rasyid Anggi Pratiwi Sitorus Aritonang, Friska Febiola Atikah, Dhiya Azhari, Shofwan Sasri Cecilia Miranda Lumbangaol Delfira, Asyifah Fauzah Dicky M.C Sinulingga Dita Masela Saragih Endang Sriwahyuni Sitompul Evani, Ruthania Evi Syuriani Harahap Faizah Khairani Srg Faizah Khairani Srg Farhan Farhan Farhan Farhan Fatio Dorisday Situmorang Fauzan, Itsqon Wafi Febrina Anak Ampun, Grace Analita Febrina Anak Ampun Friska Febiola Aritonang Gavriel, Lemuel Hezekiah Hanna Maria Siagian Hasiandra Simanjuntak Henriadi Hasibuan Hutapea, Nurlila azmi Ida Ayu Atika Putri Iren Maulana Samosir Irma Bonita Simbolon Irvan Affandi Irvan Affandi Loranty Folia Simanjuntak Mahya Sabilillah Maya Martiza Sari Meiriza, Mica Siar Monica, Peby Muhammad Alhasymi Matondang Muhammad Baihaqi Muhammad Ikrom Nst Muhammad Ikrom Nst Nafidza Shadrina Nurjannah Nurjannah Nurjannah Nurjannah Panahatan Siagian, Nielsen Samuel Panjaitan, Ariel Imanuel Pardosi, Urbano I.R.S Putri Sandrina Sitompul Radhika Narwastu Ramadani, Suci Ramadhani, Dilla Amelia Ratri Aulia Wijaya Richna Handriyani Sebayang, Dira Febrina Siahaan, Robin Cornelius Simanungkalit, Nurul Amalyiah Simbolon, Irma Bonita Sirait, Dita Eka Pertiwi Sitorus, Lasria Situngkir, Jenni Sormin, Imanuddin Husayn Sri Ningsih Karnance Tangkas, Maria Gabriel Oktriana Tarigan, Ayu Primsa Br Teddy Ramaditya Tiarasi G. Pakpahan Yeni Indriani Br Manurung Yuliarman, Putri Zahru Saritza Zahru Saritza Zaky Asdhika Sinaga