Article Per Year (5 Year)
p-Index From 2020 - 2025
2.439
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Disrupsi Bisnis Abdimisi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) JURNAL LENTERA AKUNTANSI Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Accounting, Management and Economics Research Journal of Management Accounting, Tax and Production Perwira Journal of Economics and Business (PJEB) Jurnal Ekonomi dan Bisnis
Ismanto, Juli
Unknown Affiliation
Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Veterinary Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Pengaruh Beban Pajak Tangguhan, Keputusan Investasi, Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Wulandari, Resti; Ismanto, Juli
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3411

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak tangguhan, keputusan investasi, dan kinerja keuangan terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan food beverage pada sektor consumer non cyclical yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Jumlah sampel yang di peroleh dengan teknik pengambilan sampel purposive sampling adalah 15 perusahaan dengan pengamatan selama 5 tahun. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder, jenis penelitian ini adalah asosiatif. Sedangkan teknik pengumpulan data yang digunakan teknik pengumpulan dokumenter yaitu penggunaan data yang berasal dari dokumen yang sudah ada. Metode dokumenter ini dilakukan dengan cara mengumpulkan laporan tahunan, laporan keuangan dan data lain yang diperlukan. Hasil penelitian ini menunjukkan bahwa beban pajak tangguhan, keputusan investasi, dan kinerja keuangan berpengaruh positif secara simultan terhadap nilai perusahaan, dan secara parsial beban pajak tangguhan tidak berpengaruh terhadap nilai perusahaan, keputusan investasi dan kinerja keuangan berpengaruh terhadap nilai perusahaan.
The effect of fiscal loss compensation, capital intensity and company age on tax avoidance Silvera, Cut Putri; Ismanto, Juli
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1048

Abstract

Tax avoidance is a strategy and technique carried out by taxpayers safely because it does not violate tax provisions. This technique usually takes advantage of loopholes (grey areas) in tax regulations to reduce the amount of tax to be paid. The government does not like tax avoidance because it directly reduces state revenues. This study aims to determine the effect of fiscal loss compensation, capital intensity, and company age on tax avoidance. Secondary data comes from the financial statements of companies included in the Consumer Non-Cyclicals Sub-Sector Food and Beverage index listed on the IDX during the 2019-2023 period. A total of 14 companies were used as research samples for five years. Panel data regression analysis was used in this study. The results showed that fiscal loss compensation and capital intensity did not have a significant effect on tax avoidance. Conversely, company age has a significant effect on tax avoidance. This shows that company age can indirectly affect tax avoidance. Older companies tend to reduce costs including their tax costs because of the experience and learning they have and the influence of other companies in the same or different industries. Companies that operate longer also become more adept at managing their taxes based on previous experience. Logically, the longer a company operates, the more experience it has so that the human resources it has become more adept at managing and administering tax burdens, which ultimately increases the tendency to engage in tax avoidance.  
Exploring the Influence of Political Connections, Managerial Ownership, Capital Intensity and Company Size on Tax Aggressiveness Sulistyana, Dewi; Ismanto, Juli
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.230

Abstract

This study aims to identify the effect of political connections, managerial ownership, capital intensity, and company size on tax aggressiveness. The data used in this study are secondary, taken from the financial statements of companies listed in the energy sector index on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analysis method used is panel data regression, with sampling using purposive sampling. From this process, nine companies were selected as research objects for five years. The results of the study indicate that political connections have a significant effect on tax aggressiveness. On the other hand, managerial ownership, capital intensity, and company size do not have the same effect. This finding indicates that companies with political connections tend to be more aggressive in managing their tax burdens. These political connections can provide certain access and benefits that allow companies to implement more aggressive tax avoidance strategies. The implications of tax aggressiveness found in this study are that companies need to ensure that their financial statements are prepared in accordance with Financial Accounting Standards and make wise decisions in terms of taxation, without taking aggressive actions in tax avoidance.
Pengaruh Ukuran Perusahaan, Keputusan Pendanaan, Dan Kinerja Keuangan Terhadap Nilai Perusahaan Ismanto, Juli; Setiawan, Irwan
Surplus: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): Juni-Nopember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v1i2.396

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, keputusan pendanaan, dan kinerja keuangan terhadap nilai perusahaan. Data sekunder bersumber dari laporan keuangan perusahaan yang termasuk dalam perusahaan indeks sektor Industrial Goods (Barang Perindustrian) yang terdaftar di BEI selama periode 2017-2021. Jumlah sampel yang digunakan sebanyak 40 perusahaan sebagai objek penelitian selama lima tahun. Analisis regresi data panel digunakan sebagai mekanisme dalam penelitian ini. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan dengan arah koefisien negatif. Di sisi lain, keputusan pendanaan, dan kinerja keuangan tidak berpengaruh terhadap nilai perusahaan. Oleh karena itu, diperoleh kesimpulan bahwa ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan dengan arah koefisien negatif mengindikasikan bahwa semakin besar ukuran perusahaan, maka akan semakin besar pula biaya keagenan yang harus dikeluarkan perusahaan untuk mengatasi masalah keagenan dan melakukan diversifikasi pada produk yang kurang menguntungkan dan menyerap banyak sumber daya, sehingga hal ini dapat menurunkan nilai perusahaan.
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, LEVERAGE, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS Ismanto, Juli; Abdurachman, Arya
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 2 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i2.141

Abstract

This study was inspired to look at the factors that influence the practice of tax aggressiveness seen in financial factors and corporate governance. The research was then developed by proving other factors that strengthen the importance of the company's information breadth in eliciting a response from the market that can affect the level of tax aggressiveness, namely financial distress. The object of this research is companies in the Real Estate & Property Services Sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The samples taken from this study were taken using the purposive sampling method, which resulted in a total of 15 companies for 4 years. The results of research on institutional ownership, leverage, and financial distress on tax aggressiveness can be concluded that institutional ownership and leverage have no effect on tax aggressiveness, while financial distress affects tax aggressiveness with a negative coefficient direction, proving empirically that when companies face financial difficulties, their top priorities tend to maintain liquidity and meet urgent financial obligations.
Pengaruh kebijakan dividen dan beban pajak tangguhan terhadap nilai perusahaan dengan return saham sebagai variabel moderasi Pernita, Dita; Ismanto, Juli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v7i3.5145

Abstract

The purpose of this study is to analyze the effect of dividend policy and deferred tax burden on firm value and stock returns. For the years 2020–2023, this study aims to examine the determinants that influence changes in firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange. A total of 10 companies were used as research samples over a four-year period, resulting in 40 data samples. For equations I and II, panel data regression analysis was used using a fixed effect regression model. Using the EViews13 program, a purposive sampling approach was used to test the hypothesis. The results showed that H1 Dividend Policy and Deferred Tax Burden both have an impact on firm value simultaneously, H2 Dividend Policy and H3 Deferred Tax Burden have no impact on firm value, and the MRA test showed that H4 Stock Returns cannot moderate the effect of Dividend Policy on Firm Value while H5 Stock Returns can moderate the effect of Deferred Tax Burden on Firm Value.
Dampak Intensitas Modal, Kualitas Audit dan Konservatisme Akuntansi Terhadap Penghindaran Pajak: Pendekatan Kontinjensi Darmawan, Eka; Ismanto, Juli
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 1 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i1.4911

Abstract

Pajak merupakan sumber pendapatan yang dapat mempengaruhi besarnya pendapatan suatu negara, namun kasus penghindaran pajak masih saja dilakukan oleh perusahaan sehingga hal ini berdampak langsung pada penerimaan negara. Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh intensitas modal, kualitas audit dan konservatisme akuntansi terhadap penghindaran pajak serta penggunaan teori kontinjensi. Metode penelitian menggunakan kuantitatif dengan menganalisis laporan keuangan perusahaan pada sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018-2023. Sampel yang digunakan dalam penelitian ini sebanyak 12 perusahaan sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2018-2023 dengan menggunakan teknik pengambilan sampel purposive sampling. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa data menggunakan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa model yang terbaikadalah Random Effect Model (REM), secara parsial menyatakan Intensitas Modal berpengaruh terhadap Penghindaran Pajak namun Kualitas Audit Dan Konservatisme Akuntansi tidak berpengaruh terhadap Penghindaran Pajak. Sedangkan secara simultan. Intensitas modal memiliki pengaruh signifikan terhadap penghindaran pajak, yang berarti perusahaan dengan struktur modal yang lebih tinggi cenderung lebih mampu melakukan penghindaran pajak. Implikasi penelitian ini, perusahaan sebaiknya lebih memperhatikan kebijakan pengelolaan modal dan perencanaan pajaknya agar tidakterjerumus dalam praktik penghindaran pajak yang tidak sah. 
The effect of Sales Tax on Luxury Goods (PPnBM), Value Added Tax (VAT), and progressive rates on consumer purchasing power in four-wheeled motor vehicles Amelia, Tresya; Ismanto, Juli
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1689

Abstract

This study aims to analyze the influence of Luxury Goods Sales Tax (LGST), Value Added Tax (VAT), and Progressive Tax Rates on Consumer Purchasing Power. The population in this study consists of four-wheeled motor vehicle consumers at SAMSAT Serpong in 2024. Primary data was used, with a total of 100 respondents selected using the Slovin formula. The data analysis techniques employed include descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination, and hypothesis testing. SPSS version 26 was used for quantitative data analysis. The results indicate that LGST has a significant effect on consumer purchasing power, with a significance level of 0.004 which is smaller than 0.05. VAT also significantly affects consumer purchasing power, with a significance level of 0. which is smaller than 0.05. Similarly, Progressive Tax Rates have a significant impact, with a significance level of 0.032 which is smaller than 0.05.
PENGARUH RISIKO PAJAK, UMUR PERUSAHAAN, DAN EARNINGS MANAGEMENT TERHADAP COST OF DEBT Setiawati, Andini; Ismanto, Juli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3270

Abstract

Introduction: This study aims to analyze the effect of tax risk, company age, and earnings management on cost of debt in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research addresses the inconsistency of previous findings and the unique characteristics of the infrastructure sector that make cost of debt a critical factor due to its capital-intensive nature and high dependence on external financing.Methods: The research adopts a quantitative approach using panel data regression analysis through EViews 12 software. The model is designed to test both direct and indirect effects between variables, particularly examining the simultaneous and partial influence of tax risk, company age, and earnings management on cost of debt. Data were collected from audited financial statements of infrastructure companies listed on IDX during the research period.Results: The results indicate that tax risk, company age, and earnings management simultaneously have a effect on cost of debt. However, individually, only company age shows a influence where more mature companies receive higher creditor confidence due to their established operational track record. In contrast, tax risk and earnings management do not show influence, reflecting the unique characteristics of the infrastructure sector with relatively stable tax structures and creditors' focus on objective information such as operational cash flows.Conclusion and suggestion: The findings emphasize the importance of company maturity in reducing information asymmetry between management and creditors in the infrastructure sector. While tax risk and earnings management did not show significant individual influence, the role of regulatory framework and capital-intensive characteristics remains crucial. The study contributes to strengthening Trade-Off Theory and Agency Theory in the infrastructure context. Future research is suggested to explore other potential factors such as credit rating, ownership structure, infrastructure project characteristics, and macroeconomic conditions to develop more robust predictive models for optimal financing decision-making and accurate risk assessment for creditors.
Pengaruh Struktur Modal, Company Size, dan Kinerja Keuangan Terhadap Agresivitas Pajak Afghoni, Lazuardi Hasan; Ismanto, Juli
TIN: Terapan Informatika Nusantara Vol 6 No 5 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i5.8413

Abstract

This study was conducted to examine and provide empirical evidence regarding the influence of capital structure, company size and financial performance on tax aggressiveness in non-cyclical consumer sector companies recorded on the IDX for the 2020-2024 period. This study takes a quantitative approach by utilizing secondary data as a source of information. The sample was 37 companies selected through purposive sampling during five years of observation. Data analysis uses panel data regression with the help of the EViews version 13 program. The variables studied include capital structure (X1), company size (X2), financial performance (X3), and tax aggressiveness (Y). The study results indicate that the best model is the Fixed Effect Model (FEM). From the results of the analysis, simultaneously capital structure, company size and financial performance are proven to influence tax aggressiveness as indicated by the F-statistic probability value of 0.000000 < 0.05. Partially, capital structure is proven to influence tax aggressiveness as indicated by a probability value of 0.0280 < 0.05, and financial performance is also proven to influence tax aggressiveness as indicated by a probability value of 0.0015 < 0.05, while company size has no influence on tax aggressiveness as indicated by a probability value of 0.3855 > 0.05. The coefficient of determination value is 56.10%, which means the remaining 43.90% is influenced by other variables outside this study.
Co-Authors Abdurachman, Arya Afghoni, Lazuardi Hasan Ahmad Rifai Amelia, Tresya Aryani, Amelia Cahyani, Yenni Darmawan, Eka Effriyanti, Effriyanti IRWAN SETIAWAN Nofryanti Pernita, Dita Purnomo, Listiya Ike Rosini, Iin Ruhiyat, Endang Setiawati, Andini Silvera, Cut Putri Sulistyana, Dewi Wulandari, Resti