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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Instructional Development Journal International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Jurnal Nusa Akuntansi
Mu’arif, Syamsul
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Nusa Akuntansi

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PENGARUH SALES GROWTH, FIXED ASSET INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE Novita Sari, Novita; Mu’arif, Syamsul
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.152

Abstract

This research aims to obtain empirical evidence regarding the influence of sales growth, fixed asset intensity and managerial ownership on tax avoidance. This type of research is quantitative research using associative methods. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling technique used in this research was obtained using the purposive sampling method. The total population in this study was 113 companies and 14 companies met the sample criteria and the sample after outliers was 10 companies. The analytical method used in this research is panel data regression analysis which is processed using the Eviews Version 12 application. The research results prove that: (1) Sales Growth has an effect on Tax Avoidance. (2) Fixed Asset Intensity has no effect on Tax Avoidance. (3) Managerial Ownership has no effect on Tax Avoidance. Sales Growth, Fixed Asset Intensity, and Managerial Ownership simultaneously influence Tax Avoidance.
PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN INTENSITAS MODAL TERHADAP MANAJEMEN LABA Lastarina; Mu’arif, Syamsul
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.204

Abstract

This research aims to determine the influence of Tax Planning, Deferred Tax Assets and Capital Intensity on Profit Management in non-cyclical consumer companies for the 2018-2023 period. This type of research is quantitative research using secondary data obtained from the Indonesian Stock Exchange (BEI) and the analysis technique used in this research uses panel data regression analysis with the help of E-views version 12. This research was conducted on non-cyclical consumer companies. The data sampling technique used purposive sampling, the research samples were 24 companies with observations for 6 years 2018-2023. Based on the purposive sampling method, the total sample obtained was 144 data. The research results show that Tax Planning, Deferred Tax Assets and Capital Intensity simultaneously influence Profit Management. Partially, Tax Planning has a negative effect on Profit Management, Deferred Tax Assets and Capital Intensity have no effect on Profit Management.
Co-Authors Al Hadi, Moh. Sabiq Aslina, Yeni Assalam, M. Arya Ayal, Kartika Sari Camelia, Laila Anggun Damayanti, Wafiq Siska Hasanuddin Hasanuddin Lastarina Maharani, Maylinda Putri Novita Sari, Novita Vadillah, Wita Nur