Wijayanti, Fatimah
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The Influence Of Profitability, Leverage, Capital Intensity, and Tax Haven On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange In 2019-2023 Wijayanti, Fatimah; Wafiroh, Novi Lailiyul
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p191-209

Abstract

This research aims to analyze the effect of profitability, leverage, capital intensity, and tax haven on tax avoidance in mining companies listed on the IDX in 2019-2023. Documentation techniques are used in secondary data collection methods in the form of financial reports of companies listed on the IDX since 2019-2023. This study is quantitative using a purposive sampling method. The sample used was 13 companies. This study uses Eviews 12 software in conducting statistical analysis. The results of this study are that profitability has no significant effect on tax avoidance (H1); leverage has no significant effect on tax avoidance (H2); capital intensity has a significant effect on tax avoidance (H3); tax haven has no effect on tax avoidance (H4), and profitability, leverage, capital intensity, and tax haven do not simultaneously affect tax avoidance (H5).
Pemetaan Penelitian Corporate Tax: Studi Bibliometrik Vosviewer dan Literature Review Wijayanti, Fatimah; Andriani, Sri
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.327

Abstract

Penelitian ini bertujuan untuk menggambarkan mengenai penelitian dan perkembangan mengenai Corporate Tax dengan menggunakan studi bibliometrik VOSviewer dan kajian literature review. Penelitian dilakukan dengan cara menelusuri website Publish or Perish dengan kata kunci Corporate Tax selama 10 tahun, dari tahun 2014 hingga 2024. Penelitian tersebut didapatkan 286 artikel penelitian. Artikel hasil penelusuran tersebut kemudian dilakukan analisis secara deskriptif, lalu dilakukan penginputan, serta dilakukan analisis menggunakan VOSViewer dan kajian literature review agar dapat mengetahui visualisasi pemetaan perkembangan topik atau subjek penelitian seputar Corporate Tax. Literature review menunjukkan bahwa terdapat berbagai macam metodologi dan pendekatan yang digunakan dalam penelitian corporate tax. Hasil penelitian menunjukkan bahwa berdasarkan hasil visualisasi pemetaan memakai VOSviewer, penelitian mengenai Corporate Tax diklasifikasikan menjadi 5 kluster. Sedangkan berdasarkan hasil kajian literature review, terdapat 6 tema utama penelitian seputar Corporate Tax. Topik penelitian yang paling banyak dikaji adalah tentang pengaruh corporate tax terhadap Government, Investment, Income, Economy, Reform, dan Change. Hasil penelitian ini bisa digunakan untuk bahan referensi bagi para peneliti dalam melakukan penelitian selanjutnya tentang corporate tax.   This study aims to describe research and developments on Corporate Tax using the VOSviewer bibliometric study and literature review study. The study was conducted by searching the Publish or Perish website with the keyword Corporate Tax for 10 years, from 2014 to 2024. The study obtained 286 research articles. The searched articles were then analyzed descriptively, then inputted, and analyzed using VOSViewer and literature review studies in order to find out the visualization of the mapping of the development of research topics or subjects around Corporate Tax. The literature review shows that there are various methodologies and approaches used in corporate tax research. The results of the study show that based on the results of the mapping visualization using VOSviewer, research on Corporate Tax is classified into 5 clusters. Meanwhile, based on the results of the literature review study, there are 6 main themes of research around Corporate Tax. The most widely studied research topics are about the influence of corporate tax on Government, Investment, Income, Economy, Reform, and Change. The results of this study can be used as reference material for researchers in conducting further research on corporate tax.