Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Devotion: Journal of Research and Community Service Journal of E-business and Management Science
Martogi Marojahan Sitinjak
Bina Nusantara University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Tax Planning and Company Size on Earnings Management on Manufacturing Listed in Indonesia Stock Exchange Martogi Marojahan Sitinjak; Wilifebri. Sanra
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.73

Abstract

This study aims to analyze the effect of tax planning and company size on earnings management. The data used in this study are the company's annual financial statements with a total sample of 41 samples taken from the annual financial statements of health subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The analysis used is descriptive statistical analysis and multiple linear regression analysis. The results showed that tax planning has no significant effect on earnings management while company size has a significant effect on earnings management. Simultaneously, tax planning and company size have a significant effect on earnings management.
Analysis of the Effect of Related Party Transactions and Corporate Social Responsibility on Tax Avoidance Strategies in Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosariandoko Wijanarko, Hubertus Maria; Simon, Simon; Marojahan Sitinjak, Martogi
Devotion : Journal of Research and Community Service Vol. 6 No. 12 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i12.25591

Abstract

This study seeks to determine the factors affecting tax avoidance in real estate and property firms. The study's population comprised real estate and property firms. This research utilized a sample of 33 real estate and property firms. Field research and library research are the methodologies employed for data collecting on the financial statements of real estate and property enterprises throughout the 2021–2023 period. The data for this inquiry was processed using Microsoft Excel and SPSS version 26. The results demonstrated that leverage and profitability substantially affect tax avoidance, although capital intensity and sales growth do not. Inspection of tax avoidance operations is advisable, as significant tax avoidance results in suboptimal state revenue.
Co-Authors Hubertus Maria Rosariandoko Wijanarko Wilifebri. Sanra