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All Journal JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jambi Accounting Review (JAR)
simbolon, astri
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Pengaruh Good Governance, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak Pada Sektor Property dan Real Estat Yang Tercatat di Bursa Efek Indonesia Tahun 2018-2022 simbolon, astri; Arum, Enggar Diah Puspa; Safelia, Nela
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.39934

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan corporate governance terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022. Variabel independen dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen, return on assets dan debt to equity ratio, sedangkan untuk variabel dependen dalam penelitian ini menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan 9 sampel perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022, selama 5 tahun pengamatan terdapat 45 laporan tahunan yang dianalisis. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan alat analisis data yang digunakan dalam penelitian ini menunjukan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.002, kepemilikan manajerial berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.027, DER berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.031, sedangkan untuk komisaris independen dan ROA tidak berpengaruh signifikan terhadap tax avoidance.
Penerapan Sistem Manajemen K3 Dan Lingkungan Di Industri Otomotif Matondang, Ahmad Baihaqie; Putra, Ilham Anjassetya; Simbolon, Astri; Yansyah, Andre; Rufandi, Muhamad; Tua Natalis Situmorang, Marningot
JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Vol 24 No 3 (2025): September 2025
Publisher : LP2M STAI Miftahul 'Ula (STAIM) Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/lentera.v24i3.1843

Abstract

The automotive industry is one of Indonesia’s strategic sectors with a high risk of workplace accidents and environmental impact. Over the past decade (2015–2025), the government and industry stakeholders have increasingly focused on implementing Occupational Health and Safety Management Systems (OHSMS, known in Indonesia as SMK3) and Environmental Management Systems (EMS, known as SML) based on international standards (e.g., ISO 45001 and ISO 14001). This study presents a systematic literature review on the implementation of OHS management systems and environmental management systems in Indonesia’s automotive industry during the last ten years. The review results show a rising trend in OHSMS/EMS adoption driven by stricter regulations and global market demands, with many domestic automotive companies achieving occupational safety and environmental certifications. OHSMS implementation has been shown to reduce workplace accident rates and enhance productivity, whereas EMS adoption helps control pollution and improve resource efficiency. However, key challenges persist, including a lack of top management commitment, limited resources, a safety and environmentally conscious culture that is not yet firmly established, and the need to increase employee participation. Case studies of leading automotive firms highlight best practices in integrating OHSMS and EMS, but the sector overall still requires continuous efforts to strengthen its safety culture and environmental performance.
Co-Authors Enggar Diah Puspa Arum Matondang, Ahmad Baihaqie Nela Safelia Putra, Ilham Anjassetya Rufandi, Muhamad Tua Natalis Situmorang, Marningot Yansyah, Andre