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All Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Indonesian Journal of Islamic Economics and Business
Hanief Musthofa, Ujang
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF LEVERAGE, CORPORATE GOVERNANCE, AND COMPANY CHARACTERISTICS ON TAX AVOIDANCE: Case Study On Manufacturing Companies Listed On The Jakarta Islamic Index For The Period 2019-2023 Mayangsari, Dinita; Zuliansyah, A; Hanief Musthofa, Ujang
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8070

Abstract

Indonesia uses a self-assessment tax collection system, namely a tax collection system that is enforced by means of taxpayers calculating, paying and reporting the amount of tax that has been adjusted to the laws and regulations independently. Unfortunately, this is actually an opportunity for taxpayers, in this case the agency, to take tax avoidance actions because of the freedom given by the tax law. The purpose of this study was to determine the effect of leverage, corporate governance as measured by institutional ownership, independent commissioners, audit committees, and company characteristics assessed by company size on tax avoidance in manufacturing companies listed on the Jakarta Islamic Index in 2019-2023. The sample was selected using purposive sampling method and collected 6 companies. This type of research is quantitative, with a causal associative approach. Using secondary data using Agency Theory and Trade off theory. The regression analysis model used is multiple linear regression with the help of SPSS 25. The results showed that partially leverage has a positive influence on tax avoidance. Corporate Governance (CG) with the proxy of the constitutional ownership board, independent commissioners and audit committee has no effect on tax avoidance. Leverage, Corporate Governance (CG) with proxies of constitutional ownership boards, independent commissioners and audit committees and company characteristics assessed from company size simultaneously have a significant effect on tax avoidance.
Pengaruh GCG, CSR, dan Intellectual Capital Terhadap Nilai Perusahaan dengan Investment Opportunity Set Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Teknologi Dan Telekomunikasi Yang Terdaftar Di BEI Tahun 2021-2023) Valentry, Febiola; Zuliansyah, A; Hanief Musthofa, Ujang
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/5jsthd24

Abstract

This study aims to determine and analyze whether good corporate governance, corporate social responsibility, and intellectual capital affect firm value with investment opportunity set as a moderating variable. This type of research is quantitative research, using secondary data. The data analysis method used is panel data regression test. The population in this study are technology and telecommunications companies listed on the IDX in 2021-2023. The data collection technique in this study was purposive sampling method with the results of 65 research populations into 11 companies with 3 years of observation, so that as many as 33 data were processed in this study. The results showed that good corporate governance has a significant positive effect on firm value. Corporate social responsibility has a significant negative effect on firm value. Intellectual capital doesn’t affect  firm value. Investment opportunity set is not able to moderate the effect of good corporate governance, corporate social responsibility and intellectual capital on firm value.
Co-Authors Mayangsari, Dinita Valentry, Febiola Zuliansyah, A