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All Journal Tax Accounting Applied Journal
Dul Muid
Diponegoro University
Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect Of Financial Performance And Firm Size On Firm Value (Case Study of Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020) Adevia Yulia Rahima; Dul Muid
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.17990

Abstract

The goal of this study is to determine the correlation between Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Firm Size to Firm Value in the banking sector listed on the Indonesia Stock Exchange in 2018–2020. An IDX-listed banking company for the years 2018 to 2020 serves as the study's sample. Using the SPSS Release 23 application, multiple linear regression is used as the analytic method. The findings of this study suggest that Return on Asset (ROA) and Loan to Deposit Ratio (LDR) substantially impact firm value. Otherwise, Non-Performing Loans (NPL) and Firm Size have little impact on the firm value.
Corporate Governance, Intellectual Capital, and Financial Performance Dian Kusuma Wardhani; Dul Muid; Apip Apip
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16093

Abstract

The Effect Of Executive Characteristics, CEO Overconfidence, And Capital Intensity On Tax Avoidance Alissa Qotrunnada Fadia Zahra; Dul Muid
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28737

Abstract

This study aimed to examine the effect of executive characteristics, CEO Overconfidence, and capital intensity on tax avoidance in manufacturing companies in the primary consumption sector. In this study, tax avoidance is the dependent variable, while executive characteristics, CEO overconfidence, and capital intensity are independent variables. Executive characteristics in this study are measured using risk, which uses the value of Earnings Before Interest, Taxes, Depreciation, and amortization (EBITDA) divided by total assets, CEO overconfidence is measured based on the size of his photo published in the annual report or company profile, capital intensity is measured using total fixed assets divided by total assets, and tax avoidance in this study is measured using Cash Effective Tax Rate (CETR). This study uses a quantitative approach using secondary data on manufacturing companies in the primary consumption sector obtained from the official website of the Indonesia Stock Exchange during the 2021-2024 period in the form of annual financial reports published by related companies. Using the purposive sampling method, 34 companies were collected which were then analyzed using multiple linear regression analysis tests using SPSS 25. The results of the tests show that executive characteristics has significant negative effect on tax avoidance, CEO Overconfidence has significant negative effect on tax avoidance, and Capital intensity has significant positive effect on tax avoidance.  
Determinants of Tax Avoidance in Energy Sector: Audit Opinion, Audit Fees, Firm Age, and Profitability Vanny Nur Wahyuningtiyas; Dul Muid
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.27035

Abstract

The phenomenon of tax avoidance in Indonesia is still a major concern, especially in the energy sector which is often involved in international transactions so that it is more vulnerable to tax avoidance. Studies the impact of audit opinion, audit fees, company age, and profitability on tax avoidance in Energy companies traded on the IDX during 2019-2023. A quantitative schema was implemented, with multiple linear regression serving as the analytic tool for 80 pre-existing data units. EViews 12 served as the computational engine for the data's treatment. The results showed that audit opinion has a significant positive effect on tax avoidance, while company age has a significant negative effect. In contrast, audit fees and profitability have no significant effect. Although partially not all variables have a significant effect, the four variables simultaneously have a significant effect on tax avoidance. This indicates that the combination of these variables has a strong ability to explain variations in corporate tax avoidance practices.
Co-Authors Adevia Yulia Rahima Alissa Qotrunnada Fadia Zahra Apip Apip Dian Kusuma Wardhani Vanny Nur Wahyuningtiyas