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All Journal JURNAL LENTERA BISNIS Al-Buhuts (e-journal)
Anita Nursanti
Institut Teknologi dan Bisnis Nobel Indonesia
Economics, Econometrics & Finance Social Sciences

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PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK Fitri; Ulfa Rabiyah; Anita Nursanti
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1379

Abstract

This study aims to test the differences in accounting students' perceptions regarding tax evasion. Respondents in this study were undergraduate accounting students in Makassar with a sample size of 90 respondents. This study used quantitative data analysis methods. The data collection method uses primary data by conducting a data survey technique and then processed using SPSS. The findings of this study show that there is no difference in perception between male and female students regarding tax evasion.
Pengaruh Green Accounting dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Anita Achmad Payu; Anita Nursanti; Novianti Irwanto
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6924

Abstract

This study aims to analyze the effect of green accounting and company size on tax avoidance with profitability as a moderating variable. The research population includes mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This study uses a quantitative approach with Structural Equation Modeling (SEM) analysis techniques based on Partial Least Squares (PLS) processed using Smart PLS version 4.0 software. This method was chosen because it is capable of testing causal relationships between variables and the role of moderation simultaneously. The results show that green accounting has a positive and significant effect on tax avoidance, while company size has no significant effect on tax avoidance. In addition, profitability is proven to strengthen the effect of green accounting on tax avoidance, indicating that companies with high profitability tend to utilize green accounting practices as a legal tax management strategy. These findings provide empirical contributions by expanding the literature on the determinants of tax avoidance, particularly in the context of mining companies in Indonesia, and confirm the role of profitability as an important contextual factor in corporate tax management behavior.
Co-Authors Anita Achmad Payu Fitri Fitri Novianti Irwanto Ulfa Rabiyah