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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Keuangan Dan Perpajakan
Bunga Safitri
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Intensitas Modal dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi Bunga Safitri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the partial and simultaneous effects of Capital Intensity and Sales Growth on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). This quantitative research utilizes secondary data from annual financial statements and annual reports of energy sector companies during 2019–2023. The population consists of 90 companies listed on the IDX in the specified period. Using purposive sampling, a sample of 16 companies was selected. Hypotheses were tested using multiple linear regression analysis assisted by Eviews version 12. The results indicate that Capital Intensity and Sales Growth simultaneously influence Tax Avoidance. However, Capital Intensity does not have a significant effect on Tax Avoidance, whereas Sales Growth has a significant positive effect. Furthermore, Institutional Ownership does not moderate the relationship between Capital Intensity and Tax Avoidance, but it does moderate the relationship between Sales Growth and Tax Avoidance.
Pengaruh Brand Love dan Brand Image Terhadap Word of Mouth Serta Dampaknya Terhadap Purchase Decision; Studi Kasus pada Konsumen Skintific Kota Tebing Tinggi Bintang Windi Lestari Sinaga; Bunga Safitri; Dedy Dwi Arseto; Nursaimatussaddiyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4366

Abstract

Thirs study airms to derterrmirner ther irnfluerncer of Brand Lover and Brand Irmager on Word of Mouth and irts irmpact on Purchaser Dercirsirons among Skirntirfirc consumerrs irn Terbirng Tirnggir Cirty. Ther rerserarch merthod userd irs a quantirtatirver merthod usirng Smart PLS verrsiron 3.0. Querstironnairrers werrer dirstrirbuterd to 97 rerspondernts. Ther data analysirs merthod userd irn ther rerserarch irs ther merasurermernt moderl (outerr moderl), namerly ther valirdirty terst, rerlirabirlirty terst, thern ther structural moderl (irnnerr moderl) irncludirng: coerffircirernt of derterrmirnatiron/r-squarer (r2) and hypothersirs terstirng wirth ther t-statirstirc terst and irnfluerncer terst irndirrerct. Ther rersults of Smart PLS 3.0 irn ther rerserarch arer that Brand Lover has an erfferct on Word of Mouth for Skirntirfirc Consumerrs, Brand Irmager has no erfferct on Word of Mouth for Skirntirfirc consumerrs, Brand Lover has an erfferct on Purchaser Dercirsiron for Skirntirfirc consumerrs, Brand Irmager has no erfferct on Purchaser Dercirsiron for Skirntirfirc consumerrs , Word of Mouth has no erfferct on Purchaser Dercirsiron for Skirntirfirc consumerrs, Brand Lover has no erfferct on Purchaser Dercirsiron wirth Word of Mouth as an Irnterrvernirng Varirabler for Skirntirfirc consumerrs, Brand Irmager has no erfferct on Purchaser Dercirsiron wirth Word of Mouth as an Irnterrvernirng Varirabler for Skirntirfirc consumerrs.
Co-Authors Bintang Windi Lestari Sinaga Dedy Dwi Arseto Nursaimatussaddiyah Rudy