Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Best Journal of Administration and Management Conference Proceedings International Conference on Education Innovation and Social Science
Saputra, Riedwan Adhie
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Managerial Ownership, Firm Size, Liquidity, and Capital Intensity as Determinants of Tax Avoidance: Evidence from Manufacturing Firms in Indonesia Saputra, Riedwan Adhie; Kurniasih, Lulus
Best Journal of Administration and Management Vol 4 No 1 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i1.341

Abstract

Tax avoidance is a critical issue in corporate governance, especially in emerging economies where tax revenues are vital for state financing. This study investigates the influence of managerial ownership, firm size, liquidity, and capital intensity on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and secondary data from 595 firm-year observations, tax avoidance is measured by the Effective Tax Rate (ETR) and analyzed with panel regression under the Random Effect Model, supported by robust tests. The results show that capital intensity has a significant effect on tax avoidance, while managerial ownership, cash ratio, and firm size are not significant. These findings highlight the role of asset structure in shaping corporate tax strategies and contribute to the literature within agency, political cost, pecking order, and tax shield frameworks, while offering practical insights for policymakers and managers.
The Effect of Economic Literature and Social Environment on Impulsive Buying Behavior Through Online Shop in Karanggeneng Village Community Saputra, Riedwan Adhie; Harsono, H
Proceedings International Conference on Education Innovation and Social Science 2022: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research is quantitative research. This study aims to describe the influence of economic literacy and social environment on impulsive buying behavior through online shop media in Karanggeneng village community. The sample used in this study was the Karanggeneng village community, totaling 152 samples. Samples were taken through random sampling method. The data collection method used a questionnaire that was applied in the google form. The result of this research is that economic literacy has no significant and positive effect on impulsive buying behavior, because the value of tcount -2.141 < ttable 1.655. While the social environment has a positive and significant effect on impulsive buying behavior, because the value of tcount is 3,221 > ttable 1,655. And the combination of economic literacy and social environment has a significant and positive influence on impulsive buying behavior, because the calculated f value is 8.918 > f table is 3.06.
Co-Authors Harsono, H Lulus Kurniasih