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All Journal Innovative: Journal Of Social Science Research Interdisciplinary Journal of Advanced Research and Innovation
Angellita, Putri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengaruh Kepemilikan Institusional, Komisaris Independen, Kompensasi Eksekutif, dan Kualitas Audit terhadap Penghindaran Pajak Angellita, Putri; Sari, Dian Puji Puspita; Rodiah, Siti
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20928

Abstract

This study aims to analyze the influence of institutional ownership, independent commissioners, executive compensation, and audit quality on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method with the following criteria: (1) companies listed consecutively during 2021–2023, (2) publishing annual financial reports, and (3) reports presented in Rupiah. A total of 60 companies were sampled. Data were analyzed using multiple linear regression with SPSS. The results show that all four variables—institutional ownership, independent commissioners, executive compensation, and audit quality—have a significant effect on tax avoidance. Theoretical implications support agency theory, which suggests that governance mechanisms do not always suppress opportunistic behavior but can be leveraged for tax efficiency. Practically, management needs to manage tax strategies ethically, investors need to pay attention to tax risks, and regulators are advised to tighten oversight and close legal loopholes exploited in tax avoidance practices.
THE IMPLEMENTATION STRATEGY OF QMS INFORMATION TECHNOLOGY PROJECT: CHALLENGES & BENEFITS S. Pongoh, Deitje; R. Kasenda, Sonny; V. Ponggawa, Veny; Liunsanda, Billy; Angellita, Putri
Interdisciplinary Journal of Advanced Research and Innovation Vol. 1 No. 2 (2023): Interdisciplinary Journal of Advanced Research and Innovation
Publisher : Ravine Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58860/ijari.v1i2.17

Abstract

It cannot be denied that many types of information projects have emerged. However, because of this convenience, many people forget that the quality of a project is also essential in supporting it to last long and getting good feedback from users of the products or services produced by a project. This journal uses a qualitative research method, where existing research results will be reviewed to get a new view. There are several objectives of this study: 1) Knowing the Strategy for Implementing the Quality Management System in Informatics projects, 2) why a Quality Management System is needed in Informatics projects, 3) implementing the Quality Management System in Informatics projects, what are the challenges, 4) Behind a challenge or risk, there is an advantage. There are benefits of applying the Quality Management System to the Informatics project. The research instruments used are observational and interview guidelines. The result is to find out the strategies that can be made to implement the Quality Management System so that this project can improve its quality and can also have an impact in the future on other Informatics projects.
Co-Authors Liunsanda, Billy R. Kasenda, Sonny S. Pongoh, Deitje Sari, Dian Puji Puspita siti rodiah V. Ponggawa, Veny