Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Applied Finance and Business Studies
Agung Wibowo, Cokorda
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The influence of sales and leverage on tax avoidance: evidence from Indonesian public companies Sulistiana, Indra; Febriana, Febby; Agung Wibowo, Cokorda
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.385

Abstract

Tax avoidance remains a critical issue in corporate financial management, with earlier research showing mixed results regarding the impact of leverage and sales growth. The goal of this study is to investigate the impacts of leverage (measured by DER) and sales growth on tax avoidance, based on the trade-off theory of tax avoidance (DeAngelo & Masulis, 1980) and prior evidence that sales volatility affects tax planning flexibility (Chen et al., 2023), measured by the Effective Tax Rate (ETR), in Indonesian public companies. Using secondary data from 22 consumer goods businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, multiple linear regression analysis was employed. Traditional assumption tests confirmed model validity. The results indicate that simultaneously, leverage and sales growth significantly impact tax avoidance (F-statistic=3.906, p=0.031). Partially, sales growth does not significantly impact tax avoidance (t-statistic=-0.776, p=0.444), while leverage has a substantial impact (t-statistic=2.436, p=0.021). The determination coefficient (R²) was 0.212, indicating that 21.2% of the variation in tax avoidance is accounted for by the model. Leverage is a significant factor influencing tax avoidance, implying that firms with higher debt levels engage in strategic tax planning. However, generalizability is limited by the relatively small sample size (N=22) and exclusive focus on consumer goods sector. These findings suggest that Indonesian tax authorities should monitor firms with fluctuating leverage ratios more closely, while corporate managers need to align debt policies with tax risk mitigation strategies. This research contributes to the literature by providing empirical evidence from Indonesia. 
PENGARUH MANAJEMEN TALENTA DAN WORK-LIFE BALANCE TERHADAP RETENSI KARYAWAN GENERASI Z DI SEKTOR JASA KOTA SERANG: PERAN MEDIASI KEPUASAN KERJA Agung Wibowo, Cokorda; Setiawan, Andriyansah
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v6i1.315

Abstract

The paradox of high unemployment alongside high turnover rates among Generation Z in the service sector requires a targeted human resource strategy. This study investigates the effect of Talent Management and Work-Life Balance (WLB) on Generation Z Employee Retention, with Job Satisfaction acting as a mediating variable. Conducted in the service sector of Serang City, the research employs a quantitative causal-associative design. Data were collected via purposive sampling from 100 Gen Z employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The empirical results demonstrate that Talent Management and WLB significantly and positively impact Job Satisfaction. Furthermore, Talent Management and Job Satisfaction directly influence Employee Retention. However, a critical finding reveals that WLB does not directly affect Employee Retention; it requires Job Satisfaction as a full mediator. Talent management also partially mediates retention through job satisfaction. The study concludes that WLB acts as a hygiene factor, whereas talent development and job satisfaction are the primary drivers of retention. Managerial implications suggest shifting from generic retention strategies to personalized talent development and meaningful work-life integration.
Co-Authors Febriana, Febby Indra Sulistiana, Indra Setiawan, Andriyansah