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All Journal Jurnal Akuntansi Trisakti Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Febriansyah, Farhan
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Economics, Econometrics & Finance

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PENGARUH INTENSITAS ASET TETAP, INTENSITAS MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Febriansyah, Farhan; Azzahra , Sherina Fatimah; Mayangsari, Ak.,M.Si., Dr. Sekar
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2074

Abstract

Tax avoidance remains a prevalent concern for both scholars and practitioners, prompting extensive research into its determinants within corporate environments.This research aims to analyze the influence of Fixed Asset Intensity, Capital Intensity, Company Size, and Sales Growth on Tax Avoidance in companies. Fixed Asset Intensity is measured as the proportion of fixed assets to total assets, while Capital Intensity is measured as the proportion of capital to total assets. Company size is measured based on total company assets, and Sales Growth is measured based on annual sales growth. The data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used is purposive sampling, which sample size of 27 companies listed on the Indonesia Stock Exchange from 2021 to 2023. The total sample used were 105 companies from finance sector that revealed complete financial reports from 2021 to 2023, we employ Data analysis techniques used descriptive statistical tests and multiple regression tests with the Statistical Package For Social Science (SPSS). to analyze the relationships between these variables. The research results show that Fixed Asset Intensity has a significant negative effect on Tax Avoidance, which shows that companies with a higher proportion of fixed assets tend to have lower tax avoidance. On the other hand, Capital Intensity and Company Size have a significant positive influence on Tax Avoidance, which shows that companies with a higher proportion of capital and larger size tend to engage in higher tax avoidance. However, Sales Growth does not show a significant influence on Tax Avoidance. These findings provide important implications for regulators and policy makers to consider these factors in developing more effective and fair tax policies. Apart from that, this research also provides insight for company management regarding the factors that can influence their decisions regarding tax avoidance.
PENGARUH OPINI AUDIT, KINERJA KEUANGAN DAN TINGKAT PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP AUDIT REPORT LAG Febriansyah, Farhan; Oktaviani, Ayu Aulia
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26206

Abstract

This study aims to analyze the effect of audit opinion, financial performance, and Sustainability Reports on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research method used is a quantitative approach with secondary data in the form of audited financial statements and Sustainability Reports. The sample was determined using purposive sampling and obtained 65 companies over three years, resulting in a total of 195 observations. The analysis was performed using multiple linear regression. The results showed that audit opinions had no effect on audit report lag. Profitability had negative effect on audit report lag, indicating that more profitable companies published their financial reports faster. Meanwhile, solvency had no effect on audit report lag. On the other hand, Sustainability Reporting level do not have effect. This study contributes to regulators, auditors, and investors regarding the importance of transparency, financial health, and sustainability disclosure in improving financial reporting efficiency.
Co-Authors Ayu Aulia Oktaviani Azzahra , Sherina Fatimah Mayangsari, Ak.,M.Si., Dr. Sekar