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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Indonesia (Japendi)
Sari , Diana
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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MODERASI UKURAN PERUSAHAAN PADA PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Tarigan, Ekavina Dustira; Sari , Diana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3049

Abstract

Introduction: This study aims to examine the effect of profitability, leverage, and capital intensity on tax avoidance, as well as to analyze the role of firm size as a moderating variable. The research objects are mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Method: The study employs a quantitative approach using moderated regression analysis (MRA). Secondary data were obtained from the companies’ annual financial statements officially published on the IDX website. Results: The results show that leverage and capital intensity have a significant effect on tax avoidance, while profitability does not show a significant effect. Furthermore, firm size is proven to moderate the relationship between leverage and capital intensity on tax avoidance but does not moderate the influence of profitability. These findings provide implications for regulators and corporate management to consider firm size in designing strategies for tax compliance and supervision in the mining sector. Keywords: Tax Avoidance, Profitability, Leverage, Capital Intensity and Firm Size
Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Purnamasari, Dyah; Sari , Diana; Mulyati, Yati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1876

Abstract

This study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase.
Penerapan Pajak Karbon Sebagai Upaya untuk Meningkatkan Potensi Pendapatan Negara dan Melaui Ekonomi Hijau di Indonesia Sitinjak , Pangihutan; Sari , Diana
Jurnal Pendidikan Indonesia Vol. 6 No. 9 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i9.8619

Abstract

Penelitian ini membahas penerapan pajak karbon sebagai instrumen fiskal yang berpotensi meningkatkan pendapatan negara sekaligus mendukung transisi menuju ekonomi hijau di Indonesia. Latar belakang penelitian didasari oleh tingginya emisi karbon yang sebagian besar berasal dari sektor energi, manufaktur, dan transportasi, yang berkontribusi signifikan terhadap perubahan iklim global. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui studi literatur, analisis dokumen kebijakan, serta wawancara mendalam dengan para pemangku kepentingan. Hasil penelitian menunjukkan bahwa penerapan pajak karbon dengan tarif minimal Rp30 per kilogram CO2e dapat menghasilkan potensi penerimaan negara mencapai Rp23,65 triliun pada tahun 2025, khususnya dari sektor energi. Selain aspek penerimaan, pajak karbon juga berimplikasi pada pengurangan emisi melalui insentif bagi pelaku usaha untuk beralih pada teknologi ramah lingkungan. Studi komparatif dengan negara-negara seperti Inggris dan Swedia membuktikan bahwa pajak karbon efektif menurunkan emisi hingga lebih dari 20%. Namun demikian, implementasi di Indonesia menghadapi kendala berupa kesiapan regulasi, kesadaran publik, serta kekhawatiran terhadap daya saing industri. Penelitian ini merekomendasikan perlunya perumusan kebijakan yang lebih komprehensif, termasuk mekanisme teknis penetapan tarif, pengalokasian penerimaan pajak untuk program hijau, serta strategi komunikasi publik. Dengan demikian, pajak karbon dapat menjadi instrumen yang tidak hanya meningkatkan pendapatan negara tetapi juga mempercepat pencapaian target net zero emission.
Co-Authors Dyah Purnamasari Sitinjak , Pangihutan Tarigan, Ekavina Dustira Yati Mulyati, Yati