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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Diansyah
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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FINANCIAL STRUCTURE AND PROFIT DYNAMICS SHAPING TAX AVOIDANCE IN INDONESIAN CONVENTIONAL BANKS LISTED 2020–2024 Diansyah; Fina Dwi Apriyanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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This study aims to examine the effect of leverage, firm size, profitability, and capital intensity on tax avoidance in conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses secondary data in the form of annual financial statements and applies a purposive sampling method, result-ing in 28 banks. The analytical technique employed is multiple linear regression using SPSS version 26. The results indicate that, partially, profitability has a significant effect on tax avoidance, while leverage, firm size, and capital intensity do not have a significant effect. However, simultaneously, leverage, firm size, profitability, and capi-tal intensity have a significant effect on tax avoidance. These findings indicate that tax avoidance practices in the banking sector are influenced by a combination of corporate financial characteristics, with profitability as the main determinant.
THE INFLUENCE OF INNOVATION, COMPETITIVE ADVANTAGE AND LOCATION ON THE DECISION TO BUY KOPI KENANGAN IN JAKARTA WITH LIFE STYLE AS A MODERATOR Imam Suryono; Alya Kamelia Puspita; Diansyah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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This study examines the effects of innovation, competitive advantage, and location on consumers’ purchasing decisions for Kopi Kenangan in Jakarta, with lifestyle serving as a moderating variable. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Data were collected through structured questionnaires from 150 consumers who had purchased Kopi Kenangan products in Jakarta. The results indicate that competitive advantage, location, and lifestyle have positive and significant effects on purchasing decisions, whereas innovation has no significant influence, suggesting that consumers do not consider product innovation a key determinant when purchasing Kopi Kenangan. In addition, lifestyle significantly strengthens the relationship between competitive advantage and purchasing decisions but does not moderate the effect of innovation. Lifestyle also negatively moderates the relationship between location and purchasing decisions, indicating that consumers with modern lifestyles place greater emphasis on digital convenience, product quality, and brand reputation than on physical store accessibility. These findings provide valuable managerial and academic implications.
Co-Authors Alya Kamelia Puspita Faris Naufal Ramadhan Fina Dwi Apriyanti Imam Suryono