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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JURNAL ECONOMINA Perspectives on Advanced New Generations of Global and Local Economic Horizons
Puji Rahayu
Universitas Islam Kadiri, Indonesia
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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THE EFFECT OF MANAGERIAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE Antonia Pramudita; Puji Rahayu; Rike Selviasari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3994

Abstract

Main Purpose - This study aims to analyze the effect of managerial ownership and corporate social responsibility (CSR) on tax avoidance practices in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Method - This research employs a quantitative approach using multiple linear regression analysis to examine the relationships between the variables. Secondary data were obtained from annual reports and sustainability reports published by the selected food and beverage companies during the observation period. Main Findings - The results of this research reveal a complex interaction between non-financial factors—such as sustainability and CSR reporting and financial components like firm performance, in the context of tax avoidance practices. Theory and Practical Implications - The results indicate a significant and complex relationship between managerial ownership, CSR, and tax avoidance. Managerial ownership may lead to either aggressive tax avoidance or prudent fiscal behavior, depending on managerial incentives and long-term orientation. Meanwhile, CSR serves a dual role as both a tool of legitimacy and a compliance signal, which can either reinforce or reduce a firm's tendency toward tax avoidance. Novelty - This study fills a gap in the literature by simultaneously examining the effect of managerial ownership and CSR on tax avoidance in the context of developing countries, particularly the food and beverage sector in Indonesia, which has not been widely explored previously.
Tax Avoidance Analysis: The Role of Biological Asset Intensity, Leverage, and Profitability in Agricultural Companies Puji Rahayu
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2536

Abstract

Global economic pressures and the complexity of tax regulations are driving agricultural companies to manage their tax obligations more efficiently, including through tax avoidance practices. This study aims to analyze the influence of biological asset intensity, leverage, and profitability on tax avoidance in agricultural companies. The study used a quantitative approach with panel data regression analysis using the E-Views 12 application. The results show that biological asset intensity and leverage have no significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. Simultaneously, all three independent variables influence tax avoidance. These findings can provide input for companies and tax authorities in improving tax compliance in the agricultural sector
Effectiveness of Progressive Tax Reform in Mitigating Wealth Inequality: An Analysis of Tax Revenue Elasticity toward the Gini Ratio Puji Rahayu
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 1 (2026): March, 2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i1.588

Abstract

This research addresses the critical issue of wealth inequality within the multidimensional context of global and domestic fiscal policy. The study aims to evaluate the efficacy of Indonesia’s progressive tax reforms, specifically the introduction of the 35% marginal tax bracket under the Harmonization of Tax Regulations Law (UU HPP), in mitigating the national Gini Ratio. Utilizing a quantitative descriptive design with an econometric approach, the study analyzes annual secondary time‑series data from 2018 to 2024 sourced from Statistics Indonesia (BPS) and the Ministry of Finance. The analysis focuses on tax revenue elasticity (\(e\)) and multiple linear regression to determine the responsiveness of Personal Income Tax (PIT) relative to the national tax base and wealth distribution. Results indicate a buoyant tax system with an elasticity coefficient of 1.12 (), demonstrating that revenue growth outpaces economic expansion. However, despite increased fiscal collection, the Gini Ratio remains resistant to significant decline, fluctuating between 0.381 and 0.388. These findings imply a disconnect between revenue mobilization and actual redistribution, suggesting that wealth accumulation at the top decile outpaces current income tax corrective measures. The study concludes that while progressive rates are on the right trajectory, they must be augmented by direct wealth or capital gains taxes and integrated digital data systems to seal avoidance loopholes. Future research should prioritize the impact of luxury asset taxation on long‑term social equity.
Co-Authors Antonia Pramudita Rike Selviasari