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All Journal Journal of Islamic Nursing International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Sitti Khadija
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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THE EFFECT OF CAPITAL INTENSITY AND GREEN ACCOUNTING ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATOR Sitti Khadija; Iin Rosini; Dian Widiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.648

Abstract

This study analyzes the determinants of corporate tax avoidance with focus on the roles of capital intensity and green accounting, and the moderation of corporate social responsibility (CSR) in the context of Indonesian healthcare companies. Using secondary data from annual and sustainability reports of 11 companies listed on the Indonesia Stock Exchange from 2020-2024, this research analyzes 55 panel data observations. The analysis method employs panel regression with common effect model after going through a series of model selection tests. The results reveal important findings: first, capital intensity does not significantly affect tax avoidance, indicating that fixed assets serve more for operational purposes than tax strategy. Second, green accounting has a significant positive effect on tax avoidance, showing the utilization of environmental costs to legally reduce tax burden. Third, CSR acts as a significant negative moderator in the relationship between capital intensity and tax avoidance, but is insignificant in moderating the relationship between green accounting and tax avoidance. These findings provide valuable contributions to the development of agency theory and sustainable corporate governance practices.
FAKTOR RESIKO TERJADINYA ULKUS KAKI DIABETIK PADA PASIEN DIABETES MELLITUS TIPE II: LITERATURE REVIEW Malik, Muh. Zukri; Sitti Khadija; Mikawati
Journal of Islamic Nursing Vol 8 No 1 (2023): Journal of Islamic Nursing
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/join.v8i1.33583

Abstract

Type II diabetes continues to increase in prevalence and incidence. One of the important complications of diabetes type II is diabetic foot ulcer, which is a growing public health problem and is a leading cause of amputations and death in diabetic patients. So it is necessary to know what causes diabetic foot ulcers to remain vigilant and prevent this condition. The method used in the preparation of this research is a Literature Review by analyzing several articles that have been determined. This study consisted of ten articles which were analyzed using the manual screening concerning the inclusion and exclusion criteria. The variables studied were neuropathy, duration of diabetes mellitus, foot care, and age. In this study, the results of three articles discussing neuropathy, seven articles discussing the duration of diabetes mellitus, six articles discussing foot care, and four articles discussing age with the occurrence of diabetic foot ulcers. Conclusion: In this study, factors associated with the occurrence of diabetic foot ulcers in patients with type II diabetes were neuropathy, duration of diabetes, foot care, and age.
Co-Authors Iin Rosini Mikawati Muh. Zukri Malik Widiyati, Dian