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All Journal International Journal of Entrepreneurship, Business, and Creative Economy Journal of Innovative and Creativity Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Manajemen, Bisnis dan Kewirausahaan
Dika Puspitaningrum
Sekolah Tinggi Ilmu Ekonomi Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Capital Intensity, Inventory Intensity, Advertising Intensity, dan Sales Growth terhadap Tax Avoidance Intan Larisa Aurellia; Dika Puspitaningrum
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6107

Abstract

The primary goal of this research is to measure the impact of Capital Intensity (CI), Inventory Intensity (II), Advertising Intensity (AI), and Sales Growth (SG) on corporate Tax Avoidance (TA). The study relies on secondary data analyzed through a quantitative approach, focusing on the numerical evaluation of available data. The sample comprises 19 retail sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling with a three-year observation period, the research obtained 57 valid panel data observations that provide a solid basis for statistical analysis. Two main analytical stages were used: descriptive statistics to understand the data and multiple linear regression to test the hypotheses. The results show that: (1) CI significantly influences TA, (2) II significantly influences TA, (3) AI has no significant impact on TA, and (4) SG shows no significant effect on TA. However, an overall test confirms that the combined effect of Capital Intensity, Inventory Intensity, Advertising Intensity, and Sales Growth significantly influences Tax Avoidance, emphasizing the importance of comprehensive considerations in tax management practices within the retail sector sector.
Pengaruh Fintech dan Literasi Keuangan Terhadap Inklusi Keuangan Guru dan Karyawan (Studi Kasus Al Azhar Syifa Budi Solo) Rayhan Yusuf Nur Wicaksono; Dika Puspitaningrum
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4880

Abstract

Studi ini dimaksudkan untuk mengevaluasi dampak teknologi keuangan (fintech) dan literasi keuangan pada inklusi keuangan di antara para guru serta karyawan di Al Azhar Syifa Budi Solo. Pendekatan kuantitatif diterapkan dengan rancangan penelitian studi kasus, di mana informasi diperoleh melalui distribusi angket terstruktur kepada 143 partisipan dan diproses menggunakan analisis regresi linier ganda dengan dukungan perangkat lunak SPSS versi 27. Temuan penelitian mengindikasikan bahwa teknologi keuangan (fintech) dan literasi keuangan memberikan pengaruh positif serta bermakna terhadap inklusi keuangan. Literasi keuangan terlihat sebagai faktor utama, yang menunjukkan bahwa pengetahuan keuangan yang solid memungkinkan seseorang lebih efektif dalam menggunakan jasa keuangan digital. Teknologi keuangan (fintech) berkontribusi pada peningkatan keterjangkauan, kesederhanaan, dan kelancaran proses transaksi finansial, sedangkan literasi keuangan meningkatkan kemampuan membuat pilihan keuangan yang logis dan akuntabel. Secara bersama-sama, keduanya menampilkan interaksi saling mendukung yang memperluas inklusi keuangan. Secara konseptual, hasil ini menguatkan Theory of Planned Behavior (Ajzen, 1991), Human Capital Theory (Becker, 1964), dan Diffusion of Innovation Theory (Rogers, 1983) yang menyatakan bahwa partisipasi keuangan yang inklusif memerlukan kesiapan teknologi serta kemampuan intelektual. Dalam aspek praktis, penelitian ini menyoroti signifikansi institusi pendidikan dalam memajukan literasi keuangan dan inklusi digital melalui kerja sama dengan penyedia teknologi keuangan (fintech) serta regulator keuangan. Penggabungan pembelajaran finansial dan penggunaan inovasi teknologi di lingkungan akademik menjadi fondasi penting untuk mencapai inklusi keuangan yang cerdas serta lestari.
Tax Avoidance in the Energy Sector: The Influence of Corporate Social Responsibility, Company Size, Profitability Dika Puspitaningrum; Muhammad Syihabuddin; Fatah Mario Andaru
International Journal of Entrepreneurship, Business, and Creative Economy Vol. 6 No. 1 (2026): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v6i1.4064

Abstract

This study examines the relationships among Corporate Social Responsibility (CSR), firm size, and profitability, and tax avoidance, proxied by CETR, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, using multiple linear regression analysis. The total sample used is 69 companies. Empirically, the findings indicate that higher levels of CSR disclosure are associated with lower Cash Effective Tax Rates (CETR), indicating greater levels of tax avoidance. These results provide empirical support for legitimacy-based arguments in the tax avoidance literature, which suggest that CSR disclosure can serve as a strategic mechanism to offset reputational risks arising from aggressive tax practices. In contrast, firm size, as measured by total assets, was found to have no significant effect on tax avoidance, indicating that firm size alone does not determine tax planning behavior in the energy sector. Furthermore, profitability exhibits a significant negative relationship with tax avoidance, indicating that firms with stronger financial performance tend to adopt more conservative tax positions, possibly due to greater regulatory and stakeholder scrutiny. By focusing on energy sector firms and using CETR as a cash-based proxy for tax avoidance, this study extends previous empirical evidence on the heterogeneous roles of CSR and profitability in corporate tax behavior and provides sector-specific insights into the existing tax avoidance literature in the context of emerging markets.
Pengaruh Literasi Keuangan dan Self Control terhadap Perilaku Konsumtif Mahasiswa STIE Surakarta pengguna Layanan PayLater Natasya Prisca Maharani; Dika Puspitaningrum
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 02 (2026): APRIL - MEI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan self-control terhadap perilaku konsumtif mahasiswa pengguna layanan PayLater di STIE Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 96 responden dengan teknik purposive sampling. Analisis data dilakukan menggunakan IBM SPSS Statistics melalui uji instrumen, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh negatif signifikan terhadap perilaku konsumtif, yang berarti semakin tinggi literasi keuangan maka semakin rendah perilaku konsumtif. Sementara itu, self-control berpengaruh signifikan terhadap perilaku konsumtif, yang menunjukkan pentingnya pengendalian diri dalam menekan perilaku konsumsi impulsif. Secara simultan, literasi keuangan dan self-control berpengaruh signifikan terhadap perilaku konsumtif dengan nilai Adjusted R Square sebesar 0,538, yang berarti 53,8% variasi perilaku konsumtif dapat dijelaskan oleh kedua variabel tersebut. Hasil penelitian ini menegaskan pentingnya peningkatan literasi keuangan dan penguatan self-control dalam mengurangi perilaku konsumtif mahasiswa di era keuangan digital.
Co-Authors Fatah Mario Andaru Intan Larisa Aurellia Muhammad Syihabuddin Natasya Prisca Maharani Rayhan Yusuf Nur Wicaksono