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All Journal Prosidia Widya Saintek JAKBS Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Untung Wahyudi
Universitas Widya Gama Malang
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An Empirical Study of the Effect of Tax Planning and Leverage on Company Value: Studi Empiris Pengaruh Tax Planning Dan Leverage Terhadap Nilai Perusahaan Roin Nur Rohmah; Untung Wahyudi; Khojanah Hasan; Muhammad Syafiq; Endah Puspitosarie
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

This study adopts a quantitative approach to evaluate the impact of tax planning on firm value, by examining tax avoidance, represented by the effective tax rate (ETR), and tax aggressiveness, measured by the book tax difference (BTD). This study also examines the leverage effect, proxied by the debt-to-equity ratio (DER), on firm value, measured by the price-to-book value (PBV) indicator, on 2020-2023 Indonesia Stock Exchange issuers listed. Observations includes 423 companies, selectively selected by purposive sampling technique. The secondary data used and obtained from annual financial reports available on the Indonesia Stock Exchange (IDX) official website. The data processing process was carried out using Eviews software version 13, which includes various stages of analysis such as descriptive statistics, model selection tests (the Chow test, the Hausman test, and the Lagrange multiplier test), to the final panel data regression hypothesis testing analysis, consisting of the r-square, the t, and the f-test. The research findings tax planning indicators, such as tax avoidance and tax aggressiveness, partially do not have a significant impact on company value. In contrast, leverage is statistically proven to have a significant impact on company value. However, when all three variables are tested simultaneously, the results indicate a significant influence on overall company value. It is recommended that companies integrate tax planning and leverage strategies into long-term financial planning and communicate these financial policies transparently to stakeholders, including investors, through annual reports and public exposures. This step aims to increase market confidence and company value in a sustainable manner.
The Effect of Profitability, Leverage, and Liquidity on Tax Avoidance: Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance Firnanda Almas Julia Aditama; Untung Wahyudi; Khojanah Hasan; Muhammad Syafiq
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i1.490

Abstract

The essence of this case study is to evaluate the impact of a company's financial components on tax avoidance practices. These financial components are represented by profitability, leverage, and liquidity. Observational data were taken from issuers listed on the Indonesia Stock Exchange (BEI) during the period 2021 to 2023. The total number of observations covers 21 companies obtained using a purposive sampling technique. The data is secondary and was obtained from annual financial reports available on the official BEI website and the official websites of the related companies. Data processing was carried out using Eviews software version 13, which includes descriptive statistics, regression model selection tests (Chow test, Hausman test, and Lagrange Multiplier test), and hypothesis testing. The study findings indicate that partially, profitability has a significant negative effect and leverage has a significant positive effect on tax avoidance, while liquidity has no effect. Simultaneously, all three variables are found to have a positive effect on tax avoidance. The results of this case study can provide a number of practical recommendations. Thus, this case study not only makes an empirical contribution to the finance and taxation literature but also has applied implications for decision-making at the managerial, regulatory, and investor levels.
Pengaruh Profitabilitas, Perencanaan Perpajakan, dan Solvabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 JulietaAnta Maulani; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3333

Abstract

This study aims to examine the influence of profitability, tax planning, and solvency on earnings management in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Profitability is assessed through return on assets (ROA), tax planning through the effective tax rate (ETR), and solvency through the debt-to-assets ratio (DAR). Earnings management is evaluated using a modified Jones discretionary accrual accounting approach. The method used in this study is quantitative with multiple linear regression. Sample selection was carried out by applying certain criteria, resulting in a number of companies that met the research requirements. Secondary data was taken from annual financial reports accessible on the official IDX website. It is hoped that the results of this study will provide empirical evidence regarding the relationship between these three independent variables and earnings management and contribute to the development of the accounting and finance literature, particularly in the context of managerial decision-making and corporate policy-making in the transportation and logistics sector. Keywords: Earning Management,Profitability, Tax Planning, Solvency
Pengaruh Literasi Perpajakan, Sosialisasi Perpajakan, Dan Digitalisasi Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Generasi Milenial Di Kota Malang Aida Rohmawati Romadoni; Untung Wahyudi; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3351

Abstract

This study aims to analyze the influence of tax literacy, tax socialization, and the digitalization of the tax system on individual taxpayer compliance among the Millennial Generation in Malang City. As a tech-savvy and economically productive demographic, Millennials play a strategic role in strengthening the national tax base through improved tax compliance. This research adopts a quantitative approach, utilizing a survey method through questionnaires distributed to 87 respondents—individual taxpayers from the Millennial Generation in Malang who are registered with a Taxpayer Identification Number (NPWP) and have submitted tax reports. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, tax literacy and tax system digitalization have a significant effect on individual taxpayer compliance. Meanwhile, tax socialization does not have a significant partial effect. However, simultaneously, all three independent variables have a significant effect on individual taxpayer compliance.
Pengaruh Kenaikan Tarif Dan Literasi Pajak Pertambahan Nilai (PPN) Terhadap Tingkat Kepatuhan Wajib Pajak Badan Di KPP Pratama Malang Selatan Amalia Hidayati; Untung Wahyudi; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3357

Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12%, effective from January 1, 2025, is a continuation of a previously initiated tax policy. This VAT rate hike is considered to affect VAT literacy and corporate taxpayer compliance, as it can create a perception of an increasing tax burden and may reduce the income received by corporate taxpayers. Therefore, this study aims to examine the effect of the rate increase and VAT literacy on the compliance level of corporate taxpayers at the Pratama Tax Service Office (KPP) in South Malang. This study adopts a descriptive quantitative approach. The population for this research consists of corporate taxpayers registered as Taxable Entrepreneurs (PKP), based on data from the KPP showing there are 130 corporate taxpayers with normal status. The sample was determined using a non-probability sampling method, specifically purposive sampling, resulting in 100 respondents who became the research sample. Primary data was obtained from online questionnaires. The analysis technique used in this study is multiple linear regression analysis. Based on the analysis results, it was concluded that the rate increase has a significant negative effect on the compliance level of corporate taxpayers, while VAT literacy has a significant positive effect on the compliance level of corporate taxpayers. Furthermore, the rate increase and VAT literacy simultaneously and significantly influence the compliance level of corporate taxpayers.
PENDAMPINGAN PENGELOLAAN ADMINISTRASI DAN LOGISTIK LAYANAN PUBLIK DI PT POS INDONESIA KANTOR CABANG BATU Survival Survival; Mulyono Mulyono; Wiwin Purnomowati; Hartini Prasetyaning Pawestri; Untung Wahyudi; Vernanda Septia Putri
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pengelolaan administrasi dan logistik layanan publik di PT Pos Indonesia (Persero) Kantor Cabang Batu. Mitra kegiatan menghadapi tantangan berupa tingginya volume pekerjaan administratif, pengelolaan dokumen layanan publik seperti: Taspen dan Bantuan Subsidi Upah (BSU), serta kebutuhan monitoring aktivitas logistik dan mitra korporat yang menuntut ketelitian dan ketepatan data. Metode pelaksanaan pengabdian dilakukan melalui pendampingan langsung di unit kerja Bidang Operasi dan Layanan serta Bidang Kurir Logistik dan Korporat, yang meliputi kegiatan pengelompokan dan pengarsipan dokumen, input dan verifikasi data penerima layanan, pendampingan distribusi dokumen, rekapitulasi transaksi dan tagihan mitra, pencetakan resi, pengemasan kiriman, serta penyusunan data monitoring kinerja Oranger. Hasil kegiatan menunjukkan adanya peningkatan kerapian administrasi, ketepatan distribusi dokumen layanan publik, tersedianya data rekapitulasi yang lebih sistematis, serta meningkatnya efisiensi proses pelayanan dan logistik. Kegiatan ini berkontribusi dalam memperkuat tata kelola administrasi dan mendukung peningkatan kualitas pelayanan publik di lingkungan PT Pos Indonesia Kantor Cabang Batu.
A Case Study of Tax Avoidance in Food and Beverage Companies from the Aspects of Corporate Social Responsibility and Company Size: Studi Kasus Penghindaran Pajak Pada Perusahaan Pangan dan Minuman Dari Aspek Corporate Social Responsibility dan Ukuran Perusahaan Siswanti Siswanti; Untung Wahyudi; Khojanah Hasan
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.525

Abstract

This case study aims to analyze the influence of corporate social responsibility (CSR) and company size on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study was conducted using a quantitative approach with secondary data. The data sample consisted of 148 companies selected using a purposive sampling method. Data were analyzed using descriptive analysis, multiple linear regression, and panel data regression supported by classical assumption tests, multicollinearity tests, and heteroscedasticity tests using EViews 10 software. The results of the study indicate that CSR and company size simultaneously have a significant effect on tax avoidance. Partially, CSR has a negative effect on tax avoidance, while company size has a positive effect on tax avoidance. These findings emphasize the importance of integration between CSR and fiscal compliance in corporate governance practices. These results can be applied as a basis for formulating strategies to improve corporate integrity and accountability in supporting the national tax system.
Co-Authors Aida Rohmawati Romadoni Amalia Hidayati Dwi Anggarani Endah Puspitosarie Firnanda Almas Julia Aditama Hartini Prasetyaning Pawestri JulietaAnta Maulani Khojanah Hasan Muhammad Syafiq Mulyono Mulyono Roin Nur Rohmah Siswanti Siswanti Survival Survival Vernanda Septia Putri Wiwin Purnomowati