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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

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

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

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.

Profit Planning Case Study Using Break Event Point Analysis at the Lucky Fried Chicken MSME in Blitar Regency: Studi Kasus Perencanaan Laba Menggunakan Analisis Break Event Point Pada UMKM Ayam Geprek Lucky Di Kabupaten Blitar Linda Puspita Dewi; Dwi Anggarani; 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.v10i2.497

This case study is based on the situation of culinary MSMEs facing fluctuations in raw material prices and changes in market demand, which affect profit stability. This situation requires financial planning based on quantitative analysis. The Break Even Point (BEP) is used to determine minimum sales limits and profit targets. The case study was conducted on the Ayam Geprek Lucky MSME (Micro, Small, and Medium Enterprises) in Blitar Regency through interviews, observations, and documentation. The results indicate that fixed and variable costs influence business performance. The BEP has proven effective as a basis for pricing, production planning, and cost control. Practically, the study results provide an applicable model for MSMEs in managing cost structures, setting sales targets, and developing contribution margin-based pricing strategies.

Determinan Kepatuhan Pajak Formal pada UMKM Penerbitan Independen di Pulau Jawa Ayu Wandani Mustika Rahma Baits Nur; Khojanah Hasan; Dwi Anggarani
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.452

Kepatuhan pajak formal merupakan elemen penting dalam sistem perpajakan berbasis self-assessment yang menuntut partisipasi aktif wajib pajak dalam memenuhi kewajiban administratif. Namun, pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya penerbitan independen, masih menghadapi berbagai kendala dalam pemenuhan kewajiban tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, literasi digital, dan kompleksitas administrasi pajak terhadap kepatuhan pajak formal pelaku UMKM penerbitan independen di Pulau Jawa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui kuesioner yang disebarkan kepada pelaku UMKM penerbitan independen yang telah beroperasi minimal enam bulan dan memenuhi kriteria sebagai wajib pajak. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan dan literasi digital berpengaruh positif terhadap kepatuhan pajak formal, sedangkan kompleksitas administrasi pajak berpengaruh negatif. Temuan ini mengindikasikan bahwa peningkatan pemahaman perpajakan dan literasi digital dapat mendorong kepatuhan pajak formal UMKM, sementara kompleksitas administrasi pajak yang tinggi berpotensi menjadi hambatan dalam pemenuhan kewajiban administratif perpajakan.

Revenue Recognition Case Study Based on Financial Accounting Standards Statements at PT. Prambanan Dwipaka: Studi Kasus Pengakuan Pendapatan Berdasarkan Pernyataan Standar Akuntansi Keuangan Pada PT. Prambanan Dwipaka Sofia Azizatun Niza; Khojanah Hasan; Zaenuddin Zaenuddin
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 3 (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.v10i3.539

The construction sector is characterized by complex, long-term contracts and uncertainty, making revenue recognition a critical aspect for the reliability of financial statements. Since the enactment of Statement of Financial Accounting Standards (PSAK) 72 in 2020 as an adoption of International Financial Reporting Standards (IFRS) 15, construction companies in Indonesia are required to align their accounting practices with the principles of control and performance obligations. This case study examines the implementation of PSAK 72 at PT. Prambanan Dwipaka using a qualitative approach through interviews, observations, and document analysis. The study results indicate that the company has attempted to systematically implement the five stages of PSAK 72, although it still faces obstacles in identifying performance obligations and allocating transaction prices due to contract changes and inter-departmental coordination. This case study enhances understanding of PSAK 72 implementation in the construction sector, particularly regarding the role of organizational factors in accounting decision-making. PT. Prambanan Dwipaka has demonstrated efforts to implement the standard, but still requires improvements in documentation and internal controls. Future case studies are recommended to involve more companies to provide a more comprehensive picture of PSAK 72 implementation in Indonesia.

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

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.

Analysis of Village Fund Management Accountability: Analisis Akuntabilitas Pengelolaan Dana Desa Nita Anastasya; Dwi Anggraini; 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.v10i2.519

Village financial management is inseparable from the principle of accountability. Accountable village financial management is a system that can be accounted for, from the planning stage, implementation, administration, to village financial reporting. Village fund management is expected to encourage equitable development and provide real benefits to the community. To realize effective village fund management, competent government officials are needed and supported by adequate facilities, so that implementation can run in a directed manner and in accordance with the principles of good governance. This study discusses the accountability of fund management in Wonorejo Village, Lawang District, Malang Regency, East Java. The method used is qualitative descriptive analysis. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that accountability in village fund management in Wonorejo Village has been implemented well. Village finances are managed based on the principles of transparency, accountability, and participation, and are carried out in an orderly and disciplined budget. The principle of accountability can be seen through the reporting prepared for each fiscal year and the existence of village deliberations involving all components of the community. As a follow-up, it is recommended to use online systems and application-based financial management to improve accountability and transparency of reports.

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

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.

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