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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS
Juniartika, Suci
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Economics, Econometrics & Finance Social Sciences

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DETERMINAN AGRESIVITAS PAJAK: PERAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Juniartika, Suci; Junaidi, Junaidi
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2186

Abstract

This study aims to analyze the effect of business strategy, debt to asset ratio (DAR), and sales growth on tax aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, with firm size as a moderating variable. The population comprises all property and real estate companies listed on the IDX, with a total sample of 54 companies selected using purposive sampling, resulting in 162 balanced panel observations. This study uses secondary data obtained from annual reports and financial statements accessed via idx.co.id. The data analysis method employs panel data regression using the Common Effect Model (CEM) selected based on the Chow test, Hausman test, and Lagrange Multiplier test. Tax aggressiveness is measured using the Effective Tax Rate (ETR). The results show that business strategy (PPEINT) has a significant positive effect on tax aggressiveness, while DAR and sales growth have no significant effect. Firm size as a moderating variable strengthens the effect of DAR on tax aggressiveness (M2 significant at p=0.0179), but does not significantly moderate the effect of business strategy (M1) and sales growth (M3) on tax aggressiveness. These findings suggest that internal company factors, particularly business strategy and capital structure moderated by firm size, play an important role in determining tax aggressiveness behavior in the property and real estate sector.
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKNOLOGI DAN DIGITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Syathira, Idsa Salwa; Juniartika, Suci; Anam, Muhammad Khairul
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2237

Abstract

This study aims to analyze the effect of tax aggressiveness on firm value in technology and digital companies, and to examine the role of Good Corporate Governance (GCG) as a moderating variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method using SmartPLS software. The data used are secondary data obtained from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX), with a sampling technique using purposive sampling according to research criteria. The tax aggressiveness variable is measured using the Effective Tax Rate (ETR), firm value is measured by Price to Book Value (PBV) or Tobin's Q, while GCG is proxied by institutional ownership, independent commissioners, and audit committees. The results of the study indicate that tax aggressiveness has an influence on firm value, both positively and negatively depending on investor perceptions and the level of risk posed. In addition, Good Corporate Governance (GCG) has been proven to moderate the relationship between tax aggressiveness and firm value, where good GCG implementation can strengthen the positive influence and minimize the negative impact of tax aggressiveness. This research suggests that companies need to balance tax efficiency strategies with the implementation of good corporate governance to sustainably increase company value.
KINERJA ESG DAN PENGHINDARAN PAJAK PERUSAHAAN: APAKAH LEVERAGE KEUANGAN MEMBENTUK HUBUNGAN INI? BUKTI DARI SEKTOR PROPERTI INDONESIA Akhir, Maulidia; Juniartika, Suci
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/3czyvq67

Abstract

Penelitian ini mengkaji pengaruh kinerja ESG (Environmental, Social, and Governance) terhadap penghindaran pajak perusahaan sektor properti Indonesia yang terdaftar di Bursa Efek Indonesia periode 2022-2024, serta menginvestigasi apakah leverage keuangan memoderasi hubungan tersebut. Berlandaskan stakeholder theory, legitimacy theory, dan agency theory, penelitian ini menggunakan regresi data panel dengan Random Effect Model (REM) yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Penghindaran pajak diproksikan dengan Effective Tax Rate (ETR), kinerja ESG diukur dengan skor ESG, leverage keuangan diukur dengan Debt-to-Asset Ratio, dan ukuran perusahaan dimasukkan sebagai variabel kontrol. Hasil regresi data panel dasar menunjukkan bahwa kinerja ESG tidak berpengaruh signifikan terhadap ETR, sedangkan leverage berpengaruh positif signifikan. Hasil Moderated Regression Analysis (MRA) menunjukkan bahwa kinerja ESG berpengaruh positif signifikan terhadap ETR ketika dimoderasi oleh leverage, dan leverage secara signifikan memoderasi hubungan ESG-ETR melalui dua variabel interaksi. Peran moderasi leverage keuangan atas hubungan ESG-penghindaran pajak terkonfirmasi, memberikan bukti empiris pada persimpangan keberlanjutan dan perilaku fiskal perusahaan di sektor properti Indonesia.
Co-Authors AKHIR, MAULIDIA Anam, M. Khairul Junaidi Junaidi Syathira, Idsa Salwa