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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Keizai
Arif Nadzirul Haq
Politeknik Negeri Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Fixed Asset Intensity, Debt Ratio, and Effective Tax Rates: Evidence From Indonesian Energy Companies Bella Putrie Nindyawan; Arif Nadzirul Haq; Arif Mahasin Sondani
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.568

Abstract

This study evaluates the impact of fixed asset intensity and debt ratio on the effective tax rate (ETR), incorporating firm size as a control variable. The primary focus is to examine tax management strategies through the optimization of asset and financing structures to reduce the real tax burden. Employing a quantitative method with multiple linear regression analysis, this research observes 96 data points from 32 energy sector companies for the 2022–2024 period, selected through purposive sampling. The findings indicate that fixed asset intensity has a significant negative effect on the ETR due to the role of depreciation expenses as a tax shield. Conversely, the debt ratio has no significant effect, suggesting that debt levels are not the primary determinant of the tax burden within this sample. With an Adjusted R-Square value of 30.1%, this model provides insights for management regarding asset administration and for tax authorities concerning the fiscal characteristics of capital-intensive industries.
Pengaruh Pemahaman Risiko Audit dan Ekspektasi Penghargaan Finansial terhadap Minat Mahasiswa Berkarir sebagai Auditor Eksternal Arif Nadzirul Haq; Bella Putrie Nindyawan; Novira Fazri Nanda
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3032

Abstract

The growth of accounting graduates in Indonesia has not been accompanied by a proportional increase in the number of public accountants, driven by students' low interest in pursuing a career as an external auditor in Public Accounting Firms (KAP). This study aims to examine the effect of audit risk understanding and financial reward expectations on accounting students' career intentions as external auditors. This research is explanatory quantitative in nature, employing a survey method. Data collection was conducted using a Likert-scale questionnaire distributed via Google Forms to 50 accounting students selected through purposive sampling. Data analysis techniques included classical assumption tests and multiple linear regression analysis, executed using SPSS software. The results demonstrate that audit risk understanding and financial reward expectations, both partially and simultaneously, have a positive and significant effect on career intentions as an external auditor.
Co-Authors Arif Mahasin Sondani Bella Putrie Nindyawan Novira Fazri Nanda