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EkoPreneur
Published by Universitas Pamulang
ISSN : 27162850     EISSN : 27162869     DOI : https://doi.org/10.32493/ekop
Core Subject : Economy,
Economics, Econometrics & Finance
EkoPreneur is a scientific research publication published by LPPM Pamulang University, on a semi annual basis every six months in December and June, intending to become a medium of communication, and disseminating scientific information between the campus and its stakeholders. Research studies contained in EkoPreneur are in the fields of Economics Accounting, Management, Marketing and Entrepreneurship Entrepreneurship, SME, Business. EkoPreneur aim includes academics, practitioners, and students, both government and non Government institutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 6 No. 2 (2025): EkoPreneur" : 10 Documents clear
The Influence of Tax Sanctions, Service Quality, Compliance Costs, and E-Filing Implementation on Taxpayer Compliance Allawiyah, Fitriana; Henni Rahayu Handayani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.47755

Abstract

This study aims to analyze the factors influencing taxpayer compliance, including tax sanctions, service quality, tax compliance costs, and the implementation of e-Filling. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to students at Universitas Pamulang. The data obtained were analyzed using statistical methods to determine the relationship between independent and dependent variables. The results of the study indicate that tax sanctions and the implementation of e-Filling have a significant influence on taxpayer compliance. Meanwhile, service quality and tax compliance costs show a lower impact. The discussion in this study highlights the importance of improving tax services, the effectiveness of digital systems, and other factors that can enhance tax compliance. With these findings, it is hoped that the government and tax authorities can design more effective policies to increase awareness and taxpayer compliance.
Influence Operating Cash Flow , Capital Intensity , and Sales Growth Against Company Value Ummaro Nur'Azizah; Ita Darsita
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the effect of Operating Cash Flow, Capital Intensity, andSales Growth on Firm Value. This study was conducted by analyzing the financialstatements of companies in the Consumer Non-Cyclical sector listed on theIndonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample usedin this study was 33 Consumer Non-Cyclical sector companies listed on theIndonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposivesampling technique. The data used in this study are secondary data in the form offinancial statements from each company that has been used as a research sample.The variables used in this study are Operating Cash Flow (X1) as the firstindependent variable, Capital Intensity (X2) as the second independent variable,and Sales Growth as the third independent variable, and Firm Value (Y) as thedependent variable. The panel data regression method is used as the researchmethodology in this study. The analysis of the results of this study uses the help ofEviews 12 Student Version Lite software. The results of this study indicate that thebest model is the Random Effect Model (REM). The results of this study indicatethat Operating Cash Flow partially has no effect on Company Value, CapitalIntensity partially affects Company Value, and Sales Growth partially affectsCompany Value. Simultaneously, Operating Cash Flow, Capital Intensity, and SalesGrowth affect Company Value.   Keywords: Operating Cash Flow; Capital Intensity; Sales Growth; CompanyValue.
Pengaruh Tunneling Incentive Dan Leverage Terhadap Keputusan Transfer Pricing: Pada Perusahaan Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Huda Tiara; Lely Suryani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the influence of tunneling incentive and leverage ontransfer pricing decisions in energy sector companies listed on the Indonesia StockExchange (IDX) during the 2019–2023 period. Transfer pricing refers to pricingpolicies in intercompany transactions within a business group, often used as astrategy to reduce tax burdens. Tunneling incentive reflects the controllingshareholders’ tendency to transfer company resources for personal gain, whileleverage indicates the company’s dependency on debt financing. This study employsa quantitative approach using panel data regression analysis. The tunneling incentivevariable is proxied by foreign controlling ownership exceeding 20%, leverage ismeasured by the Debt to Equity Ratio (DER), and transfer pricing is proxied by theratio of related party receivables to total receivables. The results show that bothtunneling incentive and leverage have a significant simultaneous influence ontransfer pricing decisions. Partially, both variables also have a positive andsignificant effect. These findings indicate that ownership structure and corporatefunding composition play important roles in a firm’s tendency to engage in transferpricing practices. Therefore, strengthening regulations and supervision of affiliatetransactions and ownership structures is crucial to prevent tax avoidance that harmsstate revenue. This research is expected to contribute to tax authorities, academics,and businesses by providing insights into the driving factors of transfer pricing in theIndonesian energy sector. Keywords: Tunneling Incentive, Leverage, Transfer Pricing, Energy Sector,Indonesia Stock Exchange.
Pengaruh Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Serpong Tahun 2019-2023 Sela Apriani; Lely Suryani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

The purpose of this study is to provide empirical evidence on the effect of servicequality and tax sanctions on individual taxpayer compliance, which plays a criticalrole in supporting the sustainability of a country’s taxation system and ensuring theoptimization of state revenue. The research was conducted on individual taxpayersregistered at the Serpong Primary Tax Service Office (KPP Pratama Serpong)using a probability sampling method, with a total of 100 taxpayers selected as thesample, all of whom are required to report their annual tax returns. This studyapplies a quantitative approach with multiple linear regression analysis as the maintechnique to evaluate the relationship between service quality and tax sanctions asindependent variables, and taxpayer compliance as the dependent variable. Datacollection was carried out through questionnaires distributed directly torespondents, allowing researchers to obtain accurate information about theirperceptions, attitudes, and behaviors regarding tax obligations. The results of theanalysis reveal that service quality and tax sanctions both significantly influencetaxpayer compliance. Specifically, better service quality, demonstrated byresponsive, reliable, and professional tax officers, encourages taxpayers to complywith tax regulations, as it builds trust and reduces administrative difficulties. At thesame time, effective tax sanctions serve as a strong deterrent againstnoncompliance, motivating taxpayers to fulfill their obligations consistently and ontime. These findings highlight the importance of balancing high-quality taxservices with strict enforcement mechanisms, providing valuable insights for taxauthorities and policymakers to strengthen strategies that enhance taxpayercompliance and ultimately contribute to maximizing state revenue throughimproved efficiency in the tax collection system. Keywords: taxpayer compliance, service quality, and tax sanctions
Pengaruh Teknologi Informasi, Kesadaran Wajib Pajak, Efektivitas Pemungutan Pajak Terhadap Kemandirian Fiskal Daerah Adzanu, Luthfi; Moh. Yuddy Yudawirawan
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52495

Abstract

This study aims to obtain empirical evidence regarding the effect of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinions in companies operating in the consumer non-cyclical sector and listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research population consisted of 125 companies, and through a purposive sampling technique based on predetermined criteria, 39 companies were selected as the sample. With an observation period of five consecutive years, the total number of data analyzed amounted to 195. The data used in this study were secondary data derived from audited financial statements and annual reports published by each company. Logistic regression analysis was applied as the primary analytical method, with the support of E-Views 12 software. The findings of this study indicate that, simultaneously, audit report lag, audit reputation, and audit tenure influence the likelihood of a company receiving a going concern audit opinion. However, the results of the partial test show different effects. Audit report lag does not have a significant effect on the acceptance of going concern audit opinions, suggesting that delays in audit completion do not directly determine the auditor’s assessment of business continuity. Similarly, audit reputation does not significantly affect the issuance of going concern opinions, implying that the credibility or prestige of an audit firm alone is not a determining factor. In contrast, audit tenure has a significant effect, indicating that the length of the auditor’s engagement with a company plays an important role in shaping the auditor’s judgment regarding going concern issues. These results provide valuable insights for auditors, regulators, and stakeholders in assessing the factors influencing the issuance of going concern audit opinions.   Keywords: Going Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit Tenure
Pengaruh Tarif Pajak Dan Struktur Aktiva Terhadap Struktur Modal Sari, Maya; Moh. Yuddy Yudawirawan
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study was conducted with the aim of analyzing the effect of tax rates and asset structure on capital structure. The object of the research is focused on companies classified under the Consumer Non-Cyclicals sector and listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample selection was carried out using a purposive sampling method, resulting in eight companies that met the specified criteria. The data used in this study are secondary data in the form of audited annual financial statements obtained from the official website of the IDX. The analytical method employed is multiple linear regression, which is supported by both simultaneous tests (F-test) and partial tests (t-test) to examine the significance of the independent variables on the dependent variable. Furthermore, a series of classical assumption tests were performed, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, in order to ensure the validity and reliability of the regression model. The findings of the analysis reveal that tax rates and asset structure simultaneously have a significant effect on capital structure, which highlights the importance of fiscal policy and asset composition in determining financing decisions. However, the results of partial testing provide different insights. Tax rates do not have a significant effect on capital structure, implying that variations in tax obligations are not a dominant consideration for companies when formulating financing policies. Similarly, asset structure does not show a significant partial effect, suggesting that the proportion of fixed and current assets is not an independent determinant of capital structure decisions. Overall, these results indicate that other factors beyond tax rates and asset structure may play a more influential role in shaping capital structure within Consumer Non-Cyclicals companies. Keywords: Tax Rates, Asset Structure, Capital Structure
Pengaruh Audit Report Lag, Reputasi Audit, Dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern Amir Rimadhan, Jihan; Septanta, Rananda
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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

Abstract

This study aims to obtain empirical evidence regarding the effect of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinions in companies operating in the consumer non-cyclical sector and listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research population consisted of 125 companies, and through a purposive sampling technique based on predetermined criteria, 39 companies were selected as the sample. With an observation period of five consecutive years, the total number of data analyzed amounted to 195. The data used in this study were secondary data derived from audited financial statements and annual reports published by each company. Logistic regression analysis was applied as the primary analytical method, with the support of E-Views 12 software. The findings of this study indicate that, simultaneously, audit report lag, audit reputation, and audit tenure influence the likelihood of a company receiving a going concern audit opinion. However, the results of the partial test show different effects. Audit report lag does not have a significant effect on the acceptance of going concern audit opinions, suggesting that delays in audit completion do not directly determine the auditor’s assessment of business continuity. Similarly, audit reputation does not significantly affect the issuance of going concern opinions, implying that the credibility or prestige of an audit firm alone is not a determining factor. In contrast, audit tenure has a significant effect, indicating that the length of the auditor’s engagement with a company plays an important role in shaping the auditor’s judgment regarding going concern issues. These results provide valuable insights for auditors, regulators, and stakeholders in assessing the factors influencing the issuance of going concern audit opinions.   Keywords: Going Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit Tenure
Pengaruh Tax Avoidance, Sales Growth, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Pada Perusahaan Sektor Consumer Non-Cyclicals sub Sektor Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019 - 2023) Habibah, Nur; Fitria Eka Ningsih
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52594

Abstract

This study aims to analyze the effect of tax avoidance, sales growth, and company size onfirm value in food and beverage companies within the non-cyclical consumer sector listedon the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The totalpopulation consisted of 95 companies, and the sample was selected using a purposivesampling method based on specific criteria, resulting in 16 companies as the researchsample. With an observation period of five years, the number of observations analyzedamounted to 80. The data used were secondary data obtained from audited annual reportsand sustainability reports published between 2019 and 2023 and accessed from theofficial IDX website. The research applied an associative method with a quantitativeapproach, while the analysis technique employed statistical methods and panel dataregression using EViews 12 and Microsoft Excel software. The results of the study showthat tax avoidance, sales growth, and company size simultaneously affect firm value,confirming the collective influence of financial strategies and company characteristics onmarket perceptions. However, the partial test results reveal varied effects: tax avoidancehas a positive effect on firm value, indicating that companies implementing tax-savingstrategies tend to be perceived as more profitable and attractive to investors; sales growthhas a negative effect on firm value, suggesting that rapid expansion may createoperational risks and additional costs that reduce investor confidence; while companysize shows no significant effect, meaning that a larger scale alone does not guaranteehigher valuation in the capital market. These findings underscore the complexity ofinteractions between tax strategies, growth performance, and firm characteristics inshaping firm value, while also providing important implications for investors, regulators,and company management in developing effective strategies to strengthencompetitiveness and enhance market trust. Keywords: Tax Avoidance, Sales Growth, Company Size, Company Value
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Tax Avoidance Tarigan, Rizky Sovri; Fitria Eka Ningsih
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52611

Abstract

Taxes are a significant source of revenue for a country, but for individualsandcompanies, they are a burden because they reduce their income, especially sincethey receive no direct compensation for paying them. This is why individuals andcompanies seek to avoid taxes. What influences tax avoidance in a company?Whatinfluences tax avoidance in a company. This study aims to examine and determinethe effect of institutional ownership, sales growth, and company size on taxavoidance. The independent variables in this study are company size, sales growth,and institutional ownership, while the dependent variable is tax avoidance (ETR).This study uses companies in the Consumer Non-Cyclical sector, food and beveragesub-sector, listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.The method used in this study ispurposive sampling, a sampling technique withcertain considerations. The type of research used is quantitative, associative,namely research conducted to determine the relationship between two or morevariables regarding the condition of the company using quantitative and qualitativedata measured in a numeric scale or in the form of numbers. 11 companies wereselected to be used as research samples with 5 years of observation, so that the totalsample in this study was 55 samples. The data analysis technique used in this studyis panel data regression analysis using eviews 12 software. Based on the results ofthe study, it shows that simultaneously Institutional Ownership, Sales Growth andCompany Size have an effect on Tax Avoidance, partially Institutional Ownershiphas no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, andCompany Size has an effect on Tax Avoidance. Keywords: Institutional Ownership, Sales Growth, Company Size, Tax Avoidance
Pengaruh Management Compensation, Pertumbuhan Pendapatan dan Firm Size Terhadap Tax Management : (Studi Empiris Pada Perusahaan Sektor Energy di Bursa Efek Indonesia Tahun 2019-2023) Ayu Lestari, Sitinur; Fitria Eka Ningsih
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.52706

Abstract

This study aims to analyze the effect of management compensation, revenue growth,and firm size on tax management in energy sector companies listed on the IndonesiaStock Exchange (IDX) during the 2019–2023 period. The research employed apurposive sampling method, resulting in a final sample of 16 companies observedover five years, thus generating 80 observations. Data used in this study weresecondary in nature, obtained from audited financial statements and annual reportspublished by each company. The analytical method applied was panel dataregression with hypothesis testing conducted using the EViews 12 application. Therationale for selecting these variables lies in their theoretical and practicalrelevance, as management compensation may incentivize managers to adopt taxstrategies that optimize company resources, revenue growth reflects the company’sability to expand and generate taxable income, while firm size is often associatedwith greater resources but also with closer scrutiny from regulators. The results ofthe analysis show that, partially, management compensation has a positive effect ontax management, indicating that higher compensation encourages managers toimplement more efficient tax strategies. Revenue growth also has a positive effect ontax management, suggesting that companies experiencing increasing revenues aremore motivated to engage in tax planning to minimize tax burdens. Conversely, firmsize has a negative effect on tax management, implying that larger firms may be lessaggressive in tax planning due to reputational risks and greater oversight.Simultaneously, the three variables—management compensation, revenue growth,and firm size—were found to have a significant joint effect on tax management,highlighting the importance of integrating managerial incentives, companyperformance, and structural characteristics in understanding corporate taxbehavior. Keywords: Management Compensation, Revenue Growth, Firm Size and TaxManagement

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