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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 536 Documents
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Pengaruh Intensitas Modal dan Ukuran Perusahaan terhadap Tax Avoidance Berlin Olivia Mandela Utami; Vivi Iswanti Nursyirwan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2304

Abstract

This study aims to examine the effect of capital intensity and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' financial statements. The sample was selected using purposive sampling, resulting in 21 companies with a total of 105 observations. Data were analyzed using panel data regression with EViews 13 software. Based on the model selection test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The results indicate that capital intensity has a significant effect on tax avoidance, while firm size has no significant effect on tax avoidance. Simultaneously, capital intensity and firm size have a significant effect on tax avoidance. The coefficient of determination indicates that the independent variables explain 36.95% of the variation in tax avoidance based on the Adjusted R-Squared value, while the remaining 63.05% is explained by other variables outside the research model. Therefore, it can be concluded that capital intensity affects tax avoidance, whereas firm size does not affect tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
Pengaruh Struktur Modal, Profitabilitas, dan Good Corporate Governance terhadap Tax Avoidance Alya Divina Putri Nugroho; Maman Darmansyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2309

Abstract

Tax avoidance remains an important issue because previous studies have reported inconsistent findings regarding the factors associated with corporate tax avoidance. This study examines the relationship of capital structure, profitability, and good corporate governance with tax avoidance in Consumer Non-Cyclicals companies in the Agricultural Products subsector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative associative approach was employed using secondary data obtained from annual financial and corporate reports. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using panel data regression with EViews 14. The Random Effect Model was selected as the estimation model. Tax avoidance was measured using the Effective Tax Rate (ETR), while capital structure, profitability, independent commissioners, institutional ownership, and audit committee were measured using DER, ROA, the proportion of independent commissioners, institutional share ownership, and the number of audit committee members, respectively. The findings show that capital structure and profitability have significant relationships with tax avoidance. In contrast, independent commissioners, institutional ownership, and audit committee do not have significant individual relationships with tax avoidance. Collectively, the five explanatory variables significantly relate to tax avoidance.
Pengaruh Pemutihan Pajak, Digitalisasi Pajak, dan Sosialisasi Pajak terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Safinatun Khasanah; Eko Sasongko Priyadi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2310

Abstract

Motor Vehicle Tax (MVT) compliance remains an important issue in optimizing local tax revenue, particularly in areas where the realization of MVT revenue has not yet reached its target. This study aims to examine the effects of tax amnesty programs, tax digitalization, and tax socialization on taxpayers’ compliance in paying Motor Vehicle Tax at Kajen Samsat, Pekalongan Regency. A quantitative approach with a causal associative design was employed. Primary data were collected through questionnaires from 100 motor vehicle taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 27. The findings show that the tax amnesty program has a positive and significant effect on taxpayers’ compliance in paying MVT (β = 0.597; p < 0.001). In contrast, tax digitalization has a negative but statistically insignificant effect (β = −0.093; p = 0.405), while tax socialization has a positive but statistically insignificant effect (β = 0.147; p = 0.201). Simultaneously, tax amnesty, tax digitalization, and tax socialization significantly affect MVT compliance (F = 21.718; p < 0.001). The model explains 38.6% of the variation in taxpayers’ compliance.
Pengaruh Fixed Asset Intensity, Inventory Intensity, dan Pertumbuhan Penjualan terhadap Tax Avoidance Savira Dwi Puspita; Ani Kusumaningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2312

Abstract

Tax avoidance remains an important issue because companies may seek to reduce their tax burden while maintaining business performance. This study aims to examine the effect of fixed asset intensity, inventory intensity, and sales growth on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This quantitative study uses secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 18 companies and 90 firm-year observations after data screening. Panel data regression was employed, with the Random Effect Model selected for the estimation. The findings show that fixed asset intensity and inventory intensity do not have a significant effect on tax avoidance. In contrast, sales growth has a significant effect on tax avoidance. Simultaneously, fixed asset intensity, inventory intensity, and sales growth significantly affect tax avoidance. These findings indicate that sales growth is more closely associated with tax avoidance than the intensity of fixed assets and inventory among consumer non-cyclical companies during the study period.
Pengaruh Kinerja Keuangan dan Intensitas Modal terhadap Tax Avoidance dengan Green Accounting sebagai Variabel Moderasi Anggi Saputra; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2324

Abstract

Tax avoidance remains an important concern for large companies because efforts to reduce tax burdens may affect tax revenue and corporate accountability. This study aims to examine the effect of financial performance and capital intensity on tax avoidance and to determine whether green accounting moderates these relationships in LQ45 companies listed on the Indonesia Stock Exchange during 2020-2024. A quantitative associative approach was employed using secondary data from annual and sustainability reports. The sample was selected through purposive sampling and consisted of 14 companies, resulting in 70 firm-year observations. Financial performance was measured by Return on Assets (ROA), capital intensity by the proportion of fixed assets to total assets, tax avoidance by Effective Tax Rate (ETR), and green accounting by environmental disclosure based on GRI G4 indicators. Data were analyzed using panel data regression and Moderated Regression Analysis with EViews 12. The results show that financial performance has a positive and significant effect on tax avoidance, while capital intensity has no significant effect. Both variables simultaneously affect tax avoidance. Green accounting does not moderate the effects of either financial performance or capital intensity on tax avoidance. These findings suggest that tax-related decisions are more closely associated with financial considerations than environmental disclosure.
Pengaruh Tax Avoidance, Struktur Modal, dan Pertumbuhan Pendapatan terhadap Nilai Perusahaan Muhammad Iqbal Fauzan; Mita Sicillia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2327

Abstract

This study aims to analyze the effects of tax avoidance, capital structure, and revenue growth on firm value among companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ financial statements. Data analysis was conducted using panel data regression with the aid of EViews 14. Based on the model selection results, the Fixed Effects Model (FEM) was used as the estimation model. The results indicate that Tax Avoidance has a negative but insignificant effect on Firm Value. Capital Structure has a positive and significant effect on Firm Value. Meanwhile, Revenue Growth has a negative but insignificant effect on Firm Value. Simultaneously, tax avoidance, capital structure, and revenue growth have a significant effect on firm value. These results indicate that capital structure is the variable with a significant influence on firm value in this study.
Pengaruh Kompensasi Rugi Fiskal dan Struktur Modal terhadap Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi Dewi Salwa Shofa Aurellia; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2330

Abstract

This study aims to analyze the effect of fiscal loss compensation and capital structure on tax avoidance, with capital intensity as a control variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative method with an associative approach. The data used are secondary data obtained from companies’ financial statements through the official website of the Indonesia Stock Exchange (IDX). The research population consists of 131 companies, with a sample of 32 companies selected using the purposive sampling method. Data analysis was conducted using EViews 12 through panel data regression analysis. The results indicate that, simultaneously, fiscal loss compensation and capital structure affect tax avoidance. Partially, fiscal loss compensation does not affect tax avoidance, while capital structure has a significant effect on tax avoidance. Furthermore, capital intensity is unable to moderate the effect of fiscal loss compensation on tax avoidance; however, it is able to moderate the effect of capital structure on tax avoidance. These findings indicate that a company’s financing policy plays a more dominant role in influencing tax avoidance, while capital intensity strengthens the relationship between capital structure and tax avoidance.
Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Aggressiveness dengan Corporate Social Responsibility sebagai Variabel Moderasi Lusiyanti Lusiyanti; Enan Trivansyah Sastri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2334

Abstract

This study aims to analyze the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness with Corporate Social Responsibility as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used is quantitative method with secondary data in the form of company annual financial reports. The sampling technique used purposive sampling with certain criteria, resulting in 28 sample companies with a total of 140 observations over 5 years. The data analysis technique used panel data regression with the help of EViews 13 and Microsoft Excel 2019 software. The results showed that simultaneously, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. However, partially, Capital Intensity does not have a significant effect on Tax Aggressiveness, Inventory Intensity does not have a significant effect on Tax Aggressiveness, Corporate Social Responsibility is unable to moderate the effect of Capital Intensity on Tax Aggressiveness, and Corporate Social Responsibility is unable to moderate the effect of Inventory Intensity on Tax Aggressiveness. This study contributes to the development of agency and legitimacy theory in the context of taxation, as well as serving as a reference for companies and regulators in formulating more effective and transparent tax policies.
Peran Transparansi Perusahaan dalam Mengendalikan Manajemen Laba dan Agresivitas Pajak terhadap Nilai Perusahaan Siti Melinia Fitria; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2341

Abstract

This study aims to determine the effect of earnings management and tax aggressiveness on firm value, with corporate transparency as a moderating variable. The study subjects were companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used was purposive sampling, resulting in a sample of 44 companies processed from a population of 132 companies. The data used in this study is secondary data with a quantitative approach, sourced from annual financial statements and company annual reports. Data analysis was performed using panel data regression with the aid of EViews 12 software. The results indicate that earnings management and tax aggressiveness simultaneously influence firm value. Partially, earnings management has no effect on firm value, and tax aggressiveness does. Furthermore, corporate transparency does not moderate the relationship between earnings management and firm value, nor the relationship between tax aggressiveness and firm value.
Pengaruh Kinerja Keuangan, Tax Avoidance, dan Sales Growth terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2020-2024 Muhammad Faiz; Ajimat Ajimat
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2343

Abstract

This study aims to empirically examine the effect of financial performance, tax avoidance, and sales growth on firm value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This research uses secondary data obtained from published annual financial reports accessible through the official IDX website (www.idx.co.id). The population comprises 131 Consumer Non-Cyclicals companies, from which 40 companies were selected using purposive sampling, producing 200 firm-year observations. The analytical method used is panel data regression with EViews 12, covering descriptive statistics, panel model selection (Chow and Hausman tests), classical assumption tests (multicollinearity, heteroscedasticity, and autocorrelation), panel regression analysis, hypothesis testing (simultaneous F-test and partial t-test), and the coefficient of determination (Adjusted R²). The Fixed Effect Model was selected as the best estimation model, and the model was free from multicollinearity, heteroscedasticity, and autocorrelation problems. The results show that financial performance, tax avoidance, and sales growth simultaneously affect firm value. Partially, financial performance has a significant positive effect on firm value, whereas tax avoidance and sales growth have no significant effect on firm value.

Page 52 of 54 | Total Record : 536

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