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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 Capital Intensity, Inventory Intensity, dan Kepemilikan Institusional terhadap Agresivitas Pajak Nopita Sari; 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.v6i3.2345

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, and institutional ownership on tax aggressiveness in companies listed in the LQ45 index for the 2020–2024 period. The independent variables in this study include capital intensity, inventory intensity, and institutional ownership, while the dependent variable is tax aggressiveness measured using the Effective Tax Rate (ETR). The research method employed is a quantitative approach using panel data regression analysis with E-Views 12 software. The results show that simultaneously, capital intensity, inventory intensity, and institutional ownership have an effect on tax aggressiveness. Partially, capital intensity has a positive and significant effect on tax aggressiveness, while inventory intensity does not have an effect on tax aggressiveness, and institutional ownership also does not have an effect on tax aggressiveness. Based on these findings, it can be concluded that only capital intensity has a significant influence on tax aggressiveness, while inventory intensity and institutional ownership do not show any significant effect. These findings indicate that investment decisions in fixed assets play a role in corporate tax planning practices, whereas inventory factors and institutional ownership are not the main determinants of tax aggressiveness. It is expected that this study provides empirical insights into how asset structure and ownership structure can influence corporate tax aggressiveness behavior. Therefore, management can evaluate its internal tax policies to avoid potential legal and reputational risks.
Pengaruh Intensitas Aset Tetap, Likuiditas, dan Karakter Eksekutif terhadap Penghindaran Pajak Lia Sri Juli Yanti; Fery Citra Febriyanto
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.v6i3.2346

Abstract

This research aims to examine the effect of fixed asset intensity, liquidity, and executive characteristics on tax avoidance in lq45-indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024. This research employs a quantitative approach using a purposive sampling technique. The sample consists of 24 companies that meet the predetermined criteria, resulting in 120 observations over five years. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The data were analyzed using descriptive statistical analysis and panel data regression with the assistance of EViews 12 software. The result indicate that fixed asset intensity, liquidity, and executive characteristics simultaneously have a significant effect on tax avoidance. Partially, fixed asset intensity has a positif effect on tax avoidance, and liquidity also has a positif effect on tax avoidance. However, executive characteristics do not have a effect on tax avoidance.
Pengaruh Capital Intensity, Environmental Social Governance, dan Sales Growth terhadap Tax Avoidance Misluna Damayanti; Neneng Tita Amalya
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.v6i3.2349

Abstract

This study aims to examine the effects of Capital Intensity, Environmental, Social, and Governance, and Sales Growth on Tax Avoidance among companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research approach. The sample was selected using purposive sampling from a population of 131 companies, resulting in 11 companies with a total of 55 observations. Quantitative data analysis was conducted using panel data regression with the aid of EViews 12. The results indicate that, simultaneously, Capital Intensity, Environmental, Social, and Governance (ESG), and Sales Growth influence Tax Avoidance. Partially, Capital Intensity and Sales Growth do not influence Tax Avoidance. Meanwhile, Environmental, Social, and Governance (ESG) does influence Tax Avoidance. These findings indicate that the implementation of (ESG) plays a greater role in influencing tax avoidance practices than either capital intensity or sales growth. This study is expected to serve as a reference for the advancement of knowledge in the fields of accounting and taxation, provide guidance to companies in formulating tax policies consistent with the principles of good corporate governance, serve as a basis for investors’ investment decisions, and serve as a reference for future researchers in conducting studies on the factors that influence tax avoidance.
Pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Leverage terhadap Penghindaran Pajak Nurul Oktavia; Indra Iman Sumantri
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.v6i3.2353

Abstract

This study aims to determine the effect of Fixed Asset Intensity, Firm Size, Sales Growth, and Leverage on Tax Avoidance. This research employs a quantitative approach using secondary data obtained from banking companies listed on the Indonesia Stock Exchange during 2020–2024. The sample consists of 30 banking companies over a five-year period, resulting in 150 observations, selected using purposive sampling based on the availability and completeness of financial statements. Tax Avoidance is the dependent variable, while Fixed Asset Intensity, Firm Size, Sales Growth, and Leverage are the independent variables. Data processing was performed using Microsoft Office Excel 2021 and EViews 12. The analytical techniques included descriptive statistics, classical assumption tests, panel data regression, model selection, and hypothesis testing. The results indicate that Fixed Asset Intensity has a positive and significant effect on Tax Avoidance, Firm Size has a negative and significant effect, and Sales Growth has a positive and significant effect, while Leverage does not have a significant effect. Simultaneously, the four independent variables significantly affect Tax Avoidance.
Pengaruh Transfer Pricing, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak : Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Elysabet Dwi Gracia; Juitania Juitania
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.v6i3.2358

Abstract

This study aims to analyze the effects of transfer pricing, firm size, and sales growth on tax avoidance among companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative method with an associative approach. This study uses purposive sampling, resulting in a sample of 13 companies with a total of 65 observations. The data analysis methods used include descriptive statistics, classical assumption tests, panel data regression model estimation, panel data regression model selection tests, panel data regression analysis, the coefficient of determination (R²) test, the simultaneous test (F), and the partial test (t) using EViews 12. Based on the analysis results, transfer pricing, firm size, and sales growth simultaneously influence tax avoidance. Based on the partial analysis, firm size influences tax avoidance, while transfer pricing and sales growth do not influence tax avoidance among companies in the Energy sector listed on the Indonesia Stock Exchange for the 2020–2024 period.
Pengaruh Kompensasi Manajemen, Preferensi Risiko Eksekutif, dan Transfer Pricing terhadap Tax Avoidance Fifi Firginal; 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.v6i3.2364

Abstract

This study aims to obtain empirical evidence regarding the effect of management compensation, executive risk preference, and transfer pricing on tax avoidance. This study employs a quantitative approach using secondary data obtained from the annual reports and sustainability reports of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) through www.idx.co.id and the official websites of the respective sample companies during the 2020–2024 period. The sample was selected using a purposive sampling method based on the criteria that the companies published complete financial statements, provided data required for the research, and were not delisted during the observation period. Based on these criteria, 16 companies were selected, resulting in a total of 80 observations. The data were analyzed using panel data regression with EViews 13 software. The results indicate that management compensation, executive risk preference, and transfer pricing simultaneously affect tax avoidance. Partially, management compensation has no effect on tax avoidance. Meanwhile, executive risk preference has a significant effect on tax avoidance. In addition, transfer pricing has a significant effect on tax avoidance. The findings indicate that managerial risk characteristics and related-party transaction intensity are more closely associated with tax avoidance than the magnitude of management compensation in the observed companies.
Pengaruh Penerapan Enviromental Social Governance (ESG) dan Capital Intensity terhadap Tax Avoidance Rizka Amanda; Hamida Hunein
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.v6i3.2387

Abstract

Tax avoidance remains an important issue because tax revenue is a major source of government financing, while companies seek to manage their tax burden efficiently. This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital intensity on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports. The population consists of 132 companies, from which 8 companies were selected using purposive sampling, resulting in 40 firm-year observations. The data were analyzed using panel data regression with the Common Effect Model and processed using EViews 13. Tax avoidance is proxied by the Effective Tax Rate (ETR), while ESG is measured based on the disclosure of GRI 2021 indicators and capital intensity is measured by the proportion of fixed assets to total assets. The results show that ESG disclosure does not have a significant effect on ETR, with a probability value of 0.0595. In contrast, capital intensity has a significant positive effect on ETR, with a probability value of 0.0024. Simultaneously, ESG disclosure and capital intensity significantly affect ETR, as indicated by a probability value of 0.001016. These findings indicate that capital intensity is more closely associated with variations in corporate effective tax rates than ESG disclosure.
Analisis Pengaruh Peran Work-Life Balance dan Organizational Commitment terhadap Job Satisfaction dan Employee Retention Rafah Raihanah; Siti Mariam; Ahmad Hidayat Sutawijaya; Rojuaniah Rojuaniah
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.v6i3.2389

Abstract

Human resources play an important role in helping organizations achieve their objectives, while employee retention remains a challenge as work demands continue to increase. Work-Life Balance and Organizational Commitment are considered important factors in shaping employees’ Job Satisfaction and their intention to remain in an organization. This study aims to examine the effects of Work-Life Balance and Organizational Commitment on Job Satisfaction and Employee Retention, as well as the mediating role of Job Satisfaction. A quantitative causal approach was applied to employees of the Cengkareng Regional Tax Service Unit (UPPD). Data were collected through a questionnaire from 100 respondents selected using purposive sampling and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings show that Work-Life Balance and Organizational Commitment have positive and significant effects on Job Satisfaction. Organizational Commitment and Job Satisfaction also have positive and significant effects on Employee Retention, whereas Work-Life Balance does not have a significant direct effect on Employee Retention. However, Work-Life Balance has a significant indirect effect on Employee Retention through Job Satisfaction. Organizational Commitment also has a significant indirect effect on Employee Retention through Job Satisfaction. These findings indicate that Job Satisfaction plays an important role in strengthening employee retention, particularly in relation to Work-Life Balance and Organizational Commitment.
Pengaruh Lifestyle dan Brand Image terhadap Customer Loyalty melalui Peningkatan Customer Satisfaction pada Layanan Tranportasi Online Nur Ainiyyah; Yuyus Yudistria
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.v6i3.2390

Abstract

Online transportation services in Jakarta have experienced rapid growth, leading to increased competition among transportation providers; therefore, companies are required to have effective strategies to maintain customer loyalty. This study aims to analyze the impact of lifestyle and brand image on customer loyalty, with customer satisfaction serving as a mediating variable, among Gojek users in Jakarta. The researcher used a quantitative approach with questionnaire data collected from 120 respondents through targeted sampling. Gojek users were aged 18 to 40 years old and had used Gojek services at least three times in the past six months. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that lifestyle and brand image have a positive and significant influence on customer satisfaction and loyalty. The study also shows that customer satisfaction acts as a mediating variable in the influence of lifestyle and brand image on customer loyalty, indicating the importance of tailoring services to users’ lifestyles and maintaining a strong brand image. This study has both theoretical and practical implications; theoretically, it contributes to the development of research in digital marketing and consumer behavior, while practically, it provides insights for Gojek in developing strategies to enhance customer satisfaction and customer loyalty.
Pengaruh Green Human Resource Management terhadap Corporate Reputation melalui Job Performance Adinda Pratiwi; Nina Nurhasanah
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.v6i3.2391

Abstract

This study examines the impact of Green Recruitment and Green Training on job performance, with corporate reputation as a factor, among the workforce of PT Angkasa Pura I. The research is motivated by an awareness of the importance of implementing Green Human Resource Management to enhance both corporate reputation and employee effectiveness, particularly regarding environmental sustainability. The study aims to evaluate how Green Recruitment and Green Training influence corporate reputation and job performance, as well as to examine the moderating role of corporate reputation in these relationships. This quantitative study involved 133 respondents selected via purposive sampling, and the data were analyzed using PLS-SEM. The results indicate that Green Recruitment has a positive and significant impact on both corporate reputation and job performance. Similarly, Green Training exerts a positive and significant influence on corporate reputation and job performance. Furthermore, corporate reputation has a positive and significant effect on job performance. The findings suggest that Green Training by providing job-specific environmental conservation knowledge enables employees to understand and implement sustainable practices in their daily routines. Green Recruitment aims to attract applicants who demonstrate ecological awareness and reflects the organization's commitment to sustainability, thereby enhancing its reputation through environmental responsibility and fair treatment of employees. Job performance is evidenced by employees' ability to devise effective work methods, manage their responsibilities well, and complete tasks on time. Concurrently, a corporate reputation reflected in the fair treatment of employees fosters a relationship of mutual trust, which in turn motivates employees to handle their tasks in a more organized manner and contributes to overall performance improvement.

Page 53 of 54 | Total Record : 536

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