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AKADEMIK: Jurnal Mahasiswa Humanis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 27748863     DOI : 10.37481/jmh
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences
AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun disertasi.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 490 Documents
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Pengaruh Total Assets Turnover dan Ukuran Perusahaan terhadap Nilai Perusahaan : Sudi Empiris pada Perusahaan Sub sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2024 Rianna Melviyana; Saksono Budi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2290

Abstract

This study aims to examine and analyze the effect of Total Asset Turnover (TATO) and Firm Size on Firm Value in the property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. The research approach used is associative quantitative with secondary data in the form of annual financial statements. Sampling was conducted using a purposive sampling technique, resulting in 10 companies with an observation period of 7 years, generating a total of 70 observations. Data analysis was performed using panel data regression assisted by EViews 9 software. The results show that partially, Total Asset Turnover (TATO) has no significant effect on Firm Value, while Firm Size has a significant negative effect. Simultaneously, Total Asset Turnover (TATO) and Firm Size have a significant effect on Firm Value. The coefficient of determination (Adjusted R-square) test result shows a value of 0.855. This indicates that 85.55% of the variation in Firm Value can be explained by the two independent variables, while the remaining 14.45% is influenced by other variables outside the research model.
Pengaruh Intensitas Persediaan, Kepemilikan Asing dan Thin Capitalization terhadap Agresivitas Pajak Afifah Yuliani; Siti Hailatul Fikriyah
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2302

Abstract

Tax aggressiveness is an important issue in the structure of state revenue because it reflects companies’ efforts to reduce their tax liabilities by exploiting regulatory loopholes, which may lead to a reduction in state revenue. Previous studies have reported inconsistent findings regarding the effects of inventory intensity, foreign ownership, and thin capitalization on tax aggressiveness. Therefore, this study aims to re-examine the effects of these three variables within a more recent sectoral and research period. Specifically, this study examines the effects of inventory intensity, foreign ownership, and thin capitalization on tax aggressiveness among consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, both simultaneously and partially. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling based on predetermined criteria, resulting in 9 companies with 45 observations over a five-year period. The data were analyzed using panel data regression with the assistance of EViews 14, as this method accommodates both time-series and cross-sectional data. The results show that, simultaneously, inventory intensity, foreign ownership, and thin capitalization have a significant effect on tax aggressiveness. Partially, inventory intensity has a positive and significant effect on tax aggressiveness, foreign ownership has a negative and significant effect, while thin capitalization has no significant effect on tax aggressiveness. Future research is recommended to expand the variables, sample size, and observation period to obtain more representative results.
Peran Mediasi Kualitas Data Pelaporan pada Pengaruh Koordinasi Alur Kerja dan Komunikasi Insiden terhadap Keselamatan Pasien Elizabet Novrianthi Mahdalena; Ediansyah Ediansyah; Muhammad Fachruddin Arrozi Adhikara
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2305

Abstract

Patient safety is a core pillar of healthcare quality, with facility and safety management (FSM) as a key determinant of medical equipment reliability. At RSUD Pasar Minggu, the ratio of IPSRS technicians to medical equipment is low (1:58), maintenance is dominated by corrective actions (88%) over preventive ones (12%), and equipment damage is under-reported. A preliminary survey showed that workflow coordination, incident communication, reporting data quality, and patient safety were all rated low, while the mediating role of reporting data quality had never been simultaneously tested. This study analyzes the effect of workflow coordination and incident communication on patient safety, both directly and through reporting data quality as a mediator. Using an explanatory sequential mixed-methods approach, the quantitative phase applied CB-SEM (AMOS) with 112 respondents, followed by an FGD with 4 IPSRS informants. The model was found fit (CFI = 1.000); incident communication and workflow coordination each had a significant positive effect on reporting data quality, and reporting data quality and incident communication each had a significant positive effect on patient safety, while workflow coordination had no direct effect. Reporting data quality was proven to mediate the effect of incident communication, but not the effect of workflow coordination, on patient safety. Managerially, RSUD Pasar Minggu needs to simplify reporting workflows, strengthen a just culture, and build an integrated, data-driven reporting system.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Putri Ariska; Wahyu Nurul Hidayati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2314

Abstract

This study aims to provide empirical evidence regarding the effect of Tax Planning, Deferred Tax Expense, and Company Growth on Firm Value. This study employs an associative quantitative approach using secondary data obtained from the annual reports of each company. The population of this study consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2020–2024. Sampling was conducted using the purposive sampling method, resulting in 34 companies with an observation period of 5 years. The data analysis technique used is panel data regression analysis with the assistance of EViews 12. The F-test results indicate that simultaneously, tax planning, deferred tax expense, and company growth have a significant effect on firm value. Meanwhile, the t-test results indicate that partially, tax planning has a significant effect on firm value, whereas deferred tax expense and company growth partially have no significant effect on firm value.
Pengaruh Transfer Pricing, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak Sapta Setia Darma; Asrida Tusakinah
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2315

Abstract

This study aims to provide empirical evidence regarding the effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Aggressiveness. This study employs a quantitative approach and uses secondary data. The population in this study consists of energy companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The sampling method used was purposive sampling. A total of 23 companies were selected as the sample with an observation period of 4 years, resulting in 92 sample data. The analytical methods used include descriptive statistical analysis, panel data regression analysis, model selection test in which the Fixed Effect Model was selected as the most appropriate model, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of E-Views version 13. The results of the simultaneous hypothesis test indicate that Transfer Pricing, Thin Capitalization, and Capital Intensity jointly affect Tax Aggressiveness. The partial hypothesis test results indicate that thin capitalization and capital intensity have a positive effect on tax aggressiveness, whereas transfer pricing has a negative effect on tax aggressiveness.
Pengaruh Struktur Modal, Perencanaan Pajak dan Beban Komersial terhadap Pajak Penghasilan Badan Terutang Rina Rizkiah; Neneng Tita Amalya
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2318

Abstract

This study aims to test and analyze the influence of capital structure, tax planning, and commercial expenses on the income tax of debtable entities. The type of research method used is associative quantitative which means numerical data consisting of more than one research variable. The source of research data is using secondary data in the form of company financial statements. The population in this study uses consumer cycliclas sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sampling of this study was carried out using the purposive sampling method according to the predetermined criteria, so that a sample of 19 companies was obtained with an observation period of 5 years. The analysis method of this study uses panel data regression analysis with the help of a data processing application, namely E-views version 12. The results of the t-test showed that the variables of capital structure (DER) and commercial expenses had a partial effect on the income tax of the debtable entity, while the variable of tax planning partially had no effect on the income tax of the debtable entity. The results of the F test show that simultaneously the variables of capital structure (DER), tax planning, and commercial expenses affect the income tax of the debtable entity.
Pengaruh Karakteristik Perusahaan, Dewan Komisaris Independen, Kepemilikan Manajerial dan Umur Perusahaan terhadap Penghindaran Pajak Lilik Solikhah; Andry Sugeng
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2319

Abstract

This research was conducted with the aim of determining the influence of company characteristics, independent board of commissioners, managerial ownership, and company age on tax avoidance. This type of research is quantitative research. The data source used is secondary data. The sample used in this study is non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling technique carried out in the research is the purposive sampling method. The observations in this study amounted to 222 data from 37 companies that were sampled. The test was carried out using the panel data regression method with the help of eViews 12 software. The results of the study show that simultaneously the characteristics of the company, the independent board of commissioners, managerial ownership, and the age of the company have an effect on tax avoidance. Partial managerial ownership has an effect on tax avoidance, but the characteristics of the company proxied by the size of the company, the independent board of commissioners, and the age of the company have no effect on tax avoidance.
Pengaruh Pendapatan Asli Daerah, Pajak Daerah dan Retribusi Daerah terhadap Belanja Modal : Studi Empiris pada Pemerintah Provinsi di Pulau Sumatra Tahun 2021–2025 Sapta Setia Darma; Devi Monia
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2320

Abstract

This study aims to provide empirical evidence regarding the effect of Regional Own-Source Revenue (PAD), Regional Taxes, and Regional Retribution on Capital Expenditure. This study employs a quantitative approach with a causal associative design and uses secondary data. The population and sample in this study consist of provincial governments in Sumatra Island during the 2021–2025 period. The sampling method used was purposive sampling. A total of 10 provinces were selected as the sample with an observation period of 5 years, resulting in 50 balanced panel data observations. The analytical methods used include descriptive statistical analysis, panel data regression analysis, model selection tests (Chow test, Hausman test, and Lagrange Multiplier test), classical assumption tests, and hypothesis testing with the assistance of E-Views version 13. The results of the simultaneous hypothesis test indicate that Regional Own-Source Revenue, Regional Taxes, and Regional Retribution jointly affect Capital Expenditure. The partial hypothesis test results indicate that Regional Own-Source Revenue has a positive and significant effect on Capital Expenditure, whereas Regional Taxes and Regional Retribution have a negative and significant effect on Capital Expenditure.
Pengaruh Pengungkapan Emisi Karbon, Tax Planning dan Kinerja Keuangan terhadap Nilai Perusahaan Prameswari Nurrachmawati; Lilis Karlina
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2321

Abstract

As one of the key drivers of national economic growth, the Industrial sector contributes significantly through its production and manufacturing. Nevertheless, companies in this sector have experienced significant fluctuations in their stock prices in recent years, underscoring the need to determine which factors shape firm value. This research examines how carbon emissions disclosure, tax planning, and financial performance jointly and separately affect the value of Industrial firms registered on the Indonesia Stock Exchange (IDX) between 2020-2024 span. Using a purposive sampling method, with a population of 65 companies and a sample of 16 companies. This study used a quantitative design relying on secondary data drawn from financial statements and annual reports. The results of this study show that financial performance represented by Return On Asset (ROA) exerts a impact on firm value, while carbon emssions disclosure and tax planning have no significant impact on firm value.
Pengaruh Gender Diversity, Kinerja Keuangan, dan Karakter Eksekutif terhadap Tax Avoidance Radius Akbar; Juitania Juitania
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2323

Abstract

This study aims to analyze the effect of gender diversity, financial performance, and executive characteristics on tax avoidance in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports on the official IDX website. Using a purposive sampling technique, 35 companies were selected based on specific criteria, yielding a total of 175 observations over 5 years. Data were analyzed using panel data regression via EViews 12 software. Model selection tests determined the Random Effect Model (REM) as the best-fitting model. The partial results show that gender diversity and financial performance have no significant effect on tax avoidance, whereas executive characteristics significantly influence tax avoidance. Simultaneously, gender diversity, financial performance, and executive characteristics significantly affect tax avoidance. These findings suggest that risk-taking executive characteristics serve as a primary factor in driving tax avoidance practices, while board gender diversity and profitability levels are not the main determinants of tax planning strategies in non-cyclical consumer companies listed on the IDX during 2020–2024.

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