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Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Published by Universitas Satya Negara Indonesia
ISSN : 25028669     EISSN : 28094417     DOI : https://doi.org/10.54964/liabilitas.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Februari dan Agustus. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi adalah jurnal ilmiah akuntansi dan ekonomi yang merupakan sumber referensi akademisi di bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerima artikel ilmiah dengan lingkup penelitian pada: Akuntansi Keuangan Akuntansi Manajemen Auditing Perpajakan Sistem Informasi Akuntansi Akuntansi Sektor Publik / Pemerintahan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 150 Documents
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Pengaruh Strategi Bisnis Dan Corporate Social Responsibility Terhadap Tax Avoidance Adih Hidayat; Sri Nitta Crissiana Wirya Atmaja
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.634

Abstract

This study aims to examine the influence of business strategy and CSR on tax avoidance. The analysis used independent variables, namely business strategy and CSR, while the dependent variable used was tax avoidance. This type of research is quantitative descriptive using secondary data. The population in this study were 129 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange in 2019-2024. Data sample selection used the purposeful summation technique and from the selection results obtained a sample of 10 companies with 60 observation data. The analysis method used is multiple linear regression analysis with the help of the eviews application program version 12. Based on the test results, this study states that (1) Marketing, Company Capability, Company Growth Rate, Asset Intensity and CSR have a simultaneous influence on tax avoidance, (2) Marketing does not have a partial influence on tax avoidance (3) Company Capability does not have an influence on tax avoidance (4) Company growth has a partial influence on tax avoidance (5) Fixed Asset Intensity does not have a direct influence on tax avoidance (6) CSR does not have a partial influence on tax avoidance.
Pengaruh Biaya Lingkungan Terhadap Kinerja Keuangan dengan Good Corporate Governance Sebagai Variabel Moderasi Riva Putri Pebrianti; Heliani
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.695

Abstract

The financial performance of mining companies is under pressure due to increasing demands for environmental sustainability, necessitating effective management of environmental costs. However, previous studies on the impact of environmental costs on financial performance have yielded inconsistent findings. The purpose of this study is to examine the impact of environmental costs on financial performance and to test the role of good corporate governance (GCG) proxied by an independent board of commissioners and institutional ownership as moderating variables. This study employs a quantitative approach using purposive sampling on 21 mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, with a total of 84 observations. Data analysis was conducted using simple linear regression and moderation regression. The novelty of this research lies in simultaneously testing the independent board of commissioners and institutional ownership as moderating variables in the relationship between environmental costs and financial performance. The study’s findings indicate that environmental costs do not have a significant impact on financial performance. Furthermore, neither the independent board of commissioners nor institutional ownership can strengthen this relationship. This study concludes that environmental costs and corporate governance mechanisms have not yet been able to improve financial performance. Future studies are expected to include relevant variables and expand the scope of the research.
Pengaruh Profitabilitas, Leverage, dan Tax Technology Adoption terhadap Penghindaran Pajak Dimoderasi Kualitas Audit Lusen Octovenus; Randy Kuswanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.712

Abstract

This study aims to examine the effects of profitability (ROA), leverage (DER), firm size (SIZE), and the implementation of tax technology (ETAX) on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). In addition, the moderating role of audit quality (AUD) in these relationships is also analyzed. Using a purposive sampling method, a total of 160 firm-year observations from retail companies listed on the Indonesia Stock Exchange (IDX) were collected and analyzed using panel data regression. The findings reveal that profitability, leverage, firm size, and audit quality do not have a significant effect on CETR. Meanwhile, the adoption of tax technology has a positive and statistically significant effect on CETR, indicating that the digitalization of tax administration systems is effective in reducing tax avoidance practices. These findings suggest the importance of strengthening tax digitalization initiatives by tax authorities and enhancing the transparency of corporate information systems. Keywords: Audit Quality; Firm Size ; Leverage; Profitability; Tax Avoidance; Tax Technology Adoption.
Pengaruh Sales Growth dan Aset Growth Terhadap Praktik Penghindaran Pajak Andhini Komariyani; Rakhmawati Oktavianna
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.728

Abstract

This study aims to analyze the effect of sales growth and asset growth on tax avoidance practices, both partially and simultaneously. This study uses a quantitative method with secondary data obtained from the financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research sample was determined using a purposive sampling technique, resulting in 32 companies with a total of 192 observation data from a population of 128 companies. The data analysis technique used was panel data regression with the assistance of E-Views 12 software, where based on the model selection test results, the Fixed Effect Model (FEM) was chosen as the best estimation model. The results indicate that, simultaneously, sales growth and asset growth affect tax avoidance. Partially, sales growth has a significant negative effect on tax avoidance, while asset growth also has a significant negative effect on tax avoidance.
Pengaruh Tax Planning, Growth Opportunities, Dan Risiko Litigasi Terhadap Prudence Accounting Shakila Adis Adelia Supardi; Susilawati Susilawati
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.738

Abstract

Prudence accounting is a principle of caution in the preparing of financial statements to produce reliable and credible financial information. This study was motivated by the occurrence of financial statements manipulation cases in several companies in Indonesian and the existence of research gaps in previous studies regarding the effect of tax planning, growth opportunities, and litigation risk on prudence accounting in Consumer Non-Cyclicals sector companies listed on the Indonesian Stock Exchange during the 2020-2024 period. This study employed a quantitative method with an associative approach using secondary data obtained from companies financial statements and annual reports. The data were analyzed using panel data regression with EViews 12 software. The results indicate that tax planning and growth opportunities have no significant effect on prudence accounting, while litigation risk has a significant effect on prudence accounting. Simultaneously, the three independent variabels have a significant effect on prudence accounting.
Pendeteksian Kecurangan Laporan Keuangan Menggunakan Beneish M-Score Pada Perusahaan Real Estate Yang Terdaftar Di BEI Muhammad Farchan Henindra Ramadhani Farchan; Randy Kuswanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.752

Abstract

The Beneish M-Score is a widely used financial statement analysis tool for detecting earnings manipulation. Developed by Messod D. Beneish, a professor at Indiana University, the model draws on eight financial ratios to distinguish firms that have manipulated earnings from those that have not.This study examines real estate and property companies listed on the Indonesia Stock Exchange (IDX) using financial statements for 2023 and 2024. From a population of 89 listed real estate and property companies, 76 firms met the sample criteria, yielding 152 firm-year observations. The eight indicators applied were the Days' Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets Index (TATA), combined into an overall M-Score.Using the -2.22 threshold, 28 of 76 companies (36.8%) were classified as manipulators in 2023 and 24 companies (31.6%) in 2024, with 11 companies flagged as manipulators in both years. The remaining companies were classified as non-manipulators.
Pengaruh Green Accounting, Corporate Social Responsibility dan Sales Growth Terhadap Tax Avoidance Perusahaan Manufaktur BEI 2020-2024 milda fauziah fauziah; Muhammad Ikhsan Febriyanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.763

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Corporate Social Responsibility (CSR), dan Sales Growth terhadap Tax Avoidance pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Kebaruan penelitian ini terletak pada pemilihan objek sektor barang konsumen primer pascapemberlakuan kebijakan pajak minimum global, konteks yang belum banyak diuji pada penelitian terdahulu. Populasi penelitian berjumlah 132 perusahaan, dan melalui teknik purposive sampling diperoleh 18 perusahaan sampel selama lima tahun pengamatan sehingga total data menjadi 90 observasi. Metode analisis yang digunakan adalah regresi data panel dengan bantuan Eviews 12, meliputi pemilihan model melalui Uji Chow dan Uji Hausman, uji asumsi klasik, serta uji hipotesis melalui Uji F dan Uji t. Hasil penelitian menunjukkan bahwa secara simultan Green Accounting, CSR, dan Sales Growth berpengaruh signifikan terhadap Tax Avoidance dengan kemampuan menjelaskan variasi sebesar 35,14 persen. Secara parsial, Green Accounting dan Sales Growth tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan CSR berpengaruh signifikan dan searah, yang berarti semakin tinggi pengungkapan CSR maka semakin rendah kecenderungan perusahaan melakukan penghindaran pajak. Penelitian ini merekomendasikan agar penelitian selanjutnya memperluas sektor dan periode pengamatan, serta mempertimbangkan proksi pengukuran lain agar hasil lebih representatif dan dapat digeneralisasi.
Pengaruh Akuntablitas, Ukuran Pemerintah Daerah, Opini Audit, dan Tingkat Ketergantungan Fiskal Terhadap Audit delay dengan Tipe Pemerintah Sebagai Variabel Moderasi Pada Pemerintah Daerah di Indonesia Tahun 2023 - 2024 Della Putri Almadih; Christina Christina; Indira Shinta Dewi
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.769

Abstract

Audit delays or delays in the completion of audits of local government financial statements in Indonesia remain an issue that has not been consistently resolved, as previous research findings on the factors that may influence audit delays still show varying results and have only examined direct effects without considering differences in the characteristics and complexity of local governments. This study aims to analyze the effects of accountability, local government size, audit opinion, and fiscal dependence on audit delays, with government type serving as a moderating variable, for local governments in Indonesia during 2023–2024. The study used 744 observations selected through purposive sampling, based on secondary data from local government financial statements, government performance accountability reports, and audit reports from the Supreme Audit Agency (BPK). The analysis was conducted using panel data regression in EViews 12 and yielded a Common Effect Model. The results show that accountability has a negative and significant effect, local government size has a positive and significant effect, and audit opinions have a negative and significant effect on audit delays. The level of fiscal dependence does not significantly affect audit delays. The type of government does not moderate the effects of accountability, local government size, and the level of fiscal dependence, but it does moderate the effect of audit opinion on audit delay
Pengaruh Penerapan Coretax, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Karyawan PT Mitra Lestari Multiplas Daniel Octavianus; Randy Kuswanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.781

Abstract

This study examines the effects of coretax implementation, tax knowledge, and taxpayer awareness on individual taxpayer compliance. The study focuses on employees of PT Mitra Lestari Multiplas. A quantitative approach with a survey method was employed. Purposive sampling was used to select 101 observations from employees of the company. Using SPSS version 26, the data were analyzed through multiple linear regression analysis, preceded by descriptive statistical analysis and classical assumption tests, including (normality and heteroscedasticity) tests. The results indicate that all statement items were valid and reliable. Simultaneously, coretax implementation, tax knowledge, and taxpayer awareness have a significant effect on taxpayer compliance. However, partially, only taxpayer awareness has a significant effect on taxpayer compliance. The coefficient of determination (R²) of 0.926 indicates that 92.6% of the variation in taxpayer compliance can be explained by the research model. This study concludes that taxpayer awareness is the dominant factor in improving taxpayer compliance compared to system-related factors and tax knowledge. The implications of this study highlight the importance of increasing taxpayer awareness through continuous tax education and socialization to encourage greater compliance among individual taxpayers.
Determinan Penghindaran Pajak Dengan Gender Diversity Sebagai Variabel Moderasi Pada Sektor Energi Dan Pertambangan Muhamad Renaldy; Natrion Natrion; Christina Christina
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.783

Abstract

This study examines the effects of transfer pricing, earnings management, sales growth, and capital intensity on tax avoidance, with Gender Diversity as a moderating variable. The analysis focuses on energy and mining companies listed on the Indonesia Stock Exchange during 2021-2025, a setting characterized by complex related-party transactions, substantial fixed-asset investment, and relatively intensive fiscal oversight. A quantitative panel-data design is employed. Purposive sampling yields 30 companies and 150 firm-year observations. Secondary data are collected from audited financial statements and annual reports. The hypotheses are tested in EViews 14 using a Random Effect Model and Moderated Regression Analysis. The results indicate that earnings management and sales growth have significant effects on tax avoidance proxied by the Effective Tax Rate, while transfer pricing and capital intensity do not show significant effects. None of the interaction terms between Gender Diversity and the four independent variables is statistically significant. These findings suggest that tax-avoidance variation in energy and mining firms cannot be sufficiently explained by related-party transactions, accrual discretion, sales growth, fixed-asset intensity, and board gender composition alone. Future studies should incorporate additional financial and governance variables and consider broader samples or longer observation periods to improve the explanatory power of the model.

Page 15 of 15 | Total Record : 150

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