JAKBS
Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published four times a year (January, Appril, July, And October).
Articles
381 Documents
<![CDATA[Pengaruh Capital Intensity, Pertumbuhan Penjualan, dan Leverage Terhadap Tax Avoidance ]]>
<![CDATA[Azri Syifa]]>;
<![CDATA[Rananda Septanta]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This research aims to determine the effect of capital intensity, sales growth and leverage on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The population in this research are food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 23 companies with an observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 115. The analytical tool used in this research was analysis with the help of the eviews version 10 program. Results The research conducted shows that simultaneously capital intensity, sales growth and leverage influence tax avoidance. while partially capital intensity has no effect on tax avoidance, partially sales growth has an effect on tax avoidance, and partially shows that leverage has an effect on tax avoidance.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Keputusan Pendanaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahan ]]>
<![CDATA[Shella Maulana Putri]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to provide evidence and analyze the effect of tax planning, funding decisions, and company growth on firm value. The research method used is descriptive research analysis with a quantitative approach and through secondary data. The population in this study came from consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sampling technique used the Purposive sampling method to produce a sample of 17 companies which were analyzed for 5 years of observation, the sample obtained was 85 data. The data is processed using E-views 10 software. The data analysis technique in this research is Panel Data Regression Analysis. The results showed (1) Tax planning, funding decisions, and company growth simultaneously affect firm value, (2) Tax planning has no significant and negative effect on firm value, (3) Funding decisions have a significant and positive effect on firm value, (4) Company growth has no significant and negative effect on firm value.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, dan Good Corporate Governance Terhadap Nilai Perusahaan ]]>
<![CDATA[Noviyanti Rahmah]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to determine the influence of Tax Planning, Sales Growth, and Good Corporate Governance on Company Value. The population of this study is the Consumer Cylicals Sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is a quantitative research with media in the form of financial statements and sample selection is carried out based on the purposive sampling method so as to produce 17 (seventeen) companies. The analysis technique used in this study is Panel Data Analysis. Data processing in this study uses the Eviews 10 software application, with the results of the study showing that the Effected of Tax Planning, Sales Growth, and Good Corporate Governance simultaneously affect Company Value. Tax planning had a positive effect on Company Value, Sales Growth had a negative effect on Company Value, Independent Board of Commissioners had a negative effect on Company Value, Institutional Ownership had a negative effect on Company Value.]]>
<![CDATA[Pengaruh Manajemen Laba dan Transfer Pricing Terhadap Praktik Penghindaran Pajak ]]>
<![CDATA[Syafiq Imam Hidayanto]]>;
<![CDATA[Gia Kardinna Prima Amrania]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to analyze the effect of earnings management and transfer pricing on tax avoidance practices. This study uses quantitative type research methods with mining sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The research findings show that there is a phenomenon that some mining sector companies are suspected of practicing transfer pricing in tax haven countries and the large contribution of mining sector companies to the national economy. This study uses secondary data with multiple linear analysis regression analysis methods. The sampling technique used in this study was purposive sampling with a sample of 74 samples consisting of 21 mining companies from the 2019-2022 period. The results showed that earnings management has a significant negative effect on tax avoidance practices. Transfer pricing has a negative and insignificant effect on tax avoidance practices. The difference in the results of this study is thought to be caused by differences in research places. Differences in research places will cause differences in economic conditions and differences in tax regulations. Simultaneous test results show that earnings management and transfer pricing simultaneously have a significant effect on tax avoidance practices.]]>
<![CDATA[Analisis Determinasi Harga Saham Pada Sub Sektor Kosmetik Yang Terdaftar Di Bursa Efek (BEI) Periode 2016-2022 ]]>
<![CDATA[Tariza Ramadanti]]>;
<![CDATA[Renea Shinta Aminda]]>;
<![CDATA[Muhammad Zakie Hanifan]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to determine the effect of Price to Book Value (PBV) and Market Value Added (MVA) on Stock Prices. The population used in this study are companies in the Cosmetics Sub-sector and those listed on the Indonesia Stock Exchange (IDX). The sample selection used the Purposive Sampling method and the companies selected from the criteria were 5 companies for 7 periods, so that the samples used in this study were 35 samples. The data used in this study are secondary data in the form of annual reports and obtained from the Indonesia Stock Exchange. The analysis technique used in this research is regression with panel data and multiple linear regression using the Eviews12 program. The results of this study indicate that Price to Book Value (PBV) has a significant effect on stock prices, Market Value Added (MVA) shows a significant effect on stock prices, Price to Book Value (PBV) and Market Value Added (MVA) have a significant effect on stock prices simultaneously.]]>
<![CDATA[Pengaruh Intensitas Modal, Intensitas Persediaan, Kebijakan Hutang, Dan Perataan Laba Terhadap Agresivitas Pajak ]]>
<![CDATA[Murni Ria Lestari]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This research aims to analyze the influence of capital intensity, inventory intensity, debt policy and income smoothing on tax aggressiveness. This research also uses a sample of Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) listed on the Indonesian Stock Exchange for the 2018-2022 period. The data used in this research is secondary data in this research in the form of financial reports and annual reports. The sample technique uses the Purposive Sampling Technique, where from 151 Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) a sample of 15 companies was obtained for 5 years so that 75 sample data were obtained. The analysis used is Panel Data Regression Analysis using Common Effect Model (CEM) Regression and the data is processed using Eviews Software version 12. The results obtained show the Feasibility Test (f test) Capital Intensity (X1), Inventory Intensity (X2), Policy Debt (X3) and Income Smoothing (X4) had significant effect on Tax Aggressiveness (Y). The results obtained showed using the Partial Test (t test) that only the Inventory Intensity (X2), Debt Policy (X4) variables had significant effect on the Tax Aggressiveness variable (Y), while for the Capital Intensity (X1), Profit Smoothing (X4) variables did not have any significant effect on the Tax Aggressiveness variable (Y).]]>
<![CDATA[Pengaruh Sales Growth, Capital Intensity Dan Corporation Risk Terhadap Tax Avoidance ]]>
<![CDATA[Ilma Ilhamda Azzahra]]>;
<![CDATA[Eko Sasongko Priyadi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to determine the effect of Sales Growth, Capital Intensity and Corporation Risk on Tax Avoidance. The research method uses quantitative research with the independent variables used in this study are Sales Growth, Capital Intensity and Corporation Risk. Meanwhile, the dependent variable is Tax Avoidance which is measured by the Effective Tax Rate (ETR). The data used in this study are secondary data, namely data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period obtained through the idx website. The population in this study was 65 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The sample selection technique used purposive sampling, 16 companies were obtained as samples. The analysis technique used is multiple linear regression with the e-views version 12 tool. The results of the study show that partially the Sales Growth and Corporation Risk variables have an effect on Tax Avoidance. While Capital Intensity has no effect on Tax Avoidance. The variables Sales Growth, Capital Intensity and Corporation Risk simultaneously have an effect on Tax Avoidance.]]>
<![CDATA[Pengaruh Aset Pajak Tangguhan, Kebijakan Deviden, Dan Tax Planning Terhadap Earnings Management ]]>
<![CDATA[Nunung Komalasari]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to analyze deferred tax assets, dividend policies and tax planning on earnings management. This research was conducted by analyzing the financial statements of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 9 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the period from 2018 to 2022 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Deferred Tax Assets (X1) as the first independent variable, Dividend Policy (X2) as the second independent variable, and Tax Planning as the third independent variable and Earnings Management (Y) as the bound variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results was carried out using the help of EViews 12 Student Version Lite software.The results of this study show that Deferred Tax Assets partially did not have any effect on Earnings Management, Dividend Policy partially did not have any effect on Earnings Management, and Tax Planning partially affects Earnings Mnagement, and simultaneously Deferred Tax Assets, Dividend Policy and Tax Planning have an effect on Earnings Management.]]>
<![CDATA[Pengaruh Self Assesment System, E-Filling dan Kualitas Layanan Terhadap Tingkat Kepatuhan WPOP ]]>
<![CDATA[Nadya Vian Kirani]]>;
<![CDATA[Eko Sasongko Priyadi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to determine the effect of self-assessment system, online tax reporting services (E-Filling), and service quality on individual taxpayer compliance. This type of research uses associative quantitative research. The population used in this study were students of Pamulang University majoring in Accounting. The sampling technique used convenience sampling. The sampling technique used the Slovin formula so that the total sample used in this study was 100 respondents. The data analysis technique used multiple linear regression with the help of SPSS software version 20. The results of this study indicate that (1) simultaneously self-assessment system, online tax reporting services (E-Filling), and service quality have an effect on individual taxpayer compliance, (2) self-assessment system has an effect on taxpayer compliance, (3) online tax reporting services (E-Filling) have no effect on taxpayer compliance, (4) service quality has an effect on taxpayer compliance.]]>
<![CDATA[Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Makanan & Minuman Yang Terdaftar di BEI Tahun 2017-2021) ]]>
<![CDATA[Adella Delvi Foan Olin]]>;
<![CDATA[Eko Sasongko Priyadi]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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<![CDATA[This study aims to examine the effect of deferred tax assets, deferred tax burden and tax planning on earnings management. The object of this study is food & beverage companies listed on the Indonesia Stock Exchange in the period 2017-2021. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 food & beverage companies listed on the Indonesia Stock Exchange for the period 2017-2021 were obtained. The data analysis techniques used in this study are descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple regression test, determination coefficient test, t-statistic test and f-statistic test. The results of this study indicate that deferred tax assets have a negative effect on earnings management. Then deferred tax burden has a positive effect on earnings management. While tax planning has an effect on earnings management.]]>
