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Sihar Tambun
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Media Akuntansi Perpajakan
Published by Universitas 17 Agustus 1945 Jakarta
ISSN : 23559993     EISSN : 2527953X     DOI : DOI: https://doi.org/10.52447/map.v8i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Media Akuntansi Perpajakan adalah jurnal bidang akuntansi, konsentrasi akuntansi perpajakan. Jurnal ini memuat topik-topik riset seperti Kepatuhan Pajak, Kesadaran Pajak, Tax Planning, Tax Avoidance, Pengetahuan Pajak, Keadilan Pajak, Agresivitas Pajak, Digitalisasi Perpajakan, Sosialisasi Perpajakan, Moral Pajak, Koreksi Fiskal, Pajak Penghasilan, PPN, PPNBM dan topik-topik lain terkait Akuntansi Perpajakan. Jurnal Media Akuntansi Perpajakan terbit sejak tahun 2016. Terbit dua kali dalam setahun, yaitu setiap Bulan Juni dan Bulan Desember. Jurnal ini terdaftar dengan Nomor ISSN (P): 2355-9993 dan ISSN (E): 2527-953X. Jurnal ini terindeks Google Scholar dan terindeks Garuda. Setiap artikel yang terbit di jurnal ini diberikan Digital Object Identifier (DOI), yaitu alamat dokumen elektronik yang bersifat permanen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 152 Documents
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Pengaruh Cash Holding, Modal Kerja dan Tax Planning terhadap Kinerja Keuangan dengan Komisaris Independen sebagai Pemoderasi Frangky Yosua Sitorus; Angelene Quintina; Swanto Sirait
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9786

Abstract

This study aims to analyze the effect of cash holding, working capital, and tax planning on financial performance, with independent commissioners as moderating variables in these relationships. The research objects are energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period, consisting of 34 companies with a total of 102 observations. The method used is panel data regression with a fixed effect model approach and robust standard error testing to address heteroscedasticity and autocorrelation issues. The results show that cash holding has a significant positive effect on financial performance, while working capital and tax planning do not have a significant effect. These findings suggest that efficient cash management improves financial flexibility and profitability, whereas working capital and tax planning have not been effectively optimized. Independent commissioners are proven to strengthen the influence of cash holding and tax planning on financial performance but do not moderate the relationship between working capital and financial performance. This research highlights the importance of good corporate governance in maximizing firm value through effective oversight of internal financial management.
Profitabilitas, Free Cash Flow, Dan Tax Planning Terhadap Firm Value: Moderasi Kualitas Laba Asia Tenggara Rio Johan Putra; Novita Wijayanti
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9783

Abstract

AbstractThis study examines the effects of profitability, free cash flow, and tax planning on firm value, with earnings quality as a moderating variable, among food and beverage companies in Southeast Asia. The sample comprises 50 companies from Indonesia, Malaysia, Singapore, Thailand, and the Philippines during 2022–2024, yielding 150 firm-year observations. Panel data were analyzed using the Fixed Effect Model and Moderated Regression Analysis. The results show that profitability has a positive and significant effect on firm value, while free cash flow and tax planning have significant negative effects. Earnings quality moderates the effects of free cash flow and tax planning on firm value, but does not moderate the effect of profitability. These findings highlight the role of earnings quality in shaping investor assessments of cash-flow management and tax strategies. Management should therefore strengthen reporting transparency and earnings quality when designing financial policies intended to enhance firm value.

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