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INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 142 Documents
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PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KEBIJAKAN UTANG TERHADAP TAX AGGRESSIVENESS Agfiyanti, Mustika; Agustinus, Erick
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.240

Abstract

This study aims to provide empirical evidence of the effect of Capital Intensity, Inventory Intensity and Debt Policy on Tax Aggressiveness in Food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This type of research is quantitative research. The type of data used is secondary data. The research sample was taken using purposive sampling technique. The total data obtained was 80 data. Data analysis techniques using Eviews 9. The results of this study indicate that Capital Intensity, Inventory Intensity and Debt Policy simultaneously affect Tax Aggressiveness. The results of the study partially show that Capital Intensity partially affects on Tax Aggressiveness, while Inventory Intensity and Debt Policy partially have not affect on Tax Aggressiveness.
PENGARUH SALES GROWTH, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Azahra, Nabila Firza; Yazid, Abu
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.241

Abstract

This research aims to analyze the influence of Sales Growth, Capital Intensity, and Company Sze on Tax Avoidance in non-cyclicals consumer industry companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of research used is quantitative research with secondary data sources. By using a purposive sampling method based on predetermined criteria. The results of this research show that Sales Growth, Capital Intensity, and Company Size simultaneously influence Tax Avoidance. The Sales Growth variable shows that it partially has no effect on Tax Avoidance. The Capital Intensity variable partially shows an effect on Tax Avoidance. The Company Size variable partially shows an effect on Tax Avoidance.
PENGARUH UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK Agustin, Nanda; Yusuf, Nur’aini
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.242

Abstract

This study aims to analyze and provide empirical evidence on the effect of firm size, independent commissioners, and fixed asset intensity on tax management. This type of research is associative quantitative, utilizing secondary data in the form of annual financial reports of banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 - 2023. The sampling procedure used in this study was purposive sampling, resulting in 19 companies that met the criteria. The variables used in this study include firm size as the first independent variable, independent commissioners as the second independent variable, and fixed asset intensity as the third independent variable, with tax management as the dependent variable. The analysis technique applied was panel data regression analysis using the E-views 12 software. The results of this study indicate that firm size significantly influence tax management, while independent commissioners and fixed asset intensity do not have a significant effect on tax management.
PENGARUH FINANCIAL LEVERAGE, KINERJA KEUANGAN DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN Syahwallistiana, Nandita; Yusuf, Nur’aini
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.243

Abstract

This study aims to obtain empirical evidence on the effect of financial leverage, financial performance and Environmental, Social and Governance (ESG) on firm value. This type of research uses associative quantitative research using secondary data taken from the IDX website and the websites of company listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sampling method used in this study is to use the non-probability sampling method with the sampling technique chosen is purposive sampling. The samples in this study were 9 companies with a total observation of 45 samples. Hypothesis testing was carried out using the E-views 12 application. The results of the data analysis show that partially financial performance and ESG do not affect the company's value, while financial leverage affects the company's value. And simultaneously financial leverage, financial performance and Environmental, Social and Governance (ESG) affects on the company's value.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN SALES GROWTH TERHADAP TAX AVOIDANCE Dewi, Noviyanti; Sastri, Enan Trivansyah
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.244

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of firm size, managerial ownership, and sales growth on tax avoidance. This research is quantitative in nature, utilizing secondary data in the form of financial statements, which contain numerical figures that are tested and described to illustrate the results. The sample selection employs purposive sampling technique. The data analysis method used is panel data regression, processed using Eviews version 9. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, totaling 543 companies. The obtained sample consists of 13 companies over a five-year study period, resulting in a total of 65 data points. The results indicate that firm size and managerial ownership do not significantly influence tax avoidance, while sales growth does have an effect on tax avoidance. Collectively, the variables of firm size, managerial ownership, and sales growth significantly impact tax avoidance. The benefit of this research is that it provides a deeper understanding of the factors that influence tax avoidance and offers practical insights that can be used by various parties, from policy makers, company managers, to investors.
PENGARUH UKURAN PERUSAHAAN, TINGKAT UTANG DAN BIAYA OPERASIONAL TERHADAP BEBAN PAJAK PENGHASILAN BADAN Febriana, Nurfadilla; Yusuf, Nur’aini
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.245

Abstract

This research aims to analyze and provide empirical evidence of the influence of company size, debt levels and operational costs on corporate income tax burden. This type of research is associative quantitative using secondary data in the form of annual financial reports of food and beverage sub-sector companies registered in Indonesia Stock Exchange (IDX). during the period 2019 to 2023. The sample selection procedure in this study used a purposive sampling method and obtained results from 18 companies that met the criteria. The variables used in this research are company size as the first independent variable, debt level as the second independent variable and operational costs as the third independent variable and corporate income tax burden as the dependent variable. The analysis technique used is panel data regression analysis using E- views 12 software. The results of this study state that company size and debt levels have a significant effect on the corporate income tax burden, operational costs have no effect on the corporate income tax burden.
PENGARUH MEKANISME GOOD CORPORATE GOVERNCE TERHADAP KINERJA KEUANGAN Rifka, Ode Karmila; Ratnasari, Fina
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.246

Abstract

This research aims to determine the influence of Good Corporate governance mechanisms on financial performance, including institutional ownership, managerial ownership, board of commissioners, board of directors, audit committee on financial performance. This research was conducted at the Consumer Non-Cyclicals company. The type of research used is quantitative and the data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) in 2019–2023. Samples were collected using the purposive sampling method. The amount of data collected was 60 observation data. Data were processed using the Eviews 12 Statistical Program to test hypotheses using multiple linear regression analysis. The results of the F test show that institutional leadership, managerial ownership, board of commissioners, board of directors, audit committee, together have a simultaneous influence on financial performance. The t test results show that managerial ownership has a positive effect on financial performance, while institutional ownership, the board of commissioners, the board of directors and the audit committee have no effect on financial performance.
PENGARUH JUMLAH PENDUDUK, LUAS LAHAN DAN UPAH MINIMUM KABUPATEN/KOTA TERHADAP JUMLAH PENERIMAAN PAJAK BUMI DAN BANGUNAN Hoziah, Siti Nur; Handayani, Henni Rahayu
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.247

Abstract

This research aims to determine the effect of population size, land area, and district/city minimum wages. The population in this research is the sub-districts in Depok City in 2018-2022. The type of research used is a quantitative approach. The sampling technique in this research used a purposive sampling method and obtained samples from 11 sub-districts with a total of 55 research samples. The data analysis technique used is multiple linear regression using E-views 12 software. The results of the analysis show that the sig t value of the population is 0.0064 <0.05, this result means that the population has a partial effect on PBB revenue, and the sig t value of land area is 0.1019 > 0.05, this result means that land area does not have a partial effect on PBB revenue, while the sig t value of the city minimum wage is 0.0000 <0.05, this means that the city minimum wage has a partial effect on PBB revenue. Simultaneously, the sig f value is 0.0000 <0.05, which means that together the population, land area, and city minimum wage have an effect on PBB revenue.
PENGARUH TAX AUDIT, SANKSI PAJAK DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Jamil, Siti Nur Aisi Isnen; Ratnasari, Fina
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.248

Abstract

This study was conducted with the aim of knowing and proving the Influence of Tax Audit, Tax Sanctions, and Modernization of Tax Administration System on Individual Taxpayer Compliance. This study is a type of quantitative research, using primary data in the form of distributing questionnaires. The sampling method in this study was convenience sampling, namely a sampling method where researchers choose individuals or groups that are easily accessible or widely available to be part of the sample. This study used a population of individual taxpayers at KPP Pratama Jakarta Cilandak by taking a sample of 100 respondents, then the data was processed using IBM SPSS Statistics 26. The results of the study showed that simultaneously tax audits, tax sanctions, and modernization of the tax administration system were able to jointly influence individual taxpayer compliance. While partially tax audits did not affect individual taxpayer compliance, tax sanctions affected individual taxpayer compliance, and modernization of the tax administration system affected individual taxpayer compliance.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Nurfadilah, Siti; hasanah, neneng
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.249

Abstract

This research aims to examine the influence of company growth, capital structure and corporate social responsibility on firm value in energy sector mining companies listed on the Indonesia Stock Exchange in 2019-2023. The population in this study was 87 companies with the observation year 2019-2023. The sample selection in this study used purposive sampling technique. The number of samples obtained was 11 companies with 5 years of research, so that 55 observation data were obtained. The data analysis technique used is multiple regression analysis using e-views version 12 software. The results of the research show that the variables Company Growth, Capital Structure and Corporate Social Responsibility simultaneously influence Firm Value. Partial company growth has no effect on firm value. Capital Structure has a significant effect on Firm Value. Corporate Social Responsibility has no effect on Firm Value.

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