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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 GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2019 - 2023) Sugalih, Muhamad; Yuliana Priska
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.307

Abstract

This study aims to test and obtain empirical evidence regarding the influence of institutional ownership, independent commissioners, audit committees, managerial ownership, and Corporate Social Responsibility on Tax Avoidance. This study uses a sample of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a population of 125 companies. The method for determining the sample for this study uses a purposive sampling method, obtained 12 company samples with an observation period of 5 years obtained data of 60 research data. The type of research in this study is quantitative research. The analysis technique used is panel data regression processed using Eviews software version 10. The results of this study indicate that partially Institutional Ownership has no significant effect on Tax Avoidance (2) Independent Commissioners have no significant effect on Tax Avoidance (3) Audit Committee has a significant effect on Tax Avoidance, (4) Managerial Ownership has no significant effect on Tax Avoidance, and (5) Corporate Social Responsibility has no significant effect on Tax Avoidance
PENGARUH PERENCANAAN PAJAK, ARUS KAS INVESTASI DAN FIRM SIZE TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2023) Gunawan; Pratiwi, Adhitya Putri
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.308

Abstract

This research aims to determine the effect of tax planning, cash flow and Firm Size on stock Returns. The population in this research is all companies in the Properties & Real Estate sector listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period, a total of 92 companies. The type of research used is quantitative. Sample selection was carried out based on the purposive sampling method with samples obtained from 9 companies. The data analysis technique used is statistical analysis and panel data regression. By processing the data using the e-views 10 program. The research results show that Tax Planning has no significant effect on Stock Returns. Investment Cash Flow has a significant negative effect on Stock Returns and Firm Size does not have a significant effect on Stock Returns. So Tax Planning, Investment Cash Flow, and Firm Size simultaneously influence Stock Returns.
PENGARUH CAPITAL INTENSITY, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Indriyani, Iin; yusuf, Nur'aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.309

Abstract

This research aims to examine the effect of capital intensity, managerial ownership and company size on tax aggressiveness. In this study, tax aggressiveness is proxied using Book Tax Differences (BTD). The sample used in this study were 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2019 to 2023. The research method uses a quantitative method with a purposive sampling method. The analysis technique used in this study is panel data regression analysis with a significance level of 5%. Data processing in this study used Eviews version 12 and Microsoft Excel. The best estimation model used in this study is the Fixed Effect Model (FEM). The results of this study obtained that capital intensity, managerial ownership and company size simultaneously affect tax aggressiveness. Then partially capital intensity not affects tax aggressiveness, managerial ownership does not affect tax aggressiveness, while company size affects tax aggressiveness.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII) Febriani, Juliana; Hambali, Denny
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.310

Abstract

This study aim to analyze the effect of profitabily, liquiditas, leverage and solvability on firm value. This research was conducted on companies that are members of the Jakarta Islamic Index and listed on the Indonesia stock exchange, using a sample size of 11 companies. Data obtained by visiting the website of each company. The data analysis technique used is in the form of classical assumption test analysis, multiple liniear analysis and is equipped with hypothesis testing. The results of this study indicate that the profitability of liquidity leverage and solvability have a positive effect on firm value
PENGARUH BYSTANDER EFFECT, GAYA HIDUP, MORAL INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Rita, Mariana Fantina; Muanifah, Suciati
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.311

Abstract

This study aims to determine and provide empirical evidence regarding the influence of the bystander effect, lifestyle, individual morals, on the tendency of accounting fraud. by selecting the object or place of research in the Wotan Ulumado sub-district, East Flores, East Nusa Tenggara. This study uses a quantitative research method, with a sample of 99 respondents, and the sampling technique used is the sampling technique in this study is probability sampling using simple random sampling stating simple (simple) because the sampling of population members is carried out randomly without considering the existing strata. The results of the study indicate that the bystander effect, lifestyle, individual morals simultaneously influence the tendency of accounting fraud. However, partially individual morals do not affect the tendency of accounting fraud.
PENGARUH INTENSITAS MODAL, ARUS KAS OPERASI DAN BEBAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK Yulianawati, Mitha; Karlina , Lilis
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.312

Abstract

This study aims to examine the effect of Capital Intensity, Operating Cash Flow, and Deferred Tax Expense on Tax Avoidance. This study uses a quantitative approach and the data used is secondary data, namely the financial statements of each sample company via the official website www.idx.com. The population in this study are consumer non-cyclical sector which are listed on the Indonesia Stock Exchange for the 2019-2023 period. Methods in determining the sample using purposive sampling. 38 samples were obtained with a five-year period so that the number obtained was 190 sample data. Testing the data using panel data regression analysis, the selected model selection test is the Fixed Effect Model with the help of eviews version 12 statistical data processing. The results of this study indicate that Capital Intensity, Operating Cash Flow, and Deferred Tax Expense simultaneously influence Tax Avoidance. Capital Intensity has an effect on Tax Avoidance. Operating Cash Flow and Deferred Tax Expense has no effect on Tax Avoidance.
PENGARUH CAPITAL INTENSITY, UKURAN DEWAN KOMISARIS DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Alhafiz, Muhammad; Fitriyah
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.313

Abstract

This study aims to analyze the effect of Capital Intensity, Board of Commissioners Size and Inventory Intensity on Tax Aggressiveness. This type of research is Quantitative with secondary data sources. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection method used in this study was purposive sampling so that the final sample obtained was a sample of 12 companies. Research shows that Capital Intensity, Board of Commissioners Size and Inventory Intensity affect Tax Aggressiveness. Then partially shows that Capital Intensity, Board of Commissioners Size and Inventory Intensity have no significant effect on Tax Aggressiveness.
PENGARUH TINGKAT UTANG, INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wardhani, Ritma Putri; Supriadi, Adi
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.314

Abstract

This research aims to examine the effect of debt level, fixed asset intensity, inventory intensity on tax management with firm size as a moderating variable. This research takes a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using Eviews version 12 application. The population used in this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 129 companies becoming the final 22 company samples or 110 observation data processed in this research. The research results showed that debt level, fixed asset intensity and inventory intensity affect tax management simultaneously. Fixed asset intensity partially affects tax management and debt level, inventory intensity has no effect on tax management. Firm size cannot moderate the effect of debt level, fixed asset intensity and inventory intensity on tax management.
PENGARUH KEPERCAYAAN PADA SISTEM PEMERINTAHAN, DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Pattiruhu, Rosana; Nurhayati
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.315

Abstract

This study aims to analyze the factors influencing taxpayer compliance, focusing on the effect of Government Trust and E-Filing Implementation on Taxpayer Compliance. A quantitative approach was employed, using Structural Equation Modeling (SEM) through Partial Least Squares (PLS) with the help of SmartPLS software. Data were collected via questionnaires distributed to individual taxpayers and MSME actors. The results show that Government Trust does not have a significant effect on Taxpayer Compliance, with a coefficient value of 0.082. In contrast, E-Filing Implementation has a positive and significant effect on Taxpayer Compliance, with a coefficient of 0.500. The R² value of 0.295 indicates that both independent variables explain 29.5% of the variance in Taxpayer Compliance, while the remaining 70.5% is influenced by other variables outside the model. Validity and reliability tests show that all indicators meet the required criteria for outer loading, Composite Reliability (CR), and Average Variance Extracted (AVE). Overall, these findings suggest that improving the quality of digital-based tax services, such as e-filing, is more effective in enhancing taxpayer compliance compared to solely relying on public perception or trust in the government.
PENGARUH PAJAK TANGGUHAN DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI Sumayyah; Supriadi, Adi
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.316

Abstract

This research aims to examine the effect of Deferred Tax and Fixed Asset Intensity on Tax Avoidance with Financial Performance as a moderating variable. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 12 application. The population used in this research is 3 (three) Manufacturing Company sectors listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 401 companies becoming the final 14 company samples or 70 observation data processed in this research. The research results show that partially deferred tax has no effect on tax avoidance and fixed asset intensity has no effect on tax avoidance. Financial performance as proxied by Return on Assets (ROA) cannot moderate the effect of deferred tax on tax avoidance, financial performance can moderate the effect of fixed asset intensity on tax avoidance.

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