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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 162 Documents
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PENGARUH KOMPLEKSITAS PERUSAHAAN, RISIKO PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY Velia Septia Wulandari; Fitriyah
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.353

Abstract

This study aims to determine and analyze the influence of company complexity, company risk, and audit opinion on audit delay in transportation and logistics companies from 2019 to 2024. Company complexity is measured by the number of subsidiaries, company risk is measured using the debt-to-equity ratio (DER), and audit opinion is measured using a dummy variable, where 1 represents an unqualified opinion (WTP) and 0 represents an opinion other than WTP (fair without research). The data used in this study were obtained from the official IDX website and company websites. This study used 15 transportation and logistics companies that had been eliminated according to the specified criteria. The sampling method used in this study was purposive sampling. The data analysis method used panel data regression using Eviews 13.0 software. The results of this study indicate that company complexity, company risk, and audit opinion simultaneously influence audit delay. Partially, the variables of company complexity and company risk influence audit delay. Meanwhile, the variable of audit opinion does not affect audit delay.
PENGARUH UKURAN PERUSAHAAN, KONEKSI POLITIK DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP TINGKAT AGRESIVITAS PAJAK Alviana Yunita Layli; Adi Sofyana Latif
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.354

Abstract

This study aims to examine and prove the influence of company size, political connections, and institutional ownership structure on the level of tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with secondary data obtained from annual reports and company financial reports. The research sample was selected using a purposive sampling technique, with a total of 70 observations. The analytical method used is multiple linear regression analysis, and data processing was carried out using E-Views 13 software. The results of the study indicate that partially, the company size variable has no effect on tax aggressiveness, political connections affect tax aggressiveness, and institutional ownership structure affects tax aggressiveness. These findings imply that political connections and ownership structure play an important role in corporate tax management practices. The results of the study simultaneously show that company size, political connections, and institutional ownership structure together influence tax aggressiveness.
PENGARUH CAPITAL INTENSITY, KOMITE AUDIT DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK Nor Aini; Dinar Ambarita
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.355

Abstract

This study aims to obtain empirical evidence regarding the influence of Capital Intensity, Audit Committee, and Political Connections on Tax Aggressiveness. This research is a quantitative associative study. The population in this study comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method. A total of 13 companies were selected as the research sample, resulting in 65 observation data points. Data were processed using Microsoft Office Excel and EViews 13 statistical software, with analysis including descriptive statistics, model selection tests, classical assumption tests, coefficient of determination, panel data regression analysis, F-statistic test, and t-statistic test. The results of the study indicate that Capital Intensity, Audit Committee, and Political Connections simultaneously have an influence on Tax Aggressiveness. The t-statistic test results show that Capital Intensity has a negative partial effect on Tax Aggressiveness, and the Audit Committee has a positive partial effect on Tax Aggressiveness. Meanwhile, Political Connections do not have a significant effect on Tax Aggressiveness.
PENGARUH BOOK TAX DIFFERENCES, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA Fais Hidayat; Benarda
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.356

Abstract

This study aims to examine the effect of Book Tax Differences, Firm Size, and Operating Cash Flow on Profit Growth in consumer non-cyclicals sector companies, specifically in the food and beverage sub-sector, listed on the Indonesia Stock Exchange for the period 2020–2024. The type of research used is quantitative research with secondary data sources, utilizing a purposive sampling method based on predetermined criteria. The results of this study indicate that Book Tax Differences, Firm Size, and Operating Cash Flow simultaneously have a significant effect on Profit Growth. Partially, Book Tax Differences has a significant effect on Profit Growth. Firm Size, on the other hand, does not have a significant partial effect on Profit Growth. Meanwhile, Operating Cash Flow partially has a significant effect on Profit Growth.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, TRANSFER PRICING TERHADAP TAX AVOIDANCE Icha maya anggraeni; Adi Sofyana Latif
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.358

Abstract

This study aims to empirically determine and test the influence of Corporate Social Responsibility, Capital Intensity, Transfer Pricing on Tax Avoidance. This type of research uses a quantitative approach with secondary data taken from the company's annual financial statements for the period 2019 - 2023. The population in this study are Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019 - 2023 with a total population of 90 companies. The sampling technique used is purposive sampling and obtained a sample of 11 companies. The data analysis technique uses panel data regression using E-views version 12. The results of the simultaneous test show that Corporate Social Responsibility, Capital Intensity, Transfer Pricing on Tax Avoidance have a simultaneous effect. The results of the partial test show that Corporate Social Responsibility does not affect Tax Avoidance. Capital Intensity affects Tax Avoidance, Transfer Pricing does not affect Tax Avoidance.
PENGARUH KONEKSI POLITIK, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK Sintia Dewi Kartikasari; Eka Oktapiani
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.359

Abstract

This study aims to determine the effect of political connections, institutional ownership, and independent commissioners on tax aggressiveness. This type of research is quantitative research. The population in this study were energy companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample of this study used purposive sampling technique by meeting certain criteria in accordance with the research objectives. The number of companies that became research samples was 14 companies. Data processing using Eviews 13 with the help of Microsoft Excel by analyzing descriptive statistics, model selection test, classical assumption test, coefficient of determination, panel data regression analysis, F statistical test and t statistical test. The results showed that simultaneously political connections, institutional ownership, and independent commissioners had an effect on tax aggressiveness. Partially independent commissioners have an effect on tax aggressiveness. Meanwhile, political connections and institutional ownership have no effect on tax aggressiveness.
PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, BEBAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP TRANSFER PRICING Angel Excellen Maharanihalim; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.360

Abstract

This study aims to analyze the effect of Foreign Ownership, Company Size, Tax Burden and Sales Growth on Transfer Pricing in Food and Beverage companies. The data used are Food and Beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample determination uses a purposive sampling method. The sample in this study was 12 for 5 years, resulting in 60 data. The analysis method of this study uses multiple linear regression methods to test the effect of tax burden, foreign ownership, and company size on the dependent variable transfer pricing. Based on the results of statistical calculations, it was concluded that (1) The results of the simultaneous test (F) show that Foreign Ownership, Company Size, Tax Burden and Sales Growth together have an effect on Transfer Pricing, (2) The results of the partial test (t) Foreign Ownership and Company Size have an effect on Transfer Pricing, (3) The results of the partial test (t) Tax Burden and Sales Growth have no effect on Transfer Pricing.
PENGARUH FIRM SIZE, INTANGIBLE ASSET DAN TAX MINIMIZATION TERHADAP TRANSFER PRICING Leonita Mutiara Bintang; jelanti, desi
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.361

Abstract

This study aims to determine the effect of Firm Size, Intangible Assets, and Tax Minimization on Transfer Pricing. This type of research uses quantitative. The population used in this study was 90 energy sector companies. The sampling technique used purposive sampling technique, which determines the criteria that are most suitable for this research. So the sample used in this study was 8 companies with a research period of 5 years so that the data processed was 40 data. This study uses panel data regression analysis techniques. The results of the study simultaneously show that Firm Size, Intangible Assets, and Tax Minimization have a simultaneous effect on Transfer Pricing. Partially, Firm Size and Intangible Assets do not affect Transfer Pricing, while Tax Minimization affects Transfer Pricing.
PENGARUH INSENTIF PAJAK, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Intan Fitria; Ani Kusumaningsih
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.362

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of tax incentives, capital intensity, and company size on accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a descriptive quantitative method, and the data analysis was performed using E-Views version 13. The sample was obtained using a purposive sampling method. The sample consists of 10 infrastructure companies with a 5-year observation period, resulting in a total of 50 financial report data points for analysis. The results of the study show that tax incentives, capital intensity, and company size, when considered together, affect accounting conservatism. Tax incentives do not have an effect on accounting conservatism, capital intensity affects accounting conservatism, and company size also affects accounting conservatism.
PENGARUH TRANSFER PRICING, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Nova Gradisca Wirantika; Nurhayati
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.363

Abstract

This research aims to analyze the effect of transfer pricing, capital intensity, sales growth on tax avoidance. This research was conducted by analyzing the financial statements of companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this research was 10 consumer non-cyclical sector companies on the Indonesia Stock Exchange during the period 2019 to 2023 using the purposive sampling technique. The data used in this research are secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this research are Transfer Pricing as the first independent variable, Capital Intensity as the second independent variable, and Sales Growth as the third independent variable and Tax Avoidance as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results uses the help of EViews 13 Student Version Lite software. The results of the study show that the best model is the Fixed Effect Model (FEM). The results of this study indicate that Transfer Pricing partially affects Tax Avoidance, Capital Intensity partially affects Tax Avoidance, Sales Growth partially does not affect Tax Avoidance, and simultaneously Company Size, Capital Intensity, Sales Growth affect Tax Avoidance.

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