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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 205 Documents
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PENGARUH INVENTORY INTENSITY, UMUR PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Fania Nurinayatillah; Sri Agustini
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.461

Abstract

This study aims to empirically examine the influence of inventory intensity, company age, and institutional ownership on tax avoidance. This quantitative study uses secondary data derived from the annual financial reports of consumer non-cyclical companies for the years 2021 to 2025. The sample selection was determined using a purposive sampling method, resulting in 26 companies as research objects. Data analysis was carried out using panel data regression analysis. Data testing was performed using the E-Views 12 application. The results show that inventory intensity, company age, and institutional ownership simultaneously influence tax avoidance. Inventory intensity partially influences tax avoidance. Company age partially has no effect on tax avoidance. Institutional ownership partially influences tax avoidance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK Hilda Satriani; Ratih Qadarti Anjilni
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.462

Abstract

This study aims to determine and analyze the effect of firm size, profitability, and inventory intensity on tax management. This research employs a quantitative approach using secondary data in the form of annual financial statements. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, totaling 91 companies. The sample was selected using a purposive sampling method, resulting in 10 companies observed over five years, for a total of 50 observations. The data were analyzed using panel data regression with the Common Effect Model (CEM). The data processing was conducted using EViews 12 software. The results indicate that firm size has a significant effect on tax management, profitability has no significant effect on tax management, and inventory intensity has a significant effect on tax management. Simultaneously, firm size, profitability, and inventory intensity have a significant effect on tax management.
PENGARUH INTENSITAS MODAL, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Mitha; Rusdi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.463

Abstract

The purpose of this study is to determine the effect of capital intensity, debt policy, and sales growth on tax avoidance in consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The type of research used in this study is descriptive with a quantitative approach. The population in this study is consumer cyclical companies listed on the Indonesia Stock Exchange from 2020-2024. The sampling method used is purposive sampling, with several criteria, and 30 companies were found with 5 years of observation, resulting in a sample of 150 financial report data. The analysis method used is the panel data regression analysis method with the E-Views 12 program. The regression results in this study prove that capital intensity, debt policy, and sales growth simultaneously affect tax avoidance. The results of the partial tests indicate that capital intensity and debt policy do not affect tax avoidance, while sales growth affects tax avoidance.
PENGARUH EXTERNAL PRESSURE, INEFFECTIVE MONITORING DAN FINANCIAL TARGET TERHADAP KECURANGAN LAPORAN KEUANGAN Asih Muktiati Hazanah; Adi Supriadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.464

Abstract

This study aims to analyze the influence of external pressure, ineffective monitoring, and financial targets on financial statement fraud. The study was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange between 2020 and 2025. The study population consisted of 70 companies. The sample was selected using a purposive sampling method using secondary data in the form of financial reports or annual reports. The sample size was 48 companies over six years of observation, resulting in a total of 288 observations. The methodology used was panel data regression because the research data combined time series and cross-sectional data. Based on the results of the regression model selection, the most appropriate model for use in this study was the Random Effects Model. Hypothesis testing was conducted using EViews 13. The results of the study answered four hypotheses, indicating that all three independent variables—external pressure, ineffective monitoring, and financial targets—simultaneously influence financial statement fraud. Partially, external pressure and financial targets influence financial statement fraud. Meanwhile, ineffective monitoring has no effect on financial statement fraud.
PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI Salma Khoerunnisa; Maman Darmansyah
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.465

Abstract

Accounting prudence is a conservative principle that emphasizes a level of caution in financial reporting, which has become a focal point in the business world. This study aims to examine the effect of information asymmetry, tax incentives, and litigation risk on accounting prudence in technology sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Additionally, the case involving PT Envy Technologies Tbk serves as a real-world example of how companies manipulate their financial statements to present a better-looking performance to investors and stakeholders. This study utilizes a quantitative method using secondary data sourced from the companies' financial statements. Through this research, it is expected to provide a tangible empirical contribution that explains in more detail the practice of accounting prudence in the technology industry sector in Indonesia, which comprises 47 companies, with a sample of 25 companies obtained for this study. The results of this study indicate that information asymmetry and litigation risk have no effect on accounting prudence, whereas tax incentives do have an effect on accounting prudence.

Page 21 of 21 | Total Record : 205

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