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Dian Kusuma Wardhani
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Tax Accounting Applied Journal
Published by Universitas Diponegoro
ISSN : ""     EISSN : 29860539     DOI : https://doi.org/10.14710/taaij.xxxx/xxxxx
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Tax Accounting Applied Journal or TAAIJ has been published since 2022 by Tax Accounting Departement, Vocational School of Diponegoro University. TAAIJ publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting and tax innovation as well as practices. TAAIJ is published twice a year in May and October. The journal welcomes authors from any institutional backgrounds and accepts rigorous empirical research papers with any methods or approach that is relevant to the Indonesian economy and business context or content, as long as the research fits one of nine salient disciplines: accounting, taxation, tax accounting, finance, auditing, information system, public sector, business, and corporate governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 1 (2025): May 2025" : 5 Documents clear
The Effect of Capital Intensity, Firm Size and Leverage on Tax Avoidance Hapsari, Pramesti Hajar Budi
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28609

Abstract

Tax avoidance is a legal strategy to reduce tax payments in accordance with tax laws. Companies use it to minimize tax burdens that could harm their financial performance. This study analyzes the effect of capital intensity, firm size, and leverage on tax avoidance. The sample includes 36 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Using multiple regression analysis via SPSS 25, the results show that capital intensity and firm size do not significantly affect tax avoidance, while leverage has a significant positive effect on tax avoidance.
The Effect Of Executive Characteristics, CEO Overconfidence, And Capital Intensity On Tax Avoidance Zahra, Alissa Qotrunnada Fadia; Muid, Dul
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28737

Abstract

This study aimed to examine the effect of executive characteristics, CEO Overconfidence, and capital intensity on tax avoidance in manufacturing companies in the primary consumption sector. In this study, tax avoidance is the dependent variable, while executive characteristics, CEO overconfidence, and capital intensity are independent variables. Executive characteristics in this study are measured using risk, which uses the value of Earnings Before Interest, Taxes, Depreciation, and amortization (EBITDA) divided by total assets, CEO overconfidence is measured based on the size of his photo published in the annual report or company profile, capital intensity is measured using total fixed assets divided by total assets, and tax avoidance in this study is measured using Cash Effective Tax Rate (CETR). This study uses a quantitative approach using secondary data on manufacturing companies in the primary consumption sector obtained from the official website of the Indonesia Stock Exchange during the 2021-2024 period in the form of annual financial reports published by related companies. Using the purposive sampling method, 34 companies were collected which were then analyzed using multiple linear regression analysis tests using SPSS 25. The results of the tests show that executive characteristics has significant negative effect on tax avoidance, CEO Overconfidence has significant negative effect on tax avoidance, and Capital intensity has significant positive effect on tax avoidance.  
Analysis The Effect Of Tax Avoidance, Leverage And Company Size On Income Smoothing Practices Of Manufacturing Companies Listed On The Indonesia Stock Exchange Mubassyiriyah, Rizqiyatul; Sulestiyono, Deddy
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28768

Abstract

This research aims to examine how Tax Avoidance, Leverage, and Company Size affect corporate income smoothing practices calculated using the Eckel Index formula. The population in this research uses a sample of companies in the basic materials manufacturing sub-sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sample was taken using purposive sampling, resulting in 40 research samples for the 3 years period from 2022 to 2024. This research data uses secondary data obtained from company financial reports through the Indonesia Stock Exchange website and the company's official website. In this research, the method used for hypothesis testing was logistic regression analysis using the SPSS program. Based on the statistical tests conducted in this research, it shows that tax avoidance has no effect on the company's income smoothing practices. Meanwhile, leverage and company size have a significant effect on the company's income smoothing practices.
The Effect of Corporate Social Responsibility on Firm Value Mediated by Tax Aggressiveness (Empirical Study on Manufacturing Companies in the Consumer Non-Cyclicals Sector Listed on the IDX 2021–2023) Christy Elizabeth, Agnes
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28836

Abstract

This study examines the influence of corporate social responsibility (CSR) on firm value, with tax aggressiveness as a mediating variable. Using data from manufacturing companies in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange from 2021 to 2023, this quantitative study employs multiple linear regression and Sobel test analysis. The findings reveal that CSR negatively and significantly affects both firm value and tax aggressiveness, while tax aggressiveness positively and significantly affects firm value. Furthermore, tax aggressiveness mediates the relationship between CSR and firm value. These results indicate that CSR does not always directly increase firm value but can exert influence indirectly through the reduction of tax aggressiveness. The study contributes empirical evidence on the indirect role of CSR in shaping firm value via internal tax strategies.
Influence of Tax Avoidance and Tax Risk on Firm Risk with Independent Commissioners as Moderators Ardiantoro, Wahyu Tri; Mutmainah, Siti
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28600

Abstract

This study aims to analyze the effect of tax avoidance and tax risk on firm risk, and to analyze the role of independent commissioners as moderating variable in this relationship. This study uses quantitative methods with secondary data obtained from the annual financial statements of companies in sectors the industrial goods, industrial services, and multi-sector holdings those listed on the Indonesia Stock Exchange in 2021-2023. Data analysis in this study was carried out using multiple linear regression. The results showed that tax avoidance calculated using ETR has no effect on firm risk calculated using the stock return volatility. Meanwhile, tax risk calculated using the volatility of ETR has a negative influence on firm risk. On the other hand, independent commissioners calculated using the proportion of independent commissioners in the board of commissioners have no moderating effect on the relationship between tax avoidance and tax risk on firm risk.

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