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Journal of Accounting, Finance, and FinTech Advancements
ISSN : -     EISSN : 31243533     DOI : https://doi.org/10.70865/jaffa
Core Subject : Economy,
Journal of Accounting, Finance, and FinTech Advancements (JAFFA) is an interdisciplinary publication dedicated to original research and and scholarly work in the fields related to accounting, finance, and sustainability. The journal aims to be a platform for academics, practitioners, and policy makers to explore contemporary issues related to accounting systems, financial markets, public sector governance, and technological innovations in finance and investment. JAFFA supports the development of solution-orientated scientific discourse and evidence-based policy implementation, and encourages sustainable innovation in finance and accounting. The scope of our journal includes: 1. Financial Accounting 2. Continuous Accounting 3. Management Accounting 4. Public Sector Accounting 5. Cost Accounting 6. Taxation Accounting 7. Environmental Reporting 8. Capital Markets and Investment Analysis 9. Management Accounting and Budgeting 10. Accounting Information Systems 11. Audit and Insurance 12. Taxation and Fiscal Policy 13. Blockchain and its Applications in Finance 14. Sustainable Finance and Green Investment 15. Public Sector Governance and Accountability 16. Banking and Financial Institutions 17. Digital Economy and FinTech (Financial Technology) Innovation 18. Financial Risk Management 19. Big Data Analytics in Accounting and Finance 20. Financial Regulation and Policy 21. Islamic Finance and Islamic Financial Innovation All manuscripts submitted to JAFFA should be written in English. Submissions undergo a rigorous double-blind peer review process and are published quarterly (March, June, September, December).
Articles 21 Documents
The Effects of Earnings Management, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance, with Sales Growth as a Moderating Variable Muhammad Darmawan; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 3 (2025): September
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jaffa.v1i3.213

Abstract

The current research is structured to examine how earnings management, fixed asset intensity, and inventory intensity affect tax avoidance, with sales growth introduced as a moderator, among manufacturing companies listed on the Indonesia Stock Exchange during the years 2022 through 2025. Adopting a quantitative research design, this study draws upon secondary information derived from corporate annual reports. A purposive sampling approach is applied to isolate those firms meeting the specified inclusion criteria. Analytical procedures include both multiple linear regression and Moderated Regression Analysis (MRA). According to the results, earnings management has a positive and significant effect on tax avoidance, while fixed asset intensity has a negative and significant effect, and inventory intensity shows no such effect. Regarding the moderation tests, sales growth does not moderate the associations among earnings management, fixed asset intensity, inventory intensity, and tax avoidance. This research can enhance both agency theory and positive accounting theory by illuminating how these variables inform corporate tax behavior. Organizations should contemplate prudent earnings management practices, along with evaluative reviews of fixed asset intensity and inventory policies, so as to reduce tax burdens without transgressing applicable legal requirements.

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