Jurnal Ilmiah Akuntansi Pancasila (JIAP)

PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI PERIODE 2019-2022

2024-09-30T08:31:43+00:00

The aim of this research is to examine the impact of profitability, capital structure and corporate social responsibility on company value, with company size as a moderating variable in the industrial sector listed on the Indonesia Stock Exchange. The research was conducted for four years, starting from 2019 to 2022. A total of 17 companies were selected as research samples that met the criteria using a purposive sampling method. The hypothesis was tested using multiple linear regression analysis using Eviews 12 software. The research results show that profitability, capital structure and company size have a significant impact on company value. Company size is able to moderate the influence of capital structure and corporate social responsibility on company value. However, corporate social responsibility does not have a significant influence on company value, and company size does not moderate the effect of profitability on company value.

DETERMINAN YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PUBLIK DI INDONESIA

2024-09-30T08:31:48+00:00

The purpose of this research is to determine the effect of green accounting, total asset turnover and corporate social responsibility on company profitability. This research uses secondary data seen through financial reports based on the Indonesia Stock Exchange website. The population used is coal subsector mining companies for the 2019-2023 period, where there are 18 companies that meet the standard criteria for conducting research. The testing in this research uses multiple linear regression method and uses SPSS version 26. The results of this research show that green accounting has no effect on profitability, total asset turnover has an effect on profitability, and corporate social responsibility has an effect on profitability.

PENGARUH PEMAHAMAN PERPAJAKAN TERHADAP JUMLAH PAJAK YANG DISETOR DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Wajib Pajak E-Commerce)

2024-09-30T08:31:51+00:00

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh pamahaman perpajakan wajib pajak E-Commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variabel intervening. Analisis ini menggunakan Smart Partial Least Square (SmartPLS). Sampel penelitian ini berjumlah 52 responden E-Commerce yang telah terdaftar dan memiliki NPWP. Pengujian hipotesis dilakukan dengan menggunakan metode resampling bootstrap dengan bantuan software Smart Partial Least Square (SmartPLS). Metodologi penelitian dilakukan dengan deskriptif kuantitatif. Pengujian validitas data dengan outer loading dan pengujian reabilitas dengan reabilitas komposit. Uji hipotesis dilihat dari P value yang dihasilkan dari Path Coefficient. Hasil penelitian ini membuktikan adanya pengaruh langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor, pemahaman perpajakan terhadap kepatuhan wajib pajak dan kepatuhan wajib pajak terhadap jumlah pajak yang disetor. Selain itu penelitian ini menunjukkan adanya pengaruh tidak langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor dengan melalui kepatuhan wajib pajak.

Kata kunci : Pemahaman Perpajakan, Jumlah Pajak Yang Disetor, Kepatuhan Wajib Pajak.

Abstract

This study aims to examine the effect of understanding tax e-commerce taxpayers on the amount of tax paid with taxpayer compliance as an intervening variable. This analysis uses Smart Partial Least Square (SmartPLS). The sample of this research is 52 E-Commerce respondents who have registered and have NPWP. Hypothesis testing is done using the bootstrap resampling method with the help of Smart Partial Least Square (SmartPLS) software. The research methodology is quantitative descriptive. Testing the validity of the data with outer loading and reliability testing with composite reliability. Hypothesis testing is seen from the P value generated from the Path Coefficient. The results of this study prove there is a direct influence on understanding taxation on the amount of tax paid, understanding taxation on taxpayer compliance and taxpayer compliance on the amount of tax paid. In addition, this study shows that there is an indirect effect on understanding taxation on the amount of tax paid through taxpayer compliance.

Keywords: Taxation Understanding, Amount of Tax Paid, Taxpayer Compliance

PENGARUH CEO OVERCONFIDENCE, EXECUTIVE CHARACTERISTICS, CAPITAL INTENSITY DAN PROFITABILITY TERHADAP TAX AVOIDANCE

2024-09-30T08:31:55+00:00

This study aims to examine the effect of CEO overconfidence, executive characteristics, capital intensity, and profitability on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. This study uses overinvestment to measure the level of overconfidence of a company CEO. Executive characteristics is measured by company risk. Capital intensity is measured by a total fixed asset divided by total asset. Profitability is measured by return on assets (ROA). The tax avoidance is measured by the cash effective tax rates (CETR). The analysis model uses panel data regression using Eviews 12. The sample of this study a use 20 food and beverage companies selected by purposive sampling method. The data used is secondary data in the form of financial statements. The results of this study show that CEO overconfidence has a negative effect on tax avoidance, executive characteristics do not affect tax avoidance, capital intensity has a negative effect on tax avoidance, and profitability has a positive effect on tax avoidance.

Keywords: CEO overconfidence, executive characteristics, capital intensity, profitability, and tax avoidance.

ANALYSIS OF THE ROLE OF INTERNAL AUDIT IN ADDRESSING FRAUD IN FINANCIAL REPORTING

2024-09-30T08:32:00+00:00

Many companies experience fraud in their financial reports. This fraud is caused by many things, such as embezzlement of company assets, falsification of financial reports, etc. The method used is descriptive qualitative which aims to explain the situation in depth, especially in its original context. The data sources used are secondary data sources originating from scientific journals and library studies which are still closely related to the role of audit in overcoming fraud. The role of internal audit is really needed by companies to prevent fraud within the company. This prevention effort should not be considered trivial because it will have an impact on the company's survival in the future. If the role of internal audit is good and good, then fraud will be detected earlier

PENGARUH CAPITAL INTENSITY, KONEKSI POLITIK, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Energi Periode 2020 – 2023)

2024-09-30T08:32:03+00:00

ABSTRACT

This study aims to determine the partial and simultaneous effects of Capital Intensity, Political Connections, and Sales Growth on Tax Avoidance. This is a descriptive study with a quantitative approach, analyzed using multiple regression analysis methods which include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination test using SPSS v24. The type of data used in this study is secondary data sourced from the official websites of the companies and the Indonesia Stock Exchange (IDX). The population of the study consists of energy sector companies for the period 2020-2023. The sample of this study includes 23 companies using the purposive sampling method observed over 4 years, resulting in a total of 92 observations. The results of this study show that simultaneously, capital intensity, political connections, and sales growth together have a significant effect on Tax Avoidance. Partially, capital intensity has a significant negative effect on tax avoidance, political connections have no significant effect on tax avoidance, and sales growth has a significant positive effect on tax avoidance.

Keywords : Capital Intensity , Political Connections, Sales Growth, Tax Avoidance

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity, Koneksi Politik, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak secara parsial maupun simultan. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yang dianalisis menggunakan metode analisis regresi berganda yang meliputi analisis statistik deskriptif, uji asumsi klasik, analis regresi linear berganda, uji hipotesis, dan uji koefisien determinasi dengan program SPSS v24. Jenis data dalam penelitian ini adalah data sekunder yang bersumber dari situs resmi perusahaan maupun situs resmi Bursa Efek Indonesia (BEI). Populasi dari penelitian adalah perusahaan sektor energi periode 2020-2023. Sampel penelitian ini adalah sebanyak 23 perusahaan dengan menggunakan metode purposive sampling observasi selama 4 tahun sehingga total observasi dalam penelitian ini adalah sebanyak 92 observasi. Hasil penelitian ini menunjukan secara simultan capital intensity, koneksi politik, dan pertumbuhan penjualan secara bersama-sama memiliki pengaruh signifikan terhadap Penghindaran Pajak. Secara parsial capital intensity berpengaruh negatif signifikan terhadap penghindaran pajak, koneksi politik tidak berpengaruh signifikan terhadap penghindaran pajak, dan pertumbuhan penjualan berpengaruh positif signifikan terhadap penghindaran pajak.

Kata Kunci : Capital Intensity, Koneksi Politik, Pertumbuhan Penjualan, Penghindaran Pajak