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All Journal Binus Business Review Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset dan Inovasi Manajemen Open Access DRIVERset
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi

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Pengaruh Profitabilitas, Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Diana Putri; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.962

Abstract

The purpose of this study was to determine and analyze the theory that explains the effect of profitability, deferred tax assets, tax planning and leverage on earnings management. This research uses the literature review method. This study presents a theoretical basis, other explanatory variables and the results of previous studies. The theory underlying this research is agency theory. The mapping of other explanatory variables that affect earnings management consists of profitability, deferred tax assets, tax planning and leverage. These results show different relationships between profitability, deferred tax assets, tax planning and leverage on earnings management so that no agreement is reached. This study provides more insight to explain the phenomenon that occurs.
Pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance Fitri Setyaningsih; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.983

Abstract

The purpose of this research is to find and analyze the theory which mentions the effect of profitability, leverage, and capital intensity on tax avoidance. This study uses a literature review methodology. In this study, the researcher presents reasons, other explanatory variables, and findings from previous literature. The theory behind this research is agency theory and exchange theory. Mapping of other explanatory variables that affect tax evasion consists of profitability, leverage, and capital intensity. These results state that there is a different relationship between profitability, leverage, and capital intensity on tax avoidance so that no agreement has been reached. This study provides detailed illustrations based on existing facts and can assist further research using profitability, leverage, and capital intensity on tax avoidance.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Putri Khoirunnisa Heriana; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.985

Abstract

The purpose of this research is to analyze the theory that explains the effect of corporate social responsibility, company size, and capital intensity on tax avoidance. This study uses a literature review method. This study presents the theoretical basis, other explanatory variables and research results from previous literature. Supporting variables that influence tax avoidance consist of corporate social responsibility, company size, and capital intensity. These results indicate a different relationship between corporate social responsibility, company size, and capital intensity on tax avoidance so that no agreement is reached. This study provides a more comprehensive description of the phenomena that occur.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Penghindaran Pajak Terhadap Manajemen Laba Novi Antari Yuliana; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.986

Abstract

Tax is a source of domestic revenue which is highly expected to exist in supporting state spending and national development. In general, a country that wants to be successful in carrying out its development must be supported by strong funding sources. Therefore, taxes are collected by the government based on law on taxpayers which is an obligation that must be fulfilled by every citizen as a form of participation in the development of their country. The type of data used in this study is quantitative data, namely research that emphasizes testing theories through measuring research variables with numbers and analyzing data using statistical procedures. The results of this study tax planning has no positive and significant effect on earnings management, deferred tax expense has a positive and significant effect on earnings management, tax evasion has a positive and significant effect on earnings management.
Co-Authors Ade Onny Siagian Adler H. Manurung Adler Haymans Manurung Cahyadi Husadah Cahyadi Husadha Dade Nurdiniah Delila Asril Diana Putri Elia Rossa Fitri Setyaningsih Helmalia Putri Hilwatun Nazwah Jonathan Jonathan Josua Panatap Soehaditama Kusmiyati Kusmiyati Nabilah Putri Windiarti Novi Antari Yuliana Nurdiniah, Dade Nuryati, Tutty Putri Khoirunnisa Heriana Sarah Ginting Septiara Anggraini Silviyana Fitri Windy Febianti