• Tidak ada hasil yang ditemukan

Panel Data Regression pada Tax Avoidance Ditinjau dari Islamic Social Reporting dan Financial Analysis Ratio - IAIN Kudus Repository

N/A
N/A
Protected

Academic year: 2024

Membagikan "Panel Data Regression pada Tax Avoidance Ditinjau dari Islamic Social Reporting dan Financial Analysis Ratio - IAIN Kudus Repository"

Copied!
36
0
0

Teks penuh

(1)

DAFTAR PUSTAKA

Abadi, Muhammad Taufiq, Muhammad Sultan Mubarok, and Ria Anisatus Sholihah. “Implemenasi Islamic Sosial Reporting Index Sebagai Indikator Akuntabilitas Sosial Bank Syariah.” Jurnal Al- Insyiroh: Jurnal Studi Keislaman 6, no. 1 (2020): 1–25.

Abdi, Husnul. “Profil PT Baramulti Suksessarana Tbk, Sejarah, Dan Unit

Bisnisnya.” Liputan 6, 2023.

https://www.liputan6.com/hot/read/5173352/profil-pt-baramulti- suksessarana-tbk-sejarah-dan-unit-bisnisnya.

“About Us.” Petrosea, 2023. https://petrosea.com/about-us/.

“About Us.” Timah, 2023. https://timah.com/blog/about-us/history.html.

“About Us.” TBS Energi, 2023. https://www.tbsenergi.com/about-us/.

Adam. “Sebanyak 611.097 Pasien Sembuh COVID-19 Di Tahun 2020.”

Kementerian Komunikasi dan Informatika Republik Indonesia, 2020.

Adams, Carol A, and Patty McNicholas. “Making A Difference Sustainability Reporting, Accountability and Organisational Change.” Accounting, Auditing & Accountability Journal 20, no. 3 (2007): 382–402. https://doi.org/10.1108/09513570710748553.

“Adaro Energy.” Wikipedia, 2022.

Adisamartha, Ida Bagus Putu Fajar, and Naniek Noviari. “Pengaruh Likuiditas, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak Badan.” E-Jurnal Akuntansi Universitas Udayana 13, no. 3 (2015): 973–1000.

Agustina, Imelda, and Fatmawati Isnaini. “Sistem Perhitungan Dan Pelaporan Pajak Penghasilan Pasal 21 Pada Universitas XYZ.”

Jurnal Ilmiah Infrastruktur Teknologi Informasi (JIITI) 1, no. 2 (2020): 24–29.

Agustina, Tika Nur, and Mochammad Abdul Aris. “Tax Avoidance:

Faktor-Faktor Yang Mempengaruhinya (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012- 2015),” n.d., 295–307.

Ahmad, Eva Fauziah. “Pengaruh Profitabilitas, Capital Intensity, Dan Inventory Intensity Terhadap Effective Tax Rate (Studi Pada

(2)

Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017).” Jurnal Universitas Majalengka, 2017.

———. “Pengaruh Profitabilitas, Capital Intensity, Dan Inventory Intensity Terhadap Effective Tax Rate (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017).” JAKSI: Jurnal Akuntansi Dan Sistem Informasi 1, no. 1 (2020): 12–27.

Ahmaddien, Iskandar, and Bambang Susanto. Eviews 9: Analisis Regresi Data Panel. Gorontalo: Ideas Publishing, 2020.

Akbar, Adil, and Hakiman Thamrin. “Analysis of Effect of CAPR, DAR, ROA and Size on Tax Avoidance.” DIJMS: Dinasti International Journal of Management Science 1, no. 5 (2020): 706–18.

https://doi.org/10.31933/DIJMS.

Alamsyah, Malikul Hafiz, Fani Ramadhani, and Nur Azizah. “Tinjauan Hutang Negara Dalam Perspektif Islam.” JIEFeS: Journal of Islamic Economics and Finance Studies 1, no. 1 (2020): 62–81.

Alkurdi, Amneh, and Ghassan H Mardini. “The Impact of Ownership Structure and The Board of Directors’ Composition on Tax Avoidance Strategies: Empirical Evidence from Jordan.” Journal of Financial Reporting and Accounting 18, no. 4 (2020): 795–812.

https://doi.org/10.1108/JFRA-01-2020-0001.

Alpi, M. Firza. “Pengaruh Debt to Equity Ratio, Inventory Turnover Dan Current Ratio Terhadap Return on Equity Pada Perusahaan Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia.” The National Conferences Management and Business (NCMAB), 2018, 158–75.

Alquran. Al-Quddus Al-Quran Terjemah. Kudus: CV. Mubarokatan Thoyyibah, 2014.

Alsaadi, Abdullah. “Financial-Tax Reporting Conformity, Tax Avoidance and Corporate Social Responsibility.” Journal of Financial Reporting and Accounting 18, no. 3 (2020).

https://doi.org/10.1108/JFRA-10-2019-0133.

Amaroh, Siti. “Covid-19 Outbreak And Capital Market Reaction: An Evidence From The Jakarta Islamic Index 70.” SHARE: Jurnal Ekonomi Dan Keuangan Islam 9, no. 2 (2020): 227–44.

https://doi.org/10.22373/share.v9i2.7887.

(3)

———. “Tanggung Jawab Sosial Bank Syariah Terhadap Stakeholder Dalam Perspektif Maqashid Syariah.” AHKAM: Jurnal Ilmu Syariah 16, no. 1 (2016): 41–50.

Amaroh, Siti, and Masturin. “The Determinants of Maqasid Shariah Based Performance of Islamic Banks in Indonesia.” IQTISHADIA:

Jurnal Kajian Ekonomi Dan Bisnis Islam 11, no. 2 (2018): 354–70.

https://doi.org/10.21043/iqtishadia.v11i2.3961.

Amidu, Mohammed, William Coffie, and Philomina Acquah. “Transfer Pricing , Earnings Management and Tax Avoidance of Firms in Ghana.” Journal of Financial Crime 26, no. 1 (2019): 235–59.

https://doi.org/10.1108/JFC-10-2017-0091.

Amrah, Rosa Yuminisa, and Elwisam. “Pengaruh Current Ratio, Return on Assets, Debt to Equity Ratio Dan Total Assets Turnover Terhadap Harga Saham Pada Perusahaan LQ45 Tahun 2013-2015.”

Jurnal Ilmu Manajemen 14, no. 1 (2018): 46–62.

Ananda, Candra Fajri. “APBN Di Masa Pandemi.” Faculty of Economics and Business Brawijaya University, 2021.

Andhari, Putu Ayu Seri, and I Made Sukartha. “Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak.” E-Jurnal Akuntansi Universitas Udayana 18, no. 3 (2019): 2115–42.

Andiko, Toha. “Konsep Harta Dan Pengelolaannya Dalam Al-Quran.”

AL-INTAJ 2, no. 1 (2016): 57–70.

“Aneka Tambang.” Wikipedia, 2020.

“Aneka Tambang Persero Tbk (ANTM).” Investing.com, 2023.

Anggraeni, Mariska Dewi. “Agency Theory Dalam Perspektif Islam.”

JHI 9, no. 2 (2011).

Anggriantari, Cici Dwi, and Anissa Hakim Purwantini. “Pengaruh Profitabilitas, Capital Intensity, Inventory Intensity, Dan Leverage Pada Penghindaran Pajak.” The 3rd FEBENEFECIUM: Business and Economics Conference in Utilization of Modern Technology, 2020, 137–53.

Ann, Shella, and Adler Haymans Manurung. “The Influence of Liquidity, Profitability, Intensity Inventory, Related Party Debt, And Company Size To Aggressive Tax Rate.” Archives of Business Research 7, no.

(4)

3 (2019): 105–15.

Ardianti, Putu Novia Hapsari. “Profitabilitas, Leverage Dan Komite Audit Pada Tax Avoidance.” E-Jurnal Akuntansi Universitas Udayana 26, no. 3 (2020): 2020–40.

Ardyansah, Danis, and Zulaikha Zulaikha. “Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (ETR).” Diponegoro Journal of Accounting 3, no. 2 (2014): 1–9.

Argawati, Utami. “Arief Hidayat: Indonesia, Negara Hukum Demoratis Yang Berketuhanan.” Mahkamah Konstitusi Republik Indonesia, 2022.

Argilés-Bosch, Josep Ma, Diego Ravenda, and Josep Garcia-Blandón. “E- Commerce and Labour Tax Tvoidance.” Elsevier, 2020.

https://doi.org/10.1016/j.cpa.2020.102202.

Arifah, Yeni, and Dianwicaksih Arieftiara. “The Effect of Thin Capitalization and Capital Intensity on Tax Avoidance With Institutional Ownership as Moderating Variables.” Proceedings of The 1st Jakarta Economic Sustainable International Conference Agenda (JESICA) 1 (2021): 113–28.

Arifin, Zainal. Dasar-Dasar Manajemen Bank Syariah. Jakarta: Pustaka Alvabet, 2006.

Arikunto, Suharsimi. Prosedur Penelitian: Suatu Pendekatan Praktik.

Jakarta: Rineka Cipta, 2011.

Ariska, Maya, Muhammad Fahru, and Jaka Wijaya Kusuma. “Leverage, Ukuran Perusahaan Dan Profitabilitas Dan Pengaruhnya Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan Di Bursa Efek Indonesia Tahun 2014-2019.” Jurnal Revenue: Jurnal Akuntansi 1, no. 1 (2020): 133–42.

Arizoni, Savina Swari, Vince Ratnawati, and Andreas. “The Effect Of Accrual Earnings Management, Real Earnings Management And Inventory Intensity Towards Tax Aggressivity: The Moderating Role Of Foreign Operation.” Bilancia: Jurnal Ilmiah Akuntansi 4, no. 1 (2020): 35–47.

Armstrong, Christopher S, Jennifer L Blouin, Alan D Jagolinzer, and David F Larcker. “Corporate Governance, Incentives and Tax Avoidance.” Journal of Accounting and Economics 60, no. 1

(5)

(2015): 1–17.

Artinasari, Nikita, and Titik Mildawati. “Pengaruh Profitabilitas, Leverage, Likuidittas, Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance.” JIRA: Jurnal Ilmu Dan Riset Akuntansi 7, no. 8 (2018).

Atwood, T.J., Michael S Drake, James N Myers, and Linda A Myers.

“Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence.” American Accounting Association 87, no. 6 (2012): 1831–60. https://doi.org/10.2308/accr- 50222.

Ayu, Sarah Anggraeni Dibah, and Andi Kartika. “Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017).” Dinamika Akuntansi, Keuangan Dan Perbankan 8, no. 1 (2019): 64–78.

Ayuningtyas, Ni Putu Winda, and I Ketut Sujana. “Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth Dan Profitabilitas Pada Tax Avoidance.” E-Jurnal Akuntansi Universitas Udayana 25, no. 3 (2018): 1884–1912.

Aziz, Abdul, and Ramdansyah. “Esensi Utang Dalam Ekonomi Islam.”

BISNIS 4, no. 1 (2016): 124–35.

“Baramulti Suksessarana.” Wikipedia, 2023.

https://id.wikipedia.org/wiki/Baramulti_Suksessarana.

Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts Between Firm Owners and Managers: A Review.” Business Research, 2017. https://doi.org/10.1007/s40685- 017-0054-y.

Bird, Robert, and Karie Davis-Nozemack. “Tax Avoidance as a Sustainability Problem.” Journal of Business Ethics, 2016.

https://doi.org/10.1007/s10551-016-3162-2.

Borad, Sanjay Bulaki. “Capital Intensity Ratio - Meaning, Formula, Importance, and More.” Finance Management, 2022.

Boussaidi, Ahmed, and Mounira Sidhom Hamed. “The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context.” Journal of Asian Business

Strategy 5, no. 1 (2015): 1–12.

(6)

https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12.

BPS. “Realisasi Pendapatan Negara (Milyar Rupiah), 2020-2022.” Badan Pusat Statistik, 2022.

“Bukit Asam.” Wikipedia, 2023.

https://id.wikipedia.org/wiki/Bukit_Asam.

Cahya, Bayu Tri. “Diskursus Islamic Social Reporting Sebagai Akuntabilitas Berbasis Syariah.” MADANIA 22, no. 1 (2018): 49–

62.

———. “Islamic Social Report: Ditinjau Dari Aspek Corporate Governance Strength, Media Exposure Dan Karakteristik Perusahaan Berbasis Syariah Di Indonesia Serta Dampaknya Terhadap Nilai Perusahaan.” Universitas Islam Negeri Sumatera Utara, 2017.

———. Islamic Social Reporting: Transformasi Konsep Tanggung Jawab Sosial Perusahaan Berbasis Syariah. Jakarta: Prenadamedia Group, 2021.

———. “Transformasi Konsep Corporate Social Responsibility (CSR).”

Iqtishadia 7, no. 2 (2014): 203–22.

Cahya, Bayu Tri, Umi Hanifah, Muslim Marpaung, and Irma Suryani Lubis. “The Development of Islamic Social Reporting As a Concept of Social Accountability Based on Sharia.” The First Economics, Law, Education and Humanities International Conference, 2019, 97–110. https://doi.org/10.18502/kss.v3i14.4301.

Cahya, Bayu Tri, Inada Rizqy, and Widi Savitri Andriasari. “Analysis of Public Share Ownership, Company Characteristics and Disclosure Rate of Corporate Social Responsibilty at Islamic Commercial Banks in Indonesia.” IHTIYATH: Jurnal Manajemen Keuangan Syariah 6, no. 1 (2022): 33–48.

“Capital Intensity Ratio.” Aziroff, 2022.

“Capital Intensity Ratio Formula: How to Calculate CIR.” MasterClass, 2022.

Certo, S.T., and S.C. Certo. Modern Management. United States: Pearson Prentice Hall, 2006.

Chapra, M. Umer. Islam Dan Tantangan Ekonomi. Jakarta: Gema Insani

(7)

Press, 2000.

Chariri, Anis. “Kritik Sosial Atas Pemakaian Teori Dalam Penelitian Pengungkapan Sosial Dan Lingkungan.” Jurnal Maksi 8, no. 2 (2008): 151–69.

Chen, Xudong, Na Hu, and Xue Wang. “Tax Avoidance and Firm Value:

Evidence from China.” Nankai Business Review International 5, no.

1 (2014): 25–42. https://doi.org/10.1108/NBRI-10-2013-0037.

Chen, Zhang, Cheong Kee Cheok, and Rajah Rasiah. “Corporate Tax Avoidance and Performance: Evidence from China’ s Listed Companies.” Institutions and Economies 8, no. 3 (2016): 61–83.

Choirunnisak. “Konsep Pengelolaan Kekayaan Dalam Islam.” ISLAMIC BANKING 3, no. 1 (2017): 27–44.

“Company History.” Samindo Resources, 2023.

https://samindoresources.com/corporate-info/company-history.

“Company Profile.” Darma Henwa, 2023. https://www.ptdh.co.id/about- company-profile.

Dakhli, Anissa. “Do Women on Corporate Boardrooms Have an Impact on Tax Avoidance? The Mediating Role of Corporate Social Responsibility.” Corporate Governance: The International Journal of Business in Society 22, no. 4 (2021). https://doi.org/10.1108/CG- 07-2021-0265.

———. “The Impact of Ownership Structure on Corporate Tax Avoidance with Corporate Social Responsibility as Mediating Variable.” Journal of Financial Crime 29, no. 3 (2021).

https://doi.org/10.1108/JFC-07-2021-0152.

“Darma Henwa.” Wikipedia, 2022.

https://id.wikipedia.org/wiki/Darma_Henwa.

Darsani, Putu Asri, and I Made Sukartha. “The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance.” American Journal of Humanities and Social Sciences Research (AJHSSR) 5, no. 1 (2021): 13–22.

Derashid, Chek, and Hao Zhang. “Effective Tax Rates AndTthe

‘Industrial Policy’ Hypothesis: Evidence from Malaysia.” Journal of International Accounting, Auditing & Taxation 12 (2003): 45–62.

https://doi.org/10.1016/S1061-9518(03)00003-X.

(8)

Devi, Dewa Ayu Intan Sri, and A.A. Ngurah Bagus Dwirandra. “GCG Moderation and Leverage on The Effect of Company Size on Tax Avoidance.” E-Jurnal Akuntansi 30, no. 10 (2020): 2578–90.

Dewi, Ni Luh Putu Puspita, and Naniek Noviari. “Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance).” E- Jurnal Akuntansi Universitas Udayana 21, no. 1 (2017): 830–59.

Dewinta, Ida Ayu Rosa, and Putu Ery Setiawan. “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance.” E-Jurnal Akuntansi Universitas Udayana 14, no. 3 (2016): 1584–1615.

Dhawan, Anirudh, Liangbo Ma, and Maria H Kim. “Effect of Corporate Tax Avoidance Activities on Firm Bankruptcy Risk.” University of Wollongong Research Online, 2020.

Diansyah. “Pengaruh Free Cash Flow Dan Fixed Asset Turnover Terhadap Pergerakan Laba Serta Dampaknya Terhadap Harga Saham.” Jurnal Administrasi Dan Perkantoran Modern 9, no. 2 (2020): 26–37.

Dillareta, Icha Sendina, and Eni Wuryani. “Pengaruh Corporate Social Responsibility (CSR) Terhadap Tax Avoidance.” Prive: Jurnal Ilmu Akuntansi Dan Keuangan 4, no. 1 (2021): 84–94.

Dowling, John, and Jeffrey Pfeffer. “Organizational Legitimacy: Social Values and Organizational Behavior.” The Pacific Sociological Review 18, no. 1 (2013): 122–36.

Dyreng, Scott D., Michelle Hanlon, and Edward L. Maydew. “Long-Run Corporate Tax Avoidance.” The Accounting Review, 2007.

https://doi.org/10.2308/accr.2008.83.1.61.

Efrinal, and Afia Hilda Chandra. “Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak.” AKRUAL: Jurnal Akuntansi Dan Keuangan 2, no. 2 (2020): 135–48.

Elkington, J. Cannibals with Forks: The Tripple Bottom Line of 21st Century Business. Oxford: Capstone, 1997.

“Elnusa.” Wikipedia, 2023. https://id.wikipedia.org/wiki/Elnusa.

“Facebook, Google and Microsoft Avoiding $3bn in Tax in Poorer Nations.” BBC News, 2020.

(9)

Faizah, Siti Nur, and Vidya Vitta Adhivinna. “Pengaruh Return on Asset, Leverage, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance.” Jurnal Akuntansi 5, no. 2 (2017): 136–

45. https://doi.org/10.24964/ja.v5i2.288.

Faizi, Lutfan. “Tujuh Sektor Penyumbang Pajak Terbesar Di Indonesia.”

Sindonews.com, 2022.

Fama, Eugene F. “Agency Problems and the Theory of the Firm.”

Journal of Political Economy 88, no. 2 (1980): 288–307.

Farook, Sayd. “Social Responsibility for Islamic Financial Institutions:

Laying Down a Framework.” Ournal of Islamic Economics, Banking and Finance, 2009, 92.

Fatimah. “Insentif Pajak Selama Pandemi COVID-19 Tidak Efektif Dan Optimal.” Pajakku, 2021.

———. “Penerimaan Pajak 2020 Turun Dari 10 Persen Menjadi 15 Persen.” Pajakku, 2020.

Fatimah, Anissah Naim, Siti Nurlaela, and Purnama Siddi. “Pengaruh Company Size, Profitabilitas, Leverage, Capital Intensity Dan Likuiditas Terhadap Tax Avoidance Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2015-2019.” Jurnal Ekonmis Review: Jurnal Ilmiah Ekonomi Dan Bisnis 9, no. 1 (2021): 109–20.

Firmansyah, Amrie, and Rizka Muliana. “The Effect of Tax Avoidance and Tax Risk on Corporate Risk.” Jurnal Keuangan Dan Perbankan 22, no. 4 (2018): 643–56.

Fisher, Jasmine M. “Fairer Shores: Tax Havens, Tax Avoidance and Corporate Social Responsibility.” Boston University Law Review 94, no. 1 (2014): 337–65.

Freeman, R. Edward, and John McVea. “A Stakeholder Approach to Strategic Management.” Darden Graduate School Working Paper, 2001.

Friana, Hendra. “Profil Dan Sejarah Perusahaan Antam.” Fortune Indonesia, 2022.

Fuest, Clemens, and Nadine Riedel. “Tax Evasion and Tax Avoidanc in Developing Countries: The Role of International Profit Shifting.”

Oxford University Centre for Business Taxation, 2010.

(10)

Gajdzik, Bozena, and Radoslaw Wolniak. “Influence of the COVID-19 Crisis on Steel Production in Poland Compared to the Financial Crisis of 2009 and to Boom Periods in the Market.” Resources 10, no. 4 (2021).

Ghozali, Imam. Aplikasi Analisis Multivariat Dengan Program SPSS.

Semarang: Badan Penerbit Universitas Diponegoro, 2009.

Gibson, Rosalind S. Principles of Nutritional Assesment. New York:

Oxford University Press, 1990.

Gray, R., R. Kouhy, and S. Lavers. “Corporate Social and Environmental Reporting: A Review of Literature and A Longitudinal Study of UK Disclosure.” Accounting, Auditing and Accountability Journal 8, no.

2 (1995): 47–76.

Hadi, Nor, and Jadzil Baihaqi. “Is CSR Assistance Effective for Islamic Based Community Development in Indonesia?” IQTISHADIA 13, no. 2 (2020): 282–312.

———. “Motive of CSR Practices in Indonesia: Maqasid Al-Sharia Review.” QIJIS (Qudus International Journal of Islamic Studies) 8, no. 2 (2020). https://doi.org/10.21043/qijis.v8i2.8856.

Hadi, Nor, and Udin Udin. “Testing the Effectiveness of CSR Dimensions for Small Business Entrepreneurs.” Journal of Open Innovation: Technology, Market, and Complexity 7, no. 6 (2021).

https://doi.org/https://doi.org/10.3390/joitmc7010006.

“Hadis.” HadeethEnc.com, 2022.

Hamilah, Hamilah. “The Effect of Commissioners, Profitability, Leverage and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable.”

Systematic Review Pharmacy 11, no. 1 (2020): 349–57.

https://doi.org/10.5530/srp.2020.1.45.

Hanafi, Mamduh M., and Abdul Halim. Analisis Laporan Keuangan.

Yogyakarta: UPP STIM YKPN, 2018.

Handayani, Melisa, and Ibnu Harris. “Analysis of Effect of Debt to Equity Ratio (DER), Return on Asset (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Return (Case Study on Consumer Goods Companies in Indonesia Stock Exchange).”

Procuratio: Jurnal Ilmiah Manajemen 7, no. 3 (2019): 263–75.

(11)

Haniffa, R. “Social Reporting Disclosure: An Islamic Perspective.”

Indonesian Management and Accounting Research, 2002.

Hanlon, Michelle, and Shane Heitzman. “A Review of Tax Research.”

Journal of Accounting and Economics 50, no. 2–3 (2010): 127–78.

https://doi.org/http://dx.doi.org/10.1016/j.jacceco.2010.09.002.

Hantono. Konsep Analisa Laporan Keuangan Dengan Pendekatan Rasio Dan SPSS. Yogyakarta: Deepublish, 2018.

Harahap, Agus Salim. “Pengaturan Corporate Social Responsibility (CSR) Di Indonesia.” Lex Jurnalica 7, no. 3 (2010): 182–90.

Hardeck, Inga, and Rebecca Hertl. “Consumer Reactions to Corporate Tax Strategie : Effects on Corporate Reputation and Purchasing Behavior.” Journal of Business Ethics 123 (2014): 309–26.

https://doi.org/10.1007/s10551-013-1843-7.

Harinaldi. Prinsip-Prinsip Statistik Untuk Teknik Dan Sains. Jakarta:

Erlangga, 2005.

https://books.google.co.id/books?id=VqWqp4__ys8C&printsec=fro ntcover&hl=id#v=onepage&q&f=false.

“Harum Energy.” Wikipedia, 2022.

https://id.wikipedia.org/wiki/Harum_Energy.

“Harum Energy Tbk (HRUM).” Investing.com, 2023.

https://id.investing.com/equities/harum-energy-company-profile.

Hasan, Mostafa Monzur, Gerald J. Lobo, and Buhui Qiu. “Organizational Capital, Corporate Tax Avoidance and Firm Value.” Journal of

Corporate Finance 70 (2021).

https://doi.org/10.1016/j.jcorpfin.2021.102050.

Hayundaniswara, Allgamanora, and Faisal. “Pengaruh Manajemen Modal Kerja Terhadap Kinerja Perusahaan Sektor Non Keuangan.”

APSSAI Accounting Review 1, no. 2 (2022): 102–11.

https://doi.org/10.26418/apssai.v1i2.9.

Herrera-Cano, Carolina, and Maria Alejandra Gonzalez-Perez.

“Representation of Women on Corporate Boards of Directors and Firm Financial Performance.” Diversity within Diversity Management 22 (2019): 37–60. https://doi.org/10.1108/S1877- 636120190000022003.

Hery. Analisis Kinerja Manajemen. Jakarta: PT Grasindo, 2015.

(12)

———. Analisis Laporan Keuangan. Jakarta: PT Grasindo, 2019.

Hidayat, Agus Taufik, and Eta Febrina Fitria. “Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas Dan Leverage Terhadap Agresivitas Pajak.” EKSIS: Jurnal Riset Ekonomi Dan Bisnis 13, no. 2 (2018): 157–68.

Himawanto, Yulingga Nanda Hanief dan Wasis. Statistik Pendidikan.

Yogyakarta: Deepublish, 2017.

https://books.google.co.id/books?id=jfZRDwAAQBAJ&printsec=fr ontcover&hl=id#v=onepage&q&f=false.

Hoi, Chun-keung, Qiang Wu, and Hao Zhang. “Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities.” The Accounting Review 88, no.

6 (2013): 2025–59. https://doi.org/10.2308/accr-50544.

Hoseini, Mohammadreza, Mehdi Safari Gerayli, and Hasan Valiyan.

“Demographic Characteristics of The Board of Directors’ Structure and Tax Avoidance Evidence from Tehran Stock Exchange.”

International Journal of Social Economics 46, no. 2 (2019): 199–

212. https://doi.org/10.1108/IJSE-11-2017-0507.

Humairoh, Nenden Rima, and Dedik Nur Triyanto. “Pengaruh Return On Assets (ROA), Kompensasi Rugi Fiskal Dan Capital Intensity Terhadap Tax Avoidance.” JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi) 3, no. 3 (2019): 335–48.

Ichsani, Sakina, and Neneng Susanti. “The Effect of Firm Value , Leverage, Profitability and Company Size on Tax Avoidance in Companies Listed on Index LQ45 Period 2012-2016.” Global Business and Management Research: An International Journal 11, no. 1 (2019).

Idri. Hadis Ekonomi: Ekonomi Dalam Perspektif Hadis Nabi. Jakarta:

Kencana, 2015.

Indahsari, Devi Nur, and Primandita Fitriandi. “Pengaruh Kebijakan Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Penerimaan PPN.” Jurnal Pajak Dan Keuangan Negara 3, no. 1 (2021): 24–36.

“Indo Tambangraya Megah.” Wikipedia, 2022.

https://id.wikipedia.org/wiki/Indo_Tambangraya_Megah.

“Indo Tambangraya Megah.” Stekom, 2023.

https://p2k.stekom.ac.id/ensiklopedia/Indo_Tambangraya_Megah.

(13)

Indriastuti, Maya, Fudji Sri Mar’ati, and Dianing Ratna Wijayani. “Does Managerial Ownership and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?” IJIBE: International Journal of Islamic Business Ethics 5, no. 2 (2020): 145–55.

https://doi.org/http://dx.doi.org/10.30659/ijibe.5.2.145-155.

“Informasi Umum Perusahaan.” Elnusa, 2023.

https://www.elnusa.co.id/profil-perusahaan.

Irawan, Ferry, and Turwanto. “The Effect of Tax Avoidance on Firm Value with Tax Risk as Moderating Variable.” The Mattingly Publishing Co, 2020, 9696–9707.

Istijanto. Aplikasi Praktis Riset Pemasaran. Jakarta: PT Gramedia

Pustaka Utama, 2009.

https://books.google.co.id/books?id=4U8Dus7mnPsC&printsec=fro ntcover&hl=id#v=onepage&q&f=false.

Istyastono, Enade Perdana. Uji Statistik Di Ilmu Farmasi Dengan Program Statistika Komputasional R. Yogyakarta: Sanata Dharma

University Press, 2016.

https://books.google.co.id/books?id=qBjWDwAAQBAJ&pg=PP3&

dq=uji+statistik+di+ilmu+farmasi+dengan+program+statistika+oleh +enade+perdana+istyastono&hl=id&sa=X&ved=2ahUKEwir0tS38 KvtAhUz73MBHUP5D2cQ6AEwAHoECAUQAg#v=onepage&q=

uji statistik di ilmu farmasi denga.

Izzati, Nurita Ayu. “Pengaruh Good Corporate Governance, Profitabilitas, Likuiditas, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance.” Jurnal Ilmu Dan Riset Akuntansi 11, no.

4 (2022): 1–21.

Januari, Desak Made Dwi, and I Made Sadha Suardikha. “Pengaruh Corporate Social Responsibility, Sales Growth Dan Profitabilitas Terhadap Tax Avoidance.” E-Jurnal Akuntansi Universitas Udayana 27, no. 3 (2019): 1653–77.

“Jejak Sejarah Dan Profil PT Indo Tambangraya Megah Tbk (ITMG).”

kuhuni.com, 2021. https://www.kuhuni.com/2020/05/Profil-dan- Sejarah-PT-Indo-Tambangraya-Megah-ITMG.html.

Jensen, Michael C., and William H. Meckling. “Theory of the Firm:

Managerial Behavior, Agency Costs and Ownership Structure.”

Journal of Financial Economics 3, no. 4 (1976): 305–360.

(14)

Jihene, Ferchichi, and Dabboussi Moez. “The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context.” International Journal of Economics and Financial 9, no. 1 (2019): 131–39.

Jingga, Vinny, and Lina Lina. “Factors Influencing Tax Avoidance Activity : An Empirical Study from Indonesia Stock Exchange.”

Indian-Pacific Journal of Accounting and Finance (IPJAF) 1, no. 1 (2017): 17–25.

Jufrizen, Aghnia Meilana Putri, Maya Sari, Radiman, and Muslih.

“Pengaruh Debt Ratio, Long Term Debt to Equity Ratio Dan Kepemilikan Institusional Terhadap Return on Asset Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia.” Jurnal Manajemen Motivasi 15 (2019): 7–

18.

Kalbuana, Nawang, Solihin, Saptono, Yohana, and Devia Rahma Yanti.

“The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index (JII) Period 2015-2019.” International Journal of Economics, Business and Accounting Research (IJEBAR) 4, no. 3 (2020): 272–78.

Kartika, Dyah Ayu. “Profil PT Bukit Asam.” Data Indonesia, 2022.

https://dataindonesia.id/arsip/detail/profil-pt-bukit-asam.

———. “Profil PT Mitrabara Adiperdana.” Data Indonesia, 2022.

https://dataindonesia.id/arsip/detail/profil-pt-mitrabara-adiperdana.

———. “Profil PT Petrosea.” Data Indonesia, 2022.

https://dataindonesia.id/arsip/detail/profil-pt-petrosea.

Kasmir. Analisis Laporan Keuangan. Jakarta: Rajawali Pres, 2015.

Khan, Khalid, Chi-wei Su, and Meng Nan ZU. “Examining The Behaviour of Energy Prices to COVID-19 Uncertainty: A Quantile on Quantile Approach.” Energy 239 (2022): 122430.

https://doi.org/10.1016/j.energy.2021.122430.

Khusaini, Mohamad. Ekonomi Publik. Malang: UB Press, 2019.

Kiesewetter, Dirk, and Johannes Manthey. “Tax Avoidance, Value Creation and CSR – a European Perspective.” Corporate Governance: The International Journal of Business in Society 17, no. 5 (2017). https://doi.org/10.1108/CG-08-2016-0166.

(15)

Kimsen, Imas Kismanah, and Siti Masitoh. “Profitability, Leverage, Size Of Company Towards Tax Avoidance.” JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 4, no. 1 (2018): 29–36.

Kurniasih, Tommy, and Maria Ratna Sari. “Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance.” Buletin Studi Ekonomi 18, no. 1 (2013): 58–66.

Kurniati, Dian. “Per Akhir April 2020, Penerimaan PPh Badan Turun Paling Dalam.” DDTCNews, 2020.

Kusjono, Gatot, and M. Alex Abdul Rohman. “Pengaruh Quick Ratio Dan Working Capital Turnover Terhadap Return on Equity (ROE) Pada PT. Gudang Garam Tbk. Tahun 2012-2018.” Jurnal Ilmiah FEASIBLE: Bisnis, Kewirausahaan & Koperasi 2, no. 2 (2020).

Lanis, Roman, and Grant Richardson. “Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory.”

Accounting, Auditing & Accountability Journal 26, no. 1 (2013):

75–100. https://doi.org/10.1108/09513571311285621.

———. “The Effect of Board of Director Composition on Corporate Tax Aggressiveness.” Journal of Accounting and Public Policy 30 (2011): 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003.

Lee, Ye Ji. “The Effects of Analysts’ Tax Expense Forecast Accuracy on Corporate Tax Avoidance: An International Analysis.” Journal of Contemporary Accounting & Economics 17 (2021).

https://doi.org/10.1016/j.jcae.2021.100243.

Lestari, Jihan Suci, Umi Farida, and Siti Chamidah. “Pengaruh Kepemimpinan, Kedisiplinan, Dan Lingkungan Kerja Terhadap Prestasi Kerja Guru.” ASSET: Jurnal Manajemen Dan Bisnis 1, no.

1 (2019): 38–55.

Lestari, Nanik, and Sucitra Nedya. “The Effect of Audit Quality on Tax Avoidance.” 2nd International Conference on Applied Science and Technology 354 (2019): 329–33.

Lindawati, Ang Swat Lin, and Marsella Eka Puspita. “Corporate Social Responsibility: Implikasi Stakeholder Dan Legitimacy Gap Dalam Peningkatan Kinerja Perusahaan.” Jurnal Akuntansi Multiparadigma 6, no. 1 (2015): 157–74.

https://doi.org/10.18202/jamal.2015.04.6013.

(16)

Liu, Haijing, and Hyun-Ah Lee. “The Effect of Corporate Social Responsibility on Earnings Management and Tax Avoidance in Chinese Listed Companies.” IJAIM: International Journal of Accounting & Information Management 27, no. 4 (2019): 632–52.

https://doi.org/10.1108/IJAIM-08-2018-0095.

Lubis, Afrialdi Syah Putra. “Mengenal Insentif Pajak Di Tengah Wabah Covid-19.” Direktorat Jenderal Pajak, 2020.

Madjid, Seva, and Nahruddien Akbar M. “Pengaruh Transfer Pricing, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance (Studi Pada Perusahaan BUMN Yang Terdaftar Di BEI Periode 2017-2021).” Jurnal Pendidikan Tambusai 7, no. 2018 (2023):

2966–79.

Magla, Christian Asron, and Rita Widayanti. “Pengaruh ROA (Return on Assets), ROE (Return on Equity), DER (Debt to Equity Ratio) Terhadap Harga Saham (Studi Kasus Pada Perusahaan Asuransi Yang Terdaftar Di BEI 2005-2009).” Jurnal Ilmiah Manajemen Bisnis 12, no. 2 (2012).

Mahanani, Almaidah, Kartika Hendra Titisari, and Siti Nurlaela.

“Pengaruh Karakteristik Perusahaan, Sales Growth Dan Csr Terhadap Tax Avoidance.” Seminar Nasional IENACO, 2017, 732–

42.

Mahandika, Putu Eka Putra, and I Nyoman Putra Yasa. “Mengungkap Kebijakan Perpajakan Dalam Pandemi Covid-19 Terhadap Wajib Pajak (Studi Kasus Di KPP Pratama Singaraja).” JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha 12, no. 3 (2021): 943–54.

Mahdiana, Maria Qibti, and Muhammad Nuryatno Amin. “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Sales Growth Terhadap Tax Avoidance.” Jurnal Akuntansi Trisakti 7, no. 1 (2020): 127–38.

Manihuruk, Ricardo Samuel. “Tax Avoidance in the Indonesian Manufacturing Industry.” JCA: Journal of Contemporary

Accounting 3, no. 1 (2021): 1–11.

https://doi.org/10.20885/jca.vol3.iss1.art1.

Mao, Chih Wen. “Effect of Corporate Social Responsibility on Corporate Tax Avoidance: Evidence from a Matching Approach.” Springer Science & Business Media, 2018. https://doi.org/10.1007/s11135-

(17)

018-0722-9.

Mardiasmo. Perpajakan: Edisi Revisi. Yogyakarta: Andi Offset, 2013.

Marfiah, Dina, and Fazli Syam BZ. “Pengaruh Corporate Governance Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015.” JIMEKA: Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 1, no. 2 (2016): 91–102.

Marnelly, T Romi. “Corporate Social Responsibility: Tinjauan Teori Dan Praktik Di Indonesia.” Jurnal Aplikasi Bisnis 2, no. 2 (2012): 49–

59.

Marthin, Marthen B. Salinding, and Inggit Akim. “Implementasi Prinsip Corporate Social Responsibility (CSR) Berdasarkan Undang- Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas.”

Journal of Private and Commercial Law 1, no. 1 (2017): 111–32.

Martoredjo, Nikodemus Thomas. “Indonesia Sebagai Negara Hukum.”

Binus University, 2020.

Maryati, and Siti Asmanah. “Kebijakan Keringanan Perpajakan Untuk Perusahaan Di Negara Kawasan Asia Tenggara Pada Masa Transisi Pandemi Covid-19.” Reviu Akuntansi Dan Bisnis Indonesia 6, no. 1 (2022): 88–100. https://doi.org/10.18196/rabin.v6i1.14363.

Masyitah, Emi, and Kahar Karya Sarjana Harahap. “Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas Dan Profitabilitas.”

JAKK: Jurnal Akuntansi Dan Keuangan Kontemporer 1, no. 1 (2018): 33–46.

“Mayoritas Pendanaan Usaha Tambang Kalimantan Dari Utang Asing.”

CNN Indonesia, 2021.

https://www.cnnindonesia.com/ekonomi/20210901171009-85- 688448/mayoritas-pendanaan-usaha-tambang-kalimantan-dari- utang-asing.

“Milestone of Baramulti.” Baramulti Group, 2023.

http://www.baramultigroup.co.id/.

“Mitrabara Adiperdana Tbk (MBAP).” Investing.com, 2023.

https://id.investing.com/equities/mitrabara-adip-company-profile.

Mocanu, Mihaela, Sergiu-bogdan Constantin, and Vasile Răileanu.

“Determinants of Tax Avoidance - Evidence on Profit Tax-Paying

(18)

Companies in Romania.” Economic Research-Ekonomska Istraživanja 34, no. 1 (2021): 2013–33.

https://doi.org/10.1080/1331677X.2020.1860794.

Mowatt, Jeff. “Compassion as The Fourth Bottom Line? The Values- Based Business,” 2014.

Muhammad. Ekonomi Mikro Dalam Perspektif Islam. Yogyakarta:

BPFE, 2004.

Mulyani, Sri, Darminto, and M.G Wi Endang N.P. “Pengaruh Karakteristik Perusahaan, Koneksi Politik Dan Reformasi Perpajakan Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Tahun 2008-2012).”

Jurnal Mahasiswa Perpajakan 2, no. 1 (2014).

Mulyani, Sri, Kusmuriyanto, and Trisni Suryarini. “Analisis Determinan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia.” Jurnal RAK (Riset Akuntansi Keuangan) 2, no. 3 (2017): 53–66.

Mustaqiem. Perpajakan Dalam Konteks Teori Dan Hukum Pajak Di Indonesia. Yogyakarta: Buku Litera Yogyakarta, 2014.

Nafhilla, Delsa. “Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance.” LITERA: Jurnal Literasi

Akuntansi 2, no. 3 (2022): 186–91.

https://doi.org/10.55587/jla.v2i3.68.

Nawangsari, Ajeng Tita, Ashari Lintang Yudhanti, and Hera Rusyda.

“Corporate Social Responsibility Disclosure Dan Profitability Terhadap Tax Avoidance Di Jakarta Islamic Index (JII).” Journal of Accounting Science 6, no. 2 (2022): 134–48.

https://doi.org/10.21070/jas.v6i2.1614.

Nawari. Analisis Regresi Dengan MS Excel 2017 Dan SPSS 17. Jakarta:

PT Elex Media Komputindo, 2010.

https://books.google.co.id/books?id=rg1tgRiutrAC&printsec=frontc over&hl=id#v=onepage&q&f=false.

Neate, Rupert. “Big Tech Accused of Avoiding $2.8bn in Tax to Poorest Countries.” The Guardian, 2020.

Nengsih, Titin Agustin, and Nurfitri Martaliah. Regresi Data Panel:

Dengan Software EViews. Jambi: Fakultas Ekonomi dan Bisnis Islam UIN Sulthan Thaha Saifuddin, 2021.

(19)

Noor, Rohaya Md, Nur Syazwani M Fadzillah, and Nor’ Azam Mastuki.

“Corporate Tax Planning : A Study On Corporate Effective Tax Rates of Malaysian Listed Companies.” International Journal of Trade, Economics and Finance 1, no. 2 (2010): 189–93.

Novitasari, Maya, and Siti Suharni. “Implikasi Indikator Keuangan Terhadap Tax Avoidance.” AFRE Accounting and Financial Review 2, no. 1 (2019): 16–23.

Nugrahadi, Eko Wahyu, and Muammar Rinaldi. “The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX).” Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020) 163 (2021): 221–25.

Nuradawiyah, Annisa, and Susi Susilawati. “Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Kasus Pada Perusahaan Indeks LQ45).” Jurnal Akuntansi 9, no. 2 (2020): 218–32.

Nurhaliza, Shifa. “Termasuk Indonesia, Google Dan Microsoft Mangkir Bayar Pajak Rp41 Triliun.” IDX Channel, 2020.

Oktaviani, Venni, Siti Fatonah, and Ranny Meilisa. “Analisis Kinerja Keuangan Menggunakan Current Ratio (CR), Return on Asset (ROA) Dan Debt to Asset Ratio (DAR) Pada PT. Golden Plantation Tbk. Periode 2014-2018.” Jurnal Bina Bangsa Ekonomika 13, no. 2 (2020): 296–300.

Oktavira, Bernadetha Aurelia. “Ragam Kebijakan Insentif Dan Relaksasi Pajak Selama Pandemi.” Hukum Online, 2021.

Othman, Rohana, and Azlan Md Thani. “Islamic Social Reporting Of Listed Companies In Malaysia.” International Business &

Economics Research Journal 9, no. 4 (2010): 135–44.

“Our History: Clearing a Path to Success Through Kalimantan Swamps.”

Adaro, 2022.

Ozili, Peterson K. “Covid-19 Pandemic and Economic Crisis: The Nigerian Experience and Structural Causes.” Journal of Economic and Administrative Sciences, 2020.

Ozili, Peterson K, and Thankom G Arun. “Spillover of COVID-19:

Impact on the Global Economy.” Working Paper, 2020.

(20)

P, Sulistyo Wardani, and Rita Intan Permatasari. “Pengaruh Pengembangan Karier Dan Disiplin Kerja Terhadap Prestasi Kerja Pegawai Negeri Sipil (PNS) Staff Umum Bagian Pergudangan Penerbangan Angkatan Darat (PENERBAD) Di Tangerang.” Jurnal Ilmiah M-Progress 12, no. 1 (2022): 13–25.

Palan, Ronen, Richard Murphy, and Christian Chavagneux. Tax Havens:

How Globalization Really Works. New York: Cornell University Press, 2010.

Pangaribuan, Hisar, Jouse Fernando Hb, Sukrisno Agoes, Jenny Sihombing, and Denok Sunarsi. “The Financial Perspective Study on Tax Avoidance.” BIRCI-Journal: Budapest International Research and Critics Institute-Journal 4, no. 3 (2021): 4998–5009.

Pattiasina, Victor, Milcha Handayani Tammubua, Agustinus Numberi, Andarias Patiran, and Selva Temalagi. “Capital Intensity and Tax Avoidance: A Case in Indonesia.” International Journal of Social Sciences and Humanities 3, no. 1 (2019): 58–71.

Paula, Marselina. “Analisis Pengaruh Return on Asset, Current Ratio, Time Interest Earned Ratio Dan Ukuran Perusahaan, Terhadap Struktur Modal Pada Perusahaan Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia.” Jurnal FinAcc 5, no. 6 (2020):

908–19.

Payanti, Ni Made Dwi, and I Ketut Jati. “Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance Dan Sales Growth Pada Tax Avoidance.” E-Jurnal Akuntansi 30, no. 5 (2018): 1066–83.

“Perubahan Postur Dan Rincian APBN 2020 Di Masa Pandemi Covid- 19.” Kementerian Keuangan Direktorat Jenderal Anggaran, 2020.

“Petrosea.” Wikipedia, 2022. https://id.wikipedia.org/wiki/Petrosea.

“Petrosea.” Linkedin, 2023. https://id.linkedin.com/company/petrosea.

Porter, M E, and M R Kramer. “Strategi and Society: The Link between Competitive Advantage and Corporate Social Responsibility.”

Harvard Business Review 84, no. 12 (2006): 78–92.

Pramaiswari, Gelia Ayu, and Fidiana. “Pengaruh Profitabilitas, Capital Intensity Dan Corporate Governance Terhadap Tax Avoidance.”

JIAKu: Jurnal Ilmiah Akuntansi Dan Keuangan 1, no. 2 (2022):

103–19. https://doi.org/10.24034/jiaku.v1i2.5338.

(21)

Pratama, Indriyani, and Trisni Suryarini. “The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness.” AAJ:

Accounting Analysis Journal 9, no. 3 (2020): 208–14.

https://doi.org/10.15294/aaj.v9i3.42687.

Pratama, Putri, and Jaharuddin. “Rekonstruksi Konsep Profitabilitas Dalam Perspektif Islam.” IKRAITH-HUMANIORA 2, no. 2 (2018):

101–8.

Pratiwi, Indriati Siti, and Sylvia Veronica Siregar. “The Effect of Corporate Social Responsibility on Tax Avoidance and Earnings Management: The Moderating Role of Political Connections.”

International Journal of Business 24, no. 3 (2019).

Pratiwi, Ni Putu Devi, I Nyoman Kusuma Adnyana Mahaputra, and I Made Sudiartana. “Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2018.” JURNAL KARMA (Karya Riset Mahasiswa Akuntansi) 1, no. 5 (2021): 1609–

17.

Pratomo, Dudi, Muhamad Rafki Nazar, and Rifqi Aziz Pratama.

“Pengaruh Inventory Intensity, Karakter Eksekutif, Karakteristik CEO Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2016-2020.”

JIUBJ: Jurnal Ilmiah Universitas Batanghari Jambi 22, no. 3 (2022): 1999–2003. https://doi.org/10.33087/jiubj.v22i3.2871.

“Profil Perusahaan Bukit Asam Tbk.” MODI, 2023.

https://modi.esdm.go.id/portal/detailPerusahaan/1608.

“Profil Singkat.” Rain Group, 2023. https://www.raintbk.com/about- us/company/overview?lang=id.

“PT. Adaro Energy Indonesia Tbk. (ADRO).” IDN Financials, 2023.

“PT. Aneka Tambang Tbk [ANTM].” IDN Financials, 2022.

“PT. Antam Persero.” Alumni UIN Maulana Malik Ibrahim Malang, 2022.

“PT. Baramulti Suksessarana Tbk. (Baramulti Group).” Linkedin, 2023.

https://id.linkedin.com/company/pt-baramulti-suksessarana-tbk- baramulti-group.

(22)

“PT. Baramulti Suksessarana Tbk [BSSR].” IDN Financials, 2023.

https://www.idnfinancials.com/id/bssr/pt-baramulti-suksessarana- tbk.

“PT. Bukit Asam Tbk.” Linkedin, 2023.

https://id.linkedin.com/company/pt-bukit-asam-tbk.

“PT. Bukit Asam Tbk [PTBA].” IDN Financials, 2023.

https://www.idnfinancials.com/ptba/pt-bukit-asam-tbk.

“PT. Darma Henwa, Tbk.” Linkedin, 2023.

https://id.linkedin.com/company/pt-darma-henwa-tbk.

“PT. Darma Henwa, Tbk.” Talentics, 2023. https://jobs.talentics.id/pt- darma-henwa.

“PT. Darma Henwa Tbk [DEWA].” IDN Financials, 2023.

https://www.idnfinancials.com/id/dewa/pt-darma-henwa-tbk.

“PT. Elnusa Tbk.” Linkedin, 2023. https://id.linkedin.com/company/pt- elnusa-tbk.

“PT. Elnusa Tbk [ELSA].” IDN Financials, 2023.

https://www.idnfinancials.com/id/elsa/pt-elnusa-tbk.

“PT. Harum Energy Tbk.” Linkedin, 2023.

https://www.linkedin.com/company/pt-harum-energy-tbk.

“PT. Harum Energy Tbk [HRUM].” IDN Financials, 2023.

https://www.idnfinancials.com/id/hrum/pt-harum-energy-tbk.

“PT. Indo Tambangraya Megah Tbk [ITMG].” IDN Financials, 2023.

https://www.idnfinancials.com/id/itmg/pt-indo-tambangraya- megah-tbk.

“PT. Mitrabara Adiperdana Tbk (Baramulti Group).” Linkedin, 2023.

https://id.linkedin.com/company/mitrabara-adiperdana-tbk.

“PT. Mitrabara Adiperdana Tbk [MBAP].” IDN Financials, 2023.

https://www.idnfinancials.com/id/mbap/pt-mitrabara-adiperdana- tbk.

“PT. Petrosea Tbk [PTRO].” IDN Financials, 2023.

https://www.idnfinancials.com/id/ptro/pt-petrosea-tbk.

“PT. Resource Alam Indonesia Tbk.” Linkedin, 2023.

https://id.linkedin.com/company/resource-alam-indonesia-tbk-pt.

(23)

“PT. Resource Alam Indonesia Tbk [KKGI].” IDN Financials, 2023.

https://www.idnfinancials.com/id/kkgi/pt-resource-alam-indonesia- tbk.

“PT. Samindo Resources Tbk [MYOH].” IDN Financials, 2023.

https://www.idnfinancials.com/id/myoh/pt-samindo-resources-tbk.

“PT. TBS Energi Utama Tbk [TOBA].” IDN Financials, 2023.

https://www.idnfinancials.com/id/toba/pt-tbs-energi-utama-tbk.

“PT. Timah (Persero) Tbk.” Linkedin, 2023.

https://id.linkedin.com/company/pt-timah-tbk.

“PT. Timah Tbk [TINS].” IDN Financials, 2023.

https://www.idnfinancials.com/TINS/pt-timah-tbk.

“PT. Vale Indonesia Tbk [INCO].” IDN Financials, 2023.

https://www.idnfinancials.com/id/inco/pt-vale-indonesia-tbk.

“PT Bukit Asam Tbk.” ECC, 2023.

https://ecc.co.id/company/site/view/1782.

“PT Harum Energy Tbk.” Harum Energy, 2023.

http://www.harumenergy.com/id/about.

“PT Mitrabara Adiperdana Tbk.” ECC, 2023.

https://ecc.co.id/company/site/view/28058.

Purwoto, Agus. Panduan Laboratorium Statistik Inferensial. Jakarta:

Grasindo, 2007.

https://books.google.co.id/books?id=jW2fTDlu0z0C&printsec=fron tcover&hl=id#v=onepage&q&f=false.

Pusparisa, Yosepha. “Realisasi Pendapatan Negara Turun 16,7% Pada 2020.” Kata Data, 2021.

Puspitasari, Ika. “Aset Sejumlah Perusahaan Tambang Batu Bara Meningkat.” Kontan, 2019. https://industri.kontan.co.id/news/aset- sejumlah-perusahaan-tambang-batubara-meningkat.

Putra, I Gst Ln Ngr Dwi Cahyadi, and Ni Ketut Lely Aryani Merkusiwati.

“Pengaruh Komisaris Independen, Leverage, Size Dan Capital Intensity Ratio Pada Tax Avoidance.” E-Jurnal Akuntansi Universitas Udayana 17, no. 1 (2016): 690–714.

Putra, Pasca Dwi, Dedy Husrizal Syah, and Tuti Sriwedari. “Tax Avoidance: Evidence of As a Proof of Agency Theory and Tax

(24)

Planning.” IJRR: International Journal of Research and Review 5, no. 9 (2018): 52–60.

Putra, Pasca Dwi, Andri Zainal, Roza Thohiri, and Khairunnisa Harahap.

“Factor Affecting Tax Avoidance in Indonesia and Singapore Practices: A View from Agency Theory.” Labuan Bulletin of International Business & Finance 17, no. 2 (2019).

Putri, Citra Lestari, and Maya Febrianty Lautania. “Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Strucutre Dan Profitability Terhadap Effective Tax Rate (ETR) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014).” Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) 1, no. 1 (2016): 101–19.

Putri, Lutviana Cindy Eka, and Adhitya Putri Pratiwi. “Pengaruh Intensitas Modal, Inventory Intensity Dan Transfer Pricing Terhadap Tax Avoidance.” Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) 7, no. 4 (2022): 555–63.

Putri, Tiara Riza Falistiani, and Trisni Suryarini. “Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX.”

Accounting Analysis Journal 6, no. 3 (2017): 407–19.

Putri, Vidiyanna Rizal, and Bella Irwasyah Putra. “Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance.” DAYA SAING: Jurnal Ekonomi Manajemen Sumber Daya 19, no. 1 (2017): 1–11.

Radiatun, and M. Rimawan. “Analisis Kinerja Keuangan Berdasarkan Cash Ratio, Loan to Deposit Ratio, Gross Profit Margin Dan Return n Equity Ratio Pada PT Bank Danamon Indonesia Tbk.” Jurnal EK

& BI 5, no. 1 (2022): 17–28. https://doi.org/10.37600/ekbi.v5i1.481.

Rafinska, Kezia. “CSR Perusahaan Dan Ketentuan Pajaknya.”

OnlinePajak, 2022.

Rahman, Dzulfiqar Fathur. “Profil Vale Indonesia, Raksasa Nikel Asal Brasil Incaran Pemerintah.” Kata Data, 2023.

https://katadata.co.id/rezzaaji/ekonopedia/63b3eaaaa76c6/profil- vale-indonesia-raksasa-nikel-asal-brasil-incaran-pemerintah.

Rahmatullah, Indra. “Meneguhkan Kembali Indonesia Sebagai Negara Hukum Pancasila.” ADALAH: Buletin Hukum & Keadilan 4, no. 2 (2020): 39–44. https://doi.org/10.15408/adalah.v4i2.16108 Abstract:

(25)

Rahmawati, Desi, and Dhiona Ayu Nani. “Pengaruh Profitabilitas, Ukuran Perusahaan Dan Tingkat Hutang Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode Tahun 2016-2019).” JAK: Jurnal Akuntansi Dan

Keuangan 26, no. 1 (2021): 1–11.

https://doi.org/10.23960/jak.v26i1.246.

Rahmawati, Erika, Siti Nurlaela, and Yuli Chomsatu Samrotun.

“Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal Dan Umur Perusahaan Terhadap Tax Avoidance.”

Ekonomis: Journal of Economics and Business 5, no. 1 (2021):

158–67. https://doi.org/10.33087/ekonomis.v5i1.206.

Rakhmawati, Ita, and Dwi Putri Restuti. “Profitability, Leverage, Dan Tax Avoidance Perusahaan Tambang Di Indonesia.” AKTSAR:

Jurnal Akuntansi Syariah 5, no. 2 (2022): 164–81.

https://doi.org/10.21043/aktsar.v5i2.17146.

Ratnawati, Vince, S Azhari, Desmond Freddy, and Nita Wahyuni. “The Impact of Institutional Ownership and a Firm’s Size on Firm Value:

Tax Avoidance as a Moderating Variable.” Journal of Finance and Banking Review 3, no. 1 (2018): 1–8.

Ratu, Beka. “Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Tax Avoidance.” Jurnal Ilmu Dan Riset Akuntansi 9, no. 1–23 (2020).

Rego, Sonja Olhoft. “Tax Avoidance Activities of U.S. Multinational Corporations.” Contemporary Accounting Research 20, no. 4 (2003).

“Resource Alam Indonesia.” Wikipedia, 2022.

https://id.wikipedia.org/wiki/Resource_Alam_Indonesia.

“Resource Alam Indonesia.” merdeka.com, 2023.

https://www.merdeka.com/resource-alam-indonesia/profil.

Riana, Devi, and Lucia Ari Diyani. “Pengaruh Rasio Keuangan Dalam Memprediksi Perubahan Laba Pada Industri Farmasi (Studi Kasus Pada BEI Tahun 2011-2014).” Jurnal Online Insan Akuntan 1, no. 1 (2016): 16–42.

Riedel, Nadine. “Quantifying International Tax Avoidance : A Review of the Academic Literature.” De Gruyter Oldenbourg 69, no. 2 (2018):

169–81.

(26)

Rohyati, Yeyet, and Suripto. “Corporate Social Responsibility , Good Corporate Governance , and Management Compensation against Tax Avoidance.” BIRCI-Journal: Budapest International Research and Critics Institute-Journal 4, no. 2 (2021): 2612–25.

Rosikah, Dwi Kartika Prananingrum, Dzulfikri Azis Muthalib, Muh.

Irfandy Azis, and Miswar Rohansyah. “Effects of Return on Asset, Return On Equity, Earning Per Share on Corporate Value.” The International Journal of Engineering and Science (IJES) 7, no. 3 (2018). https://doi.org/10.9790/1813-0703010614.

“Ruang Lingkup Penelitian: Pengertian, Cara Menentukan, Dan Contoh.”

Sampoerna University, 2022.

Safira, Mutia. “Pengaruh Capital Intensity, Inventory Intensity Dan Kepemilikan Asing Terhadap Tax Avoidance.” KALBISIANA:

Jurnal Mahasiswa Institut Teknologi Dan Bisnis 8, no. 4 (2022):

5288–96.

Safrina, Noor, and Putriana Salman. “Dilema Pemerintah: Menghadapi Wabah Covid-19 Butuh Dana, Tapi Memungut Pajak Menjadi Tak Biasa.” JEB: Jurnal Ilmiah Ekonomi Bisnis 7, no. 3 (2021): 441–50.

Saleh, Tahir. “Bank Mesti Waspada! Utang Emiten Batu Bara Tembus

Rp 94 T.” CNBC Indonesia, 2020.

https://www.cnbcindonesia.com/market/20200914143801-17- 186669/bank-mesti-waspada-utang-emiten-batu-bara-tembus-rp-94- t.

Salhi, Bassem, Rakia Riguen, Maali Kachouri, and Anis Jarboui. “The Mediating Role of Corporate Social Responsibility on The Relationship Between Governance and Tax Avoidance: UK Common Law Versus French Civil Law.” Social Responsibility Journal 16, no. 8 (2019). https://doi.org/10.1108/SRJ-04-2019- 0125.

“Samindo Resources.” Wikipedia, 2022.

https://id.wikipedia.org/wiki/Samindo_Resources.

“Samindo Resources Tbk (MYOH).” Investing.com, 2023.

https://id.investing.com/equities/samindo-resour-company-profile.

Sandi. “Pajak Untuk CSR Dan Sponsorship.” Pajakku, 2021.

Sanjaya, Surya, and Roni Parlindungan Sipahutar. “Pengaruh Current Ratio, Debt to Asset Ratio Dan Total Asset Turnover Terhadap

(27)

Return on Asset Pada Perusahaan Otomotif Dan Komponennya Yang Terdaftar Di Bursa Efek Indonesia.” Jurnal Riset Akuntansi Dan Bisnis 7597, no. 2 (2019): 136–50.

Sanusi, Anwar. Metode Penelitian Bisnis. Jakarta: Salemba Empat, 2011.

Saputri, Ika Puji, and Islamiah Kamil. “Praktik Penggelapan Pajak (Tax Evasion) Dipengaruhi Oleh Faktor Sistem Perpajakan, Keadilan Pajak, Diskriminasi Dan Deteksi Kecurangan (Studi Kasus Pada RS Jantung Dan Pembuluh Darah Harapan Kita Dan RS Anak Dan Bunda Harapan Kita).” Jurnal Perspektif Manajerial Dan Kewirausahaan 1, no. 2 (2021): 148–63.

Sari, Dian Indah. “Pengaruh Quick Ratio Total Asset Turnover Dan Return on Investment Terhadap Harga Saham.” BALANCE: Jurnal Akuntansi Dan Bisnis 5, no. 2 (2020): 123–34.

Sari, Dian Indah, and Slamet Maryoso. “Analisis Kinerja Keuangan Industri Gas Yang Terdaftar Di BEJ (Studi Kasus PT. Aneka Gas Industri Tbk).” Jurnal Moneter 6, no. 2 (2019): 3–8.

Sari, Novita, Muhammad Iqbal Fasa, and Suharto. “Kebijakan Pajak Dalam Membantu Perekonomian Pada Masa Resesi Ekonomi Berdasarkan Perspektif Islam.” Holistic Journal of Management Research Volume 6, no. 2 (2021): 1–14.

Sawaf, Ayman, and Rowan Gabrielle. Sacred Commerce: A Blueprint for a New Humanity (2nd Edition). EQ Enterprises, 2014.

Schall, Lawrence D., and Charles W. Haley. Introduction to Financial Management. New York: McGraw Hill, 1991.

“Sejarah Dan Profil Singkat ANTM (Aneka Tambang Tbk / Antam).”

Britama.com, 2022.

“Sejarah Dan Profil Singkat BSSR (Baramulti Suksessarana Tbk).”

britama.com, 2023. https://britama.com/index.php/2013/04/sejarah- dan-profil-singkat-bssr/.

“Sejarah Dan Profil Singkat ELSA (Elnusa Tbk).” Britama.com, 2023.

https://britama.com/index.php/2012/11/sejarah-dan-profil-singkat- elsa/.

“Sejarah Dan Profil Singkat HRUM (Harum Energy Tbk).” Britama.com, 2023. https://britama.com/index.php/2012/10/sejarah-dan-profil- singkat-hrum/.

(28)

“Sejarah Dan Profil Singkat INCO (Vale Indonesia Tbk).” Britama.com, 2023. https://britama.com/index.php/2012/11/sejarah-dan-profil- singkat-inco/.

“Sejarah Dan Profil Singkat ITMG (Indo Tambangraya Megah Tbk).”

Britama.com, 2023. https://britama.com/index.php/2012/11/sejarah- dan-profil-singkat-itmg/.

“Sejarah Dan Profil Singkat KKGI (Resource Alam Indonesia Tbk).”

britama.com, 2023. https://britama.com/index.php/2012/11/sejarah- dan-profil-singkat-kkgi/.

“Sejarah Dan Profil Singkat MBAP (Mitrabara Adiperdana Tbk).”

britama.com, 2023. https://britama.com/index.php/2014/07/sejarah- dan-profil-singkat-mbap/.

“Sejarah Dan Profil Singkat MYOH (Samindo Resources Tbk).”

britama.com, 2023. https://britama.com/index.php/2012/12/sejarah- dan-profil-singkat-myoh/.

“Sejarah Dan Profil Singkat PTBA (Bukit Asam Tbk).” britama.com, 2023. https://britama.com/index.php/2012/12/sejarah-dan-profil- singkat-ptba/.

“Sejarah Dan Profil Singkat PTRO (Petrosea Tbk).” britama.com, 2023.

Sejarah dan Profil Singkat PTRO (Petrosea Tbk).

“Sejarah Dan Profil Singkat TINS (Timah (Persero) Tbk).” britama.com, 2023. https://britama.com/index.php/2012/06/sejarah-dan-profil- singkat-tins/.

“Sejarah Dan Profil Singkat TOBA (TBS Energi Utama Tbk).”

britama.com, 2023. https://britama.com/index.php/2012/11/sejarah- dan-profil-singkat-toba/.

“Sejarah ITM.” ITMG, 2023. https://itmg.co.id/id/about-us/history.

“Sejarah Perusahaan.” Bukit Asam, 2023.

https://www.ptba.co.id/tentang/profil-perusahaan.

“Sejarah Vale Di Indonesia.” Vale, 2023.

https://www.vale.com/in/indonesia/sejarah-vale-di-indonesia.

“Sekilas ANTAM.” ANTAM, 2022.

Septiadi, Imron, Anton Robiansyah, and Eddy Suranta. “Pengaruh Manajemen Laba, Corporate Governance, Dan Corporate Social

(29)

Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Pertambangan Dan Pertanian Yang Listing Di BEI 2013-2015).” Journal of Applied Managerial Accounting 1, no.

2 (2017): 114–33.

Setiawan, Ricky. “Profil Emiten: PT Mitrabara Adiperdana Tbk. (IDX:

MBAP).” Investasimu, 2021.

https://www.investasimu.com/2021/10/Profil-Emiten-PT-Mitrabara- Adiperdana-Tbk-IDX-MBAP.html.

———. “Profil Emiten: PT TBS Energi Utama Tbk. (IDX: TOBA).”

Investasimu, 2021. https://www.investasimu.com/2021/10/Profil- Emiten-PT-TBS-Energi-Utama-Tbk-IDX-TOBA.html.

———. “Profil PT Vale Indonesia Tbk (IDX: INCO).” Investasimu, 2021. https://www.investasimu.com/2021/12/profil-pt-vale- indonesia-tbk-idx-inco.html.

Setiawati, Farida, and Priyo Hari Adi. “Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Pada Perusahaan Manfaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2014- 2017.” JIAK: Jurnal Ilmiah Akuntansi Dan Keuangan 9, no. 2 (2020).

Shackelford, Douglas A, and Terry Shevlin. “Empirical Tax Research in Accounting.” Journal of Accounting and Economics 31 (2001):

321–87.

Shamim, U.K. Mohammed, and K. Md. Nesarul. “Corporate Social Responsibility Contemporary Thought and Islamic Prespectives.”

Journal of Thought on Economics 21, no. 1 (2011): 52.

Sholeha, Yeni Mar Atun. “Pengaruh Capital Intensity, Profitabilitas, Dan Sales Growth Terhadap Tax Avoidance.” Jurnal Akuntansi AKUNESA 7, no. 2 (2019): 1–24.

Simanjuntak, Timbul Hamonangan;, and Imam Mukhlis. Dimensi Ekonomi Perpajakan Dalam Pembangunan Ekonomi. Jakarta: Raih Asa Sukses, 2012.

Sinaga, Roslan, and Harman Malau. “Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Sub-Sektor Kimia Yang Terdapat Di BEI Periode 2017- 2019).” Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi 3, no. 2 (2021): 311–22.

(30)

Siregar, Rifka, and Dini Widyawati. “Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Di BEI.” Jurnal Ilmu Dan Riset Akuntansi 5, no. 2 (2016).

Siringoringo, Naomi Febrianti, Arthur Simanjuntak, Rike Yolanda Panjaitan, and Melanthon Rumapea. “Pengaruh Account Receivable Turnover, Debt to Asset Ratio Dan Dividend Payout Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020.” Jurnal Manajemen 8, no. 1 (2022): 135–54.

Siringoringo, Rinaldi, and Francis Hutabarat. “Pengaruh Solvabilitas Terhadap Return on Asset Dengan Variabel Mediasi Likuiditas.”

PETA: Jurnal Penelitian Teri & Terapan Akuntansi 5, no. 2 (2020).

Sitoresmi, Ayu Rifka. “Profil PT Darma Henwa, Sejarah, Bidang Layanan, Dan Penghargaan.” Liputan 6, 2022.

https://www.liputan6.com/hot/read/5166996/profil-pt-darma- henwa-sejarah-bidang-layanan-dan-penghargaan.

———. “Profil PT Elnusa, Sejarah Berdiri, Bidang Layanan, Dan

Penghargaannya.” Liputan 6, 2022.

https://www.liputan6.com/hot/read/5167071/profil-pt-elnusa- sejarah-berdiri-bidang-layanan-dan-penghargaannya.

Sitorus, Riris Rotua. “Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak Yang Dimoderasi Oleh GCG (Good Corporate Governance).” Media Akuntansi Perpajakan 3, no. 2 (2018): 17–29.

Siwar, Chamhuri, and Md Tareq Hossain. “An Analysis of Islamic CSR Concept and The Opinions of Malaysian Managers.” Management of Environmental Quality: An International Journal 20, no. 3 (2009): 290–98. https://doi.org/10.1108/14777830910950685.

Sofyan, Mohammad. “Rasio Keuangan Untuk Menilai Kinerja Keuangan.” AKADEMIKA 17, no. 2 (2019).

Sonia, Sonia, and Haryo Suparmun. “Factors Influencing Tax Avoidance.” Advances in Economics, Business and Management Research 73 (2019): 238–43.

Subagio, Agus. Pengetahuan Perpajakan. Jakarta: Pusdiklat Anggaran, 1998.

Suciarti, Cicik, Elly Suryani, and Kurnia. “The Effect of Leverage ,

(31)

Capital Intensity and Deferred Tax Expense on Tax Avoidance.”

Journal of Accounting Auditing and Business 3, no. 2 (2020): 76–

83.

Sugeng, Eko Prasetyo, and Badrus Zaman. “Does Capital Intensity, Inventory Intensity, Firm Size, Firm Risk, and Political Connections Affect Tax Aggressiveness?” JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen 17, no. 1 (2020): 78–87.

https://doi.org/http://dx.doi.org/10.31106/jema.v17i1.3609,.

Sugiyono. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung:

Alfabeta, 2014.

Sukharev, Oleg S. “Economic Crisis as a Consequence COVID-19 Virus Attack: Risk and Damage Assessment.” Quantitative Finance and

Economics 4, no. 2 (2020): 274–93.

https://doi.org/10.3934/QFE.2020013.

Sukrianingrum, Denisa Rizky, Seva Madjid, Zayyun Chadhirotul Qudsiyyah, and Suhono. “Does Transfer Pricing, Capital Intensity and Inventory Intensity Affect Tax Avoidance in Mining Sector Companies?” YUME : Journal of Management 5, no. 2 (2022): 227–

37. https://doi.org/10.37531/yume.vxix.546.

Sumiati, Ati, and Salma Mustika Ainniyya. “Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness.” Journal of International Conference Proceedings (JICP) 4, no. 3 (2021): 245–55.

Sunarsih, Uun, and Ferdianysah. “Determinants of The Islamic Social Reporting Disclosure.” Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) 1, no. 9 (2017): 69–80.

https://doi.org/10.15408/aiq.v9i1.3771.

Sunarto, Sunarto, Budiadi Widjaja, and Rachmawati Meita Oktaviani.

“The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable.” Journal of Asian Finance, Economics and Business 8, no. 3 (2021): 217–27.

https://doi.org/10.13106/jafeb.2021.vol8.no3.0217.

Suparji, Aries Machmud. “Corporate Sosial Responsibility Dalam Perundangan Di Indonesia Dan Dampaknya Terhadap Perpajakan.”

Suparji, Aries Machmud 2, no. 2 (2017): 1–13.

Supriyadi, Mundakir, Nor Hadi, Abdul Haris Naim, Abdul Karim, and

(32)

Alona Obozna. “Law Enforcement Of Corporate Social Responsibility (CSR) In Indonesia.” Journal of Legal, Ethical and Regulatory Issues 24, no. 6 (2021).

Sutedi, Adrian. Hukum Pajak. Jakarta: Sinar Grafika, 2011.

Suyono, Yusrizal, and Septi Solekhatun. “The Analysis of The Influence of Current Ratio, Total Debt to Equity Ratio, Inventory Turnover, Total Asset Turnover, Receivable Turnover and Company Size on Profit Growth in Food and Beverage Companies Listed on Indonesia Stock Exchange for The Period 20.” Bilancia: Jurnal Ilmiah Akuntansi 3, no. 4 (2019): 389–405.

Swarjana, I Ketut. Statistik Kesehatan. Yogyakarta: CV Andi Offset, 2016.

https://books.google.co.id/books?id=sRcXDQAAQBAJ&printsec=f rontcover&dq=Statistik+kesehatan+oleh+i+ketut+swarjana&hl=id&

sa=X&ved=2ahUKEwjdo4v276vtAhXGV30KHUcKCe4Q6AEwA HoECAAQAg#v=onepage&q=Statistik kesehatan oleh i ketut swarjana&f=false.

Swingly, Calvin, and I Made Sukartha. “Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage Dan Sales Growth Pada Tax Avoidance.” E-Jurnal Akuntansi Universitas Udayana 10, no. 1 (2015): 47–62.

Syahputra, Eqqi. “Batu Bara Bisa Jadi Jalan Pemerintah Tambah Devisa Negara.” CNBC Indonesia, 2022.

Taback, Hal, and Ram Ramanan. Environmental Ethics and Sustainability: A Casebook for Environmental Professionals. CRC Press, 2013.

Tanzeh, Ahmad, and Suyetno. Dasar-Dasar Penelitian. Surabaya:

eLKAF, 2006.

“TBS Energi Utama.” Wikipedia, 2023.

https://id.wikipedia.org/wiki/TBS_Energi_Utama.

“TBS Energi Utama Tbk PT (TOBA).” Investing.com, 2023.

https://id.investing.com/equities/toba-bara-seja-company-profile.

Tiarsih, Waitun Nur Fadiah Ulima, Syifa Sonia Putri, Eko Prasetio, Maria Alda Saores Gusmao, and Miswanto. “Pengaruh Cash Holding Dan Operating Profit Margin Pada Nilai Perusahaan Dengan Income Smoothing Sebagai Variabel Mediasi.” JIMMU: Jurnal Ilmu

(33)

Manajemen 7, no. 2 (2022): 188–203.

“Timah (Perusahaan).” Wikipedia, 2023.

https://id.wikipedia.org/wiki/Timah_(perusahaan).

Tjhoa, Elisa. “Pengaruh Free Cash Flow, Pertumbuhan Perusahaan, Return on Assets, Cash Ratio, Debt to Equity Ratio Dan Firm Size Terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015.” ULTIMA Accunting 12, no. 1 (2020): 44–

67.

Tommy. “Corporate Social Responsibility Dan Kaitannya Dengan Pajak.” Pajakku, 2022.

“Tonggak Sejarah.” Mitrabara Adiperdana, 2023.

https://mitrabaraadiperdana.co.id/about/milestone.

Trisnawati, Estralita, Elizabeth S Dermawan, and M F Djeni Indrajati.

“Tax Avoidance Strengthens Customers’ Concentration on Tax Aggressiveness Before and After the Tax Amnesty Period.” Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021) 653 (2022): 95–102.

Tumonggor, Mutiara, Sri Murni, and Paulina Van Rate. “Analisis Pengaruh Current Ratio, Return on Equity, Debt to Equity Dan Growth Terhadap Return Saham Pada C

Referensi

Dokumen terkait

Independent Variable: Board of commissioners independent, Institutional ownership, Audit committee, Profitability, Capital Intensity, company size Dependent Variable:..

ANALYSIS OF SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO, INDEPENDENT COMMISSIONER AND INVENTORY INTENSITY TO EFFECTIVE TAX RATE ON FOOD AND BEVERAGES INDUSTRY LISTED ON..

CAPITAL INTENSITY RATIO, ACTIVITY RATIO, DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di

Dari hasil penelitian maka diperoleh kesimpulan bahwa, capital intensity ratio tidak berpengaruh terhadap effective tax rate, inventory intensity ratio berpengaruh negatif

86 THE EFFECT OF CAPITAL INTENSITY, LEVERAGE, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATION VARIABLE Syavika Nurcahyani Putri1, Eko Hariyanto2*,

Page68of81 Analysis of Size, Leverage, Profitability, Capital Intensity Ratio, Independent Commissioner and Inventory Intensity to Effective Tax Rate on Food and Beverages Industry

Pasal 74 berbunyi: 1 Perseroan yang menjalankan kegiatan usahanya di bidang dan/atau berkaitan dengan sumber daya alam, wajib melaksanakan Tanggung Jawab Sosial dan Lingkungan; 2

Bagi otoritas perpajakan Otoritas perpajakan hendaknya melakukan pertimbangan dan pengawasan dalam kegiatan pembayaran Pajak Penghasilan PPh yang dilakukan oleh perusahaan, antara lain