Journal of Research and Publication Innovation

PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BEI PERIODE 2020-2024

Nadiah — 2026-08-08

Penghindaran pajak menjadi isu yang semakin penting karena berdampak pada penerimaan negara. Penelitian ini bertujuan menganalisis pengaruh intensitas modal, pertumbuhan penjualan, dan manajemen laba terhadap penghindaran pajak berdasarkan teori keagenan yang menjelaskan adanya konflik kepentingan antara prinsipal dan agen dalam pengambilan keputusan perpajakan perusahaan. Penghindaran pajak diukur menggunakan Cash Effective Tax Rate (CETR), intensitas modal dengan rasio aset tetap terhadap total aset, pertumbuhan penjualan berdasarkan perubahan penjualan antarperiode, serta manajemen laba menggunakan model Modified Jones. Penelitian ini menerapkan metode kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel terdiri atas 39 perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024 sehingga diperoleh 195 observasi melalui purposive sampling. Analisis dilakukan menggunakan regresi data panel dengan Random Effect Model (REM) pada EViews 12. Hasil penelitian menunjukkan bahwa intensitas modal berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan manajemen laba tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 2,64%, yang menunjukkan perusahaan dengan intensitas modal tinggi cenderung memanfaatkan depresiasi sebagai pengurang pajak secara legal.

MENINJAU KEMBALI KONSEP PENULARAN PEMBUNUHAN (HOMICIDE CONTAGION): MEMBEDAKAN TRANSMISI DAN PENGELOMPOKAN KEKERASAN MEMATIKAN

Zul Khaidir Kadir — 2026-08-11

The language of contagion has become increasingly attractive in homicide and mass shooting research because it appears to explain why lethal violence sometimes clusters in time, social relations, and urban space. Yet clustering does not necessarily demonstrate transmission. This article re-examines homicide contagion by asking a more restrictive question: under what conditions can a post-event increase in lethal violence reasonably be interpreted as contagion rather than pre-existing concentration, common shocks, homophily, or persistent place-based risk? A systematic literature review followed by narrative synthesis was conducted on empirical research published between January 2000 and June 2026. The review covers temporal self-excitation, media attention, offender digital traces, social-network exposure, and near-repeat homicide. The strongest temporal claims largely arise from mass-shooting datasets and remain sensitive to event definitions and model specifications. Media visibility can expand the salience of previous attacks, but aggregate news volume rarely demonstrates individual exposure. Network and spatial studies show that lethal risk is unevenly concentrated, although event dependence remains difficult to separate from shared vulnerability. The article therefore proposes selective amplification: earlier events may amplify risk only where exposure intersects with existing motives, relational conflict, network position, or persistent urban vulnerability. Homicide contagion should consequently be reserved for cases where temporal precedence, identifiable exposure, and a plausible event-dependent change in lethal risk are jointly supported.

IMPLEMENTASI PEMBELAJARAN PIVOT TABLE GUNA MENINGKATKAN SOFT SKILL MAHASISWA PROGAM STUDI ADMINISTRASI PERKANTORAN

Ardian Ridwanca — 2026-08-13

Esensi penelitian ini bukan sekadar membuktikan bahwa mahasiswa dapat menggunakan pivot table, melainkan menunjukkan bahwa penguasaan alat analisis data dapat menjembatani pembentukan kompetensi mahasiswa yang lebih komprehensif. Ketika mahasiswa belajar mengorganisasi data, mereka juga berlatih berpikir sistematis, mengidentifikasi pola, mengevaluasi informasi, menyampaikan argumen berdasarkan bukti, dan mengambil keputusan secara rasional. Dengan demikian, pembelajaran pivot table bertransformasi dari pelatihan teknis menjadi proses pengembangan kapasitas berpikir, kolaborasi, dan profesionalisme. Dalam konteks pendidikan tinggi yang berorientasi pada kebutuhan dunia kerja, integrasi antara literasi data, kecakapan digital, dan soft skills menjadi fondasi penting untuk membentuk lulusan yang adaptif, berdaya saing, serta siap menghadapi perubahan teknologi dan lingkungan kerja yang semakin dinamis. Dan berdasarkan bukti penelitian penulis bahwa hasil penilaian pretest pada average 59,52 dan posstest pada average 87, 98 di pembelajaran pivot table. Dan selanjutnya hasil kuesioner menunjukkan bahwa 18 mahasiswa sudah sangat memahami, 7 mahasiswa cukup memahami, dan 5 mahasiswa menyampaikan cukup, dari 30 mahasiswa progam studi administrasi perkantoran. Hal membuktikan bahwa pembelajaran pivot table sangat relevan untuk bekal kerja di era modern dalam pengelolahan data.

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS 2020-2024

Amanda Ajeng Prinata — 2026-08-18

This study examines the effect of deferred tax expense, tax planning, and institutional ownership on the financial performance of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2020-2024. Financial performance is measured using Net Profit Margin (NPM), deferred tax expense is scaled by prior-year total assets, tax planning is proxied by the Effective Tax Rate (ETR), and institutional ownership is measured by the proportion of institutional shares to outstanding shares. The study applies a quantitative associative approach using secondary annual-report data and purposive sampling. After the removal of outlier companies, the final sample consists of 17 companies observed for five years, producing 85 firm-year observations. Panel-data regression is processed with EViews 13. Model-selection tests indicate that the Random Effect Model is appropriate. The results show that deferred tax expense, tax planning, and institutional ownership jointly affect financial performance. Partially, deferred tax expense and institutional ownership have no significant effect, while tax planning has a significant negative effect on financial performance. The adjusted R-squared is 0.113716, indicating that 11.37 percent of the variation in financial performance is explained by the three independent variables.

PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE

Amudin Ratama — 2026-08-21

This study aims to analyze the effect of Capital Intensity, Inventory Intensity, and Financial Performance on Tax Avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This quantitative study uses secondary data from annual financial statements. Purposive sampling resulted in 42 companies and 210 firm-year observations. Data were analyzed using panel-data regression with model selection through the Chow, Hausman, and Lagrange Multiplier tests. The selected model was the Random Effect Model (REM). Tax Avoidance is measured using Effective Tax Rate (ETR), while Financial Performance is measured using Return on Assets (ROA). The results show that Capital Intensity has no significant effect on Tax Avoidance (coefficient 0.020087; p=0.6508). Inventory Intensity has no significant effect (coefficient -0.012895; p=0.8278). Financial Performance has a negative and significant effect on Tax Avoidance (coefficient -0.359808; p=0.0001). Simultaneously, Capital Intensity, Inventory Intensity, and Financial Performance significantly affect Tax Avoidance (F-statistic 5.720062; p=0.000886). The findings indicate that financial performance is the most relevant individual factor in explaining Tax Avoidance in the observed companies.