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:: Abstract List ::
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| 91 |
Taxation |
ABS-25 |
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TAXATION ON UNIVERSITY BUSINESS CENTERS
Hastanti Agustin Rahayu1, Heru Tjaraka2
1) Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia
Department of Accounting, Faculty of Economic and Islamic Business,
Sunan Ampel Surabaya State Islamic University, Indonesia
email : hastanti.agustin.rahayu-2023[at]feb.unair.ac.id
2) Department of Accounting, Faculty of Economic and Business, Airlangga University, Surabaya, Indonesia
email: heru_tjaraka[at] feb.unair.ac.id
Abstract
The purpose of this study was to analyze taxation practices at the Business Center at State Islamic Universities (PTKIN). The method in this research uses qualitative with a case study approach at three PTKIN. The results showed that the management of the Business Center at the three PTKINs has different management. New Public Management theory is used to understand the application of governance and budgeting in the imposition of taxation at the PTKIN Business Center. While the Money follow function theory is used as a framework in understanding holistic accounting at the PTKIN Business Center. The research findings show that there are variations in the management of taxation of the Business Center determined by the structure of the institution, the capacity of managers, accounting systems, budgeting and public sector tax regulations in Indonesia. Imposition of taxation on the Business Center at PTKIN through third parties and or the University treasurer. Withholding and or collection of taxation in accordance with tax regulations through the Taxpayer Identification Number (NPWP) of the third party or University treasurer. Related to the excess funds between income and costs managed by the college business unit are deposited to the University as Non-Tax State Revenue (PNBP). This study contributes a tax governance model that is separate from college or university management to strengthen PTKIN^s fiscal accountability.
Keywords: Taxation, Business Center, PTKIN, New Public Management, Money Follow Function, Case Study.
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| 92 |
Taxation |
ABS-34 |
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Mapping The Research Landscape of Tax Avoidance and Sustainability: A systematic Literature Review
Adriyanti Agustina Putri(a*), Heru Tjaraka (b)
a), b) Faculty of Ecomics and Business, Airlangga University
jalan Airlangga nomor 4-6, Surabaya, Indonesia
*adriyanti.agustina.putri-2023[at]feb.unair.ac.id
Abstract
This study presents a systematic literature review examining the link between tax avoidance and corporate sustainability, reflecting the growing attention to ethical business conduct and corporate social responsibility (CSR). Drawing from a comprehensive dataset of 4,363 journal articles, a rigorous selection process was undertaken to identify 10 pivotal studies published over the past decade that address tax avoidance within the sustainability context. The methodology employed a structured four-stage approach-comprising data collection, filtering, category determination, and final classification-to ensure the inclusion of high-quality and relevant works. The results reveal emerging patterns suggesting that aggressive tax planning adversely affects sustainability performance and shapes stakeholder perceptions. Additionally, the findings underscore the critical role of corporate governance in curbing tax avoidance behaviors, indicating that robust governance mechanisms can better align financial policies with long-term sustainability objectives. The study concludes that tax avoidance presents significant obstacles to authentic CSR initiatives, advocating for enhanced transparency and ethical tax practices. This review offers valuable insights for scholars, policymakers, and corporate practitioners by deepening the understanding of the evolving interplay between tax strategies and sustainability goals, while emphasizing the importance of collective efforts to advance ethical standards in corporate governance.
Keywords: Tax, Tax Avoidance, Sustainability, CSR, SLR
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| 93 |
Taxation |
ABS-47 |
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Good Corporate Governance On Tax Avoidance
Sherita Adventy Mustika (a), Mienati Somya Lasmana (a), Siti Nuraini (a*)
a) Department Accounting
Jl. Airlangga 4-5 Surabaya, Surabaya
*sitinuraini[at]feb.unair.ac.id
Abstract
This study aims to empirically prove the effect of good corporate governance on tax avoidance. This research was conducted on manufacturing industry sector Consumer Cyclicals & Non-Cyclicals Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The selection of research sample was carried out using purposive sampling method, so that a total of 465 observations were obtained. This study used multiple linear regression technique. The result of this study indicates that independent commissioner has a negative effect on tax avoidance, while institutional ownership, managerial ownership, and audit quality has no effect on tax avoidance. The results of this study cannot be generalized to show the conditions of the research subjects other than those in this study. This research provides insight regarding good corporate governance and tax avoidance, and provides valuable contributions to companies, government and society.
Keywords: Good Corporate Governance, Independent Commissioner, Institutional Ownership, Managerial Ownership, Audit Quality, Tax Avoidance
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| 94 |
Taxation |
ABS-53 |
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Corporate Tax Aggressiveness in Indonesia: A Study of the Pandemic and Post-Pandemic Periods
Alfita Rakhmayani, M. Syahiro
Vocational School, Business and Finance Department, Diponegoro University
Abstract
Purposes: This study aims to analyze changes in corporate tax aggressiveness between the pandemic period and the post-pandemic period.
Methods: This research employs a quantitative approach. The population consists of all non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The main variable in this study is tax aggressiveness, measured using the Effective Tax Rate (ETR). Data processing was conducted using SPSS version 26. The data analysis was carried out through several stages, including descriptive statistics, normality tests (Kolmogorov-Smirnov or Shapiro-Wilk), and the Wilcoxon Signed-Rank Test.
Results: The Wilcoxon test results show a Z-statistic value of -0.820 and a significance level (Asymp. Sig. 2-tailed) of 0.412. Since the significance value is greater than 0.05 (p > 0.05), it can be concluded that there is no statistically significant difference between tax aggressiveness during and after the pandemic. Therefore, there is no significant change in tax aggressiveness across the two periods.
Conclusion and suggestion: Based on the Wilcoxon Signed Ranks Test, it is evident that there is no significant difference in the level of tax aggressiveness between the pandemic and post-pandemic periods. This finding indicates that corporate tax strategies tend to remain stable and do not significantly shift, despite changes in economic conditions and government policies. Future research may expand the observation period by comparing tax aggressiveness before, during, and several years after the pandemic to better capture long-term trends.
Keywords: Agency Theory, COVID-19 Pandemic, Effective Tax Rate, Legitimacy Theory, Tax Aggressiveness
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| 95 |
Taxation |
ABS-55 |
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Indonesia^s Carbon Policy: Carbon Tax or Emissions Trading?
Siti Nuraini (a*), I Made Narsa (a)
(a) Accounting Department, Airlangga University
Jl. Airlangga 4-5 Surabaya
* sitinuraini[at]feb.unair.ac.id
Abstract
The aim of this research to understand perspectives regarding the implementation of a carbon tax or carbon trading using the cap and trade method in Indonesia. This study highlights the policy from an industry perspective. The method used in this research is descriptive, involving sources such as tax observers, the government, and industries. The results indicate that the carbon emission reduction scheme implemented in Indonesia will be more profitable for the industry if it used carbon trading with a cap and trade scheme than carbon tax scheme. In the cap and trade scheme, industries with emit carbon above the upper limit can buy emission permits sold by industries that emit carbon below the upper limit or pay a carbon tax according to the amount of emissions released. Furthermore To reduce tax cost that arise in the future, industries will consider the efficiency between paying the carbon tax or purchasing emission permits. For industries, purchasing emission permits is more profitable because it can manage carbon emissions during production, so that this option will certainly be more widely chosen by industry. In addition, for industries that are members of a holding company, it will certainly be very profitable to purchase an emission permit, especially if the subsidiary emits emissions below the upper limit of carbon emissions. The parent company will purchase emission permits from subsidiaries that have surplus emissions rather than having to pay carbon taxes.
Keywords: Carbon tax, cap and trade, carbon emission, industry, Indonesia
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| 96 |
Taxation |
ABS-57 |
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Tax Avoidance And Tax Evasion : Study of Taxation Implementation in Indonesia
Deddy Sulestiyono, Maya Aresteria, Alfita Rakhmayani
Sekolah Vokasi, Universitas Diponegoro
Abstract
ABSTRACT
The conceptual difference among Tax Avoidance and Tax Evasion depends on the taxpayer^s actions^ legalities. Generally, Tax Avoidance is often marked as violation of the law: When taxpayers fail to report their taxable income, they are involved in an illegal activity that makes them liable for administrative or legal action by the authorities. In avoiding taxes, taxpayers are concerned about the possibility of their actions being detected. The objective of this study is to explain the fundamental process differences among Tax Avoidance and Tax Evasion based on a study of tax regulations in Indonesia. To address our research objectives, we conducted a Systematic Literature Review (SLR) of recent Tax Fraud cases ruling, sourced from Supreme Court database. The results of this study indicate that Tax Avoidance is a practice carried out to reduce the tax burden legally. Although legal and in accordance with regulations, this practice is often considered unethical because it can harm state revenues. In contrast, tax evasion is obviously an illegal act carried out to avoid paying taxes in a manner that violates the law. This can include not reporting all income, falsifying financial statements, or hiding assets. From the perspective of Taxpayers, as long as the tax avoidance is not prohibited, then it is permissible (legal).
Keywords: Tax Avoidance, Tax Evasion, legal, illegal, tax regulations
Keywords: Tax Avoidance, Tax Evasion, legal, illegal, tax regulations
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| 97 |
Taxation |
ABS-59 |
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Voluntary Tax Compliance in the Digital Transformation Era
Rissa Anandita (1), Raden Roro Diana Atika Ghozali (2), Naila Hanum (3), Gabrielle Selma Jonetta Silalahi (4)
Tax Accounting Study Program, Universitas Diponegoro
Abstract
The rapid advancement of digital taxation systems has significantly transformed the tax compliance landscape, particularly among technologically adept Generation Z. This study empirically investigates the influence of digital taxation, financial literacy, and trust in tax authorities on voluntary tax compliance among Generation Z in Indonesia in 2024. The research population comprises Generation Z workers, with a sample size of 123 respondents selected through purposive sampling. A quantitative approach utilizing Structural Equation Modeling (SEM) was employed for data analysis. Data was collected via an online survey distributed to Generation Z workers across various regions in Indonesia. The findings reveal that financial literacy and trust in tax authorities significantly influence voluntary tax compliance. The analysis demonstrates that effective implementation of digital taxation substantially enhances tax compliance, aligning with the observed improvements in financial literacy within this generation. Interestingly, trust in tax authorities was not proven to exert a statistically significant impact on tax compliance among Generation Z workers. These results underscore the critical role of digital infrastructure and financial education in fostering compliance, while highlighting the need for further exploration into the dynamics of institutional trust in contemporary tax systems.
Keywords: Digital Taxation, Financial Literacy, Trust in Tax Authorities, Tax Compliance, Generation Z.
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| 98 |
Taxation |
ABS-63 |
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Examining Sustainable Tax Strategies in ESG-Indexed Companies: A Critical Review of Indonesia as the Leading Emerging Market in ASEAN
Naila Hanum, Raden Roro Diana Atika Ghozali, Rissa Anandita
Diponegoro University
Abstract
This study provides a critical review of the literature on sustainable taxation of ESG (Environmental, Social, and Governance) indexed companies, with a focus on Indonesia as a leading emerging market in ASEAN. Sustainable taxation refers to tax policies that support ESG goals. While ESG companies are often seen as more committed to sustainability, their tax practices and contributions to these goals remain under-explored.
This review examines how ESG indexed companies in Indonesia approach sustainable taxation, highlighting patterns, challenges, and opportunities. A bibliometric analysis is employed to explore key themes, influential studies, and research trends in sustainable taxation within the ESG context. The results reveal that while many ESG companies in Indonesia are committed to sustainability, challenges such as regulatory uncertainty and a lack of fiscal incentives hinder the adoption of sustainable tax practices. Additionally, best practices vary across industries and company sizes. The study recommends improving tax strategies and developing a regulatory framework to enhance accountability in tax reporting.
Keywords: Sustainable Tax, ESG Indexed Companies, Indonesia, Literature Review, Bibliometric Analysis
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| 99 |
Taxation |
ABS-68 |
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Navigating the Grey Zones: What Drives Multinational Tax Avoidance in Indonesia
Raden Roro Diana Atika Ghozali (1), Rissa Anandita (2), Naila Hanum (3), Widya Puja Wiryana (4)
Diponegoro University
Abstract
This literature review aims to systematically explore the findings of prior research examining the factors influencing profit shifting and tax avoidance practices by companies in Indonesia. Drawing on an analysis of nine core articles (Kundelis et al., 2022- Hendayana et al., 2024- Saragih & Ali, 2022, 2023- Itan et al., 2024- Solikhah et al., 2024- Rudyanto & Pirzada, 2025- Firmansyah et al., 2022), the existing literature has identified several key factors contributing to this phenomenon, including profitability, leverage, managerial capability, implementation of XBRL information technology, political connections, and sustainability reporting. However, the findings from prior research continue to exhibit significant inconsistencies, particularly regarding the influence of profitability and the implementation of XBRL technology. This lack of consistency underscores the urgent need for further synthesis to gain a deeper understanding of the underlying causes of these varying results. This literature review presents a critical analysis that aids in formulating recommendations for tax authorities to develop clear and effective policies, as well as providing strategic guidance for future research endeavors.
Keywords: profit shifting, tax avoidance, profitability, corporate governance, Indonesia, XBRL
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| 100 |
Taxation |
ABS-73 |
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THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE
Apip- Muhammad Najmi Raisuddin
UNIVERSITAS DIPONEGORO
Abstract
This study examines the influence of internal financial factors profitability, leverage, and capital intensity on tax avoidance in manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The objective is to assess whether these variables significantly contribute to firms^ tendencies to engage in legal tax minimization strategies.
Using a quantitative descriptive approach, the study analyses secondary data from audited financial reports. A purposive sampling method yielded 27 companies, resulting in 81 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), while the independent variables are Return on Assets (ROA) for profitability, Debt-to-Equity Ratio (DER) for leverage, and Capital Intensity Ratio (CIR) for capital intensity. Data analysis was performed using multiple linear regression with SPSS 26.
These results show that profitability has a significant negative effect on tax avoidance (p = 0.016- coefficient = -0.448), indicating that higher ROA is associated with more compliant tax behavior. In contrast, leverage (p = 0.255) and capital intensity (p = 0.585) do not significantly affect tax avoidance.
These findings suggest that only profitability significantly influences tax avoidance. This supports the idea that more profitable firms tend to demonstrate better governance and compliance. Regulators should focus oversight on less profitable firms, and companies are encouraged to maintain transparency in financial reporting. Future research should consider additional factors such as firm size or ownership structure to gain a broader understanding of tax avoidance behavior..
Keywords: Profitability- Leverage- Capital Intensity- Tax Avoidance
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| 101 |
Taxation |
ABS-80 |
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The Role of Tax Inclusion on the Desire to Have a Taxpayer Identification Number
Fadilla Purwitasari(a*), Heru Tjaraka (a)
a) Accounting Doctoral Program, Airlangga University
Jl. Airlangga No.4 Surabaya - INDONESIA 60286
*fadilla_purwitasari[at]uwks.ac.id
Abstract
This article aims to examine the effect of tax inclusion on the desire to have a taxpayer identification number in Indonesia. The research method used is an experiment using the Solomon Four-Group Design research model. The results of the study indicate that tax inclusion has a positive effect on the desire to have a taxpayer identification number. The novelty of this study is the use of experimental methods, especially the Solomon Four-Group Design research model, to examine tax compliance in Indonesia.
Keywords: Tax Inclusion, Tax Identification Number, Solomon Four-Group, Experimental Research
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