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All Journal Journal of Current Studies in SDGs Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Eko Arief Sudaryono
Sebelas Maret University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Executive Characteristics, Thin Capitalization, and Tax Avoidance after the Pandemic: Implications for SDG 16 Anisa Hardianingrum; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.165

Abstract

Objective: To examine the effect of thin capitalization on tax avoidance and investigates whether executive characteristics moderate this relationship in multinational companies after the COVID-19 pandemic. The study is motivated by concerns regarding tax avoidance practices and the need to strengthen corporate tax compliance in support of Sustainable Development Goal 16, which promotes effective, accountable, and transparent institutions. Method: Employing a quantitative approach using secondary data obtained from annual reports and financial statements of multinational consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2022. Using purposive sampling, 41 companies were selected, resulting in 82 firm-year observations. The hypotheses were tested using panel data regression and moderated regression analysis (MRA). Results: The findings indicate that thin capitalization significantly affects tax avoidance. The relationship is negative, suggesting that companies tend to utilize debt financing within regulatory limits rather than aggressively using debt to reduce tax obligations. Furthermore, executive characteristics, proxied by corporate risk, significantly moderate the relationship between thin capitalization and tax avoidance by weakening its effect. This finding suggests that executives tend to exercise caution in implementing debt-based tax strategies after the pandemic. Novelty: Extending the tax accounting literature by demonstrating the moderating role of executive characteristics in the relationship between thin capitalization and tax avoidance in the post-pandemic period. The findings also provide empirical evidence supporting the Theory of Reasoned Action (TRA) and offer policy insights regarding the implementation of interest expense-to-EBITDA limitations to strengthen tax compliance and support SDG 16.
Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Abstract

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.
Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Abstract

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.
Executive Characteristics, Thin Capitalization, and Tax Avoidance after the Pandemic: Implications for SDG 16 Anisa Hardianingrum; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.165

Abstract

Objective: To examine the effect of thin capitalization on tax avoidance and investigates whether executive characteristics moderate this relationship in multinational companies after the COVID-19 pandemic. The study is motivated by concerns regarding tax avoidance practices and the need to strengthen corporate tax compliance in support of Sustainable Development Goal 16, which promotes effective, accountable, and transparent institutions. Method: Employing a quantitative approach using secondary data obtained from annual reports and financial statements of multinational consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2022. Using purposive sampling, 41 companies were selected, resulting in 82 firm-year observations. The hypotheses were tested using panel data regression and moderated regression analysis (MRA). Results: The findings indicate that thin capitalization significantly affects tax avoidance. The relationship is negative, suggesting that companies tend to utilize debt financing within regulatory limits rather than aggressively using debt to reduce tax obligations. Furthermore, executive characteristics, proxied by corporate risk, significantly moderate the relationship between thin capitalization and tax avoidance by weakening its effect. This finding suggests that executives tend to exercise caution in implementing debt-based tax strategies after the pandemic. Novelty: Extending the tax accounting literature by demonstrating the moderating role of executive characteristics in the relationship between thin capitalization and tax avoidance in the post-pandemic period. The findings also provide empirical evidence supporting the Theory of Reasoned Action (TRA) and offer policy insights regarding the implementation of interest expense-to-EBITDA limitations to strengthen tax compliance and support SDG 16.
Co-Authors Anisa Hardianingrum Ari Kuncara Widagdo Indrian Supheni Rahmawati Rahmawati Sri Murni