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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Social Research Jurnal Ekonomi dan Pembangunan Indonesia
Poltak Maruli John Liberty Hutagaol
Perbanas Institute
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Pengaruh pengungkapan ESG pilar sosial dan tata kelola terhadap agresivitas pajak: studi empiris pada konstituen top 10 IDX ESG leaders Diena Saraswaty; Melania Trias Lazuardi; Aiga Regina; Poltak Maruli John Liberty Hutagaol
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 12 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/af4nxn63

Abstract

Studi ini bertujuan menguji pengaruh pengungkapan aspek Environmental, Social, and Governance (ESG) khususnya pilar sosial dan tata kelola terhadap agresivitas pajak korporasi. Objek penelitian adalah emiten yang termasuk Top 10 IDX ESG Leaders periode 2023–2025, dengan agresivitas pajak diukur menggunakan Effective Tax Rate (ETR). Variabel kontrol meliputi ukuran perusahaan, profitabilitas (ROA), dan dummy sektor. Penelitian menggunakan metode kuantitatif berbasis data panel dengan 27 observasi yang dianalisis melalui regresi linear berganda. Hasil penelitian menunjukkan bahwa pengungkapan pilar tata kelola berpengaruh positif terhadap ETR, yang berarti berkorelasi negatif terhadap agresivitas pajak perusahaan dengan tata kelola yang baik cenderung lebih patuh terhadap kewajiban perpajakannya. Sebaliknya, pengungkapan pilar sosial tidak berpengaruh signifikan terhadap agresivitas pajak. Secara parsial, seluruh variabel kontrol juga tidak berpengaruh signifikan. Namun, secara simultan, seluruh variabel independen dan kontrol berpengaruh signifikan terhadap agresivitas pajak. Penelitian ini menegaskan pentingnya tata kelola internal dalam mendorong kepatuhan pajak serta memberikan bukti empiris mengenai keterkaitan prinsip ESG dengan kebijakan perpajakan pada perusahaan berkinerja ESG unggul di Indonesia.
Gross Profit Mark-up PT Goodyear Indonesia Tbk: Dinamika Penjualan, Segmentasi Pelanggan, Pembelian, dan Evaluasi Transfer Pricing Dame Siregar; Poltak Maruli John Liberty Hutagaol
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2518

Abstract

This study examines the association of automotive sales dynamics, customer market segmentation, and purchases with the Gross Profit Mark-up (GPM) of PT Goodyear Indonesia Tbk as a basis for evaluating transfer pricing at the gross-profit level. Using a descriptive quantitative design, the study analyzes 28 quarterly observations from 2019-2025, comprising national vehicle sales, affiliate and third-party sales proportions, purchases of raw materials and finished goods, and quarterly GPM. Annual GPM is also compared with the interquartile range of six comparable Asian tire manufacturers obtained from TP Catalyst under the Cost Plus Method (CPM). The results show that national vehicle sales and customer segmentation do not display a consistent direct association with GPM. In contrast, purchases show a clear inverse descriptive pattern: the highest annual purchases in 2022 (USD 302.0 million) coincided with the lowest GPM (4.93%), while lower purchases in 2023-2024 accompanied GPM recovery. Benchmarking indicates that Goodyear Indonesia was within the arm's length range only in 2019, 2021, and 2025. These findings highlight cost efficiency and comparability factors as critical considerations in transfer pricing evaluation.
Evaluation of the Feasibility of Non-Taxable Income (PTKP) In Indonesia Based on Inflation, Purchasing Power, and Economic Ability: A Systematic Literature Review Franki Franki; Eka Ayu Puji Prihatini; Poltak Maruli John Liberty Hutagaol; Agustina Indriani
Journal of Social Research Vol. 5 No. 11 (2026): Journal of Social Research
Publisher : International Journal Labs (AHU-0028405-AH.01.14 Tahun 2022)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i11.3550

Abstract

Non-Taxable Income (Penghasilan Tidak Kena Pajak, PTKP) is a key component of Indonesia's individual income tax system, as it establishes the amount of income exempt from taxation and reflects considerations of taxpayers' economic capacity, purchasing power, and tax equity. This study evaluated the adequacy of Indonesia's PTKP threshold by examining inflation, purchasing power, living costs, and the ability-to-pay principle through a systematic literature review supplemented by a descriptive analysis of economic indicators. The review examined relevant academic publications and institutional reports, primarily covering the 2016–2025 period. Data were analyzed through thematic synthesis of previous research and simulations of PTKP's inflation-adjusted value. The findings indicated that the annual PTKP threshold for unmarried individuals without dependents (TK/0) had remained unchanged at IDR 54 million since 2016. Based on cumulative inflation from 2016 to 2025, approximately IDR 71.58 million would have been required in 2025 to maintain the purchasing power equivalent of IDR 54 million in 2016. Conversely, the existing IDR 54 million threshold in 2025 represented approximately IDR 40.74 million in 2016 purchasing power. The reviewed literature further suggested that increasing the PTKP threshold could enhance taxpayers' disposable income and support household purchasing power while potentially reducing the individual income tax base. The study concluded that PTKP adequacy should be assessed through a transparent, periodic evaluation mechanism incorporating relevant economic indicators and taxpayers' ability to pay. The estimated IDR 71.58 million represented an inflation-adjusted reference value rather than a definitive recommendation for a revised PTKP threshold.
Co-Authors Agustina Indriani Aiga Regina Dame Siregar Diena Saraswaty Eka Ayu Puji Prihatini Franki Franki Melania Trias Lazuardi