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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro
Hendri Ka Utama
Fakultas Ekonomi, Universitas Sriwijaya, Palembang, Indonesia
Economics, Econometrics & Finance Social Sciences

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DAMPAK KEBIJAKAN PAJAK MINIMUM GLOBAL (OECD PILLAR 2) TERHADAP STRATEGI AKUISISI DAN RESTRUKTURISASI PERUSAHAAN MULTINASIONAL Hendri Ka Utama; Mukhtaruddin Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Kebijakan Pajak Minimum Global (OECD Pillar 2) telah menggeser paradigma tata kelola perpajakan internasional dan memaksa reorientasi strategi korporasi multinasional. Namun, literatur masih menunjukkan kesenjangan signifikan, di mana hanya 3% penelitian terkait yang mengkaji dampak kebijakan ini terhadap strategi akuisisi dan restrukturisasi perusahaan multinasional (MNE). Penelitian ini bertujuan mengisi kekosongan tersebut dengan menganalisis mekanisme kausal Pillar 2 dalam membentuk keputusan strategis MNE. Metode yang digunakan adalah Systematic Literature Review (SLR) berdasarkan pedoman PRISMA 2020, dengan seleksi 21 artikel relevan dari periode 2021–2025 yang terindeks di Scopus, ProQuest, dan Publish or Perish. Hasil penelitian mengungkap bahwa Pajak Minimum Global berdampak negatif terhadap aktivitas M&A global (ditandai penurunan 23%) dan memicu gelombang restrukturisasi besar-besaran pada 67% MNE, terutama melalui penutupan entitas di yurisdiksi pajak rendah. Analisis melalui lensa Teori Institusional menunjukkan bahwa respons strategis MNE ini didorong oleh tekanan koersif untuk menjaga legitimasi dalam lanskap regulasi global yang semakin kompleks. Implikasi penelitian memberikan panduan strategis bagi korporasi dan bahan pertimbangan bagi pembuat kebijakan dalam menavigasi era baru tata kelola pajak global.
SYSTEMATIC REVIEW: THE EFFECT OF AUDIT COMMITTEE QUALITY ON THE LEVEL OF RELATED PARTY TRANSACTION (RPT) DISCLOSURE IN AN INTERNATIONAL PERSPECTIVE Hendri Ka Utama; Zuardiansyah Adi Purnama; Luk Luk Fuadah
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

Related Party Transactions (RTPs) are a central issue in corporate governance, particularly in emerging markets with concentrated ownership structures like Indonesia. Using a review of relevant literature, this study identifies that RTPs often serve as a means of expropriation (tunneling) by controlling shareholders, reflecting Type II Agency Conflict and potentially reducing firm value. However, RTPs also have an efficiency dimension. To maintain the fairness of RTPs, Good Corporate Governance (GCG) mechanisms, particularly audit committees, are crucial. This study aims to conduct a Systematic Review of the Literature (SLR) using the PRISMA model to synthesize, map, and identify central themes regarding the role of RTP approval mechanisms as determinants of firm value. Based on an analysis of 17 quantitative studies, it was found that GCG, both in the form of "hard governance" (independent commissioners and audit committees) and "soft governance" (CSR reporting), plays a significant role as a moderating variable. This mechanism can mitigate the negative impact of RTPs on firm value by enforcing disclosure compliance and reducing information asymmetry. These findings enrich Type II Agency Theory and provide practical implications for regulators to strengthen audit committee effectiveness and for investors to consider governance quality as a non-financial risk factor. Future research is recommended to explore the synergistic interaction between internal GCG and soft governance in the context of abnormal TTPB.
Co-Authors Luk Luk Fuadah Mukhtaruddin Mukhtaruddin Zuardiansyah Adi Purnama