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p-Index From 2021 - 2026
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All Journal Amkop Management Accounting Review (AMAR) Greenation International Journal of Economics and Accounting
Solihin Solihin
Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants Jonris Hotman Tua; Basyiruddin Nur; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin; Indra Pradana Singawinata
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1115

Abstract

The implementation of the Coretax system in Indonesia introduces structural demands for Foreign Direct Investment (PMA) companies, requiring alignment between internal financial systems and tax administration requirements. Synthesizing the Technology Acceptance Model (TAM), Contingency Theory, and Stakeholder Theory, this study examines the effects of Artificial Intelligence (AI) and cloud accounting adoption on corporate tax compliance and the moderating role of external tax consultants. The study contributes to the literature by demonstrating how external professional expertise helps align internal digital infrastructure with dynamic tax administration requirements and complex cross-border regulations. Using an explanatory quantitative approach, primary data were collected through structured questionnaires from 150 fiscal functional leaders of PMA companies in the Bekasi industrial cluster. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that AI adoption (β = 0.312, p = 0.001) and cloud accounting adoption (β = 0.285, p = 0.003) significantly enhance corporate tax compliance. Furthermore, external tax consultants significantly strengthen the positive effects of AI adoption (β = 0.241, p = 0.011) and cloud accounting adoption (β = 0.198, p = 0.032) on corporate tax compliance. These findings provide strategic insights into corporate fiscal governance in the Coretax era.
Demarcating Administrative Disputes and Transfer Pricing Fraud: A Corporate Mens Rea Reconstruction Model Dani Roberto Simanjuntak; Basyiruddin Nur; Ahalik Ahalik; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1116

Abstract

This study addresses the legal uncertainty in distinguishing bona fide administrative disputes under the Arm’s Length Principle (ALP) from criminal tax fraud in transfer pricing practices in Indonesia. Utilizing a juridical-normative approach combined with comparative legal analysis, this paper evaluates four landmark judicial precedents (PT Astra International Tbk, PT Asian Agri Group, PT Adaro Indonesia, and PT Kaltim Prima Coal) against PMK 172/2023, OECD DEMPE standards, and international corporate criminal liability doctrines. The findings indicate that the boundary between administrative adjustments and criminal prosecution relies on substantiating economic substance and corporate intent (mens rea), rather than nominal tax correction thresholds. This paper contributes three conceptual frameworks: (1) the Four-Layer Transfer Pricing Fraud Test, (2) the Corporate Mens Rea Reconstruction Model, and (3) the Forensic Early Warning Framework. Grounded in utilitarian theory and the ultimum remedium principle, the study advocates for prioritizing restorative administrative sanctions to maximize state revenue recovery while safeguarding the national investment climate.
Good Corporate Governance and Green Intellectual Capital on Tax Avoidance and Tax Audit Coverage Ratio as Moderators Gunawan Ruslim; Solihin Solihin; Karsam Karsam; Basyiruddin Nur
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2861

Abstract

The purpose of this study is to analyze the extent to which GCG and GIC variables influence tax avoidance, with the tax audit coverage ratio serving as a moderating variable, in clients of Ruslim and Ruslim Public Accounting Firm. A survey method was employed to collect data from 181 respondents across 39 companies, utilizing a structured questionnaire. Data analysis was conducted using PLS SEM 3.2.8 statistical tools to assess the interaction between independent and dependent variables. The results of the study indicate that Good Corporate Governance has a significant influence on Tax Avoidance with a p-value of 0.000, and Green Intellectual Capital has a considerable influence on Tax Avoidance with a p-value of 0.000. The Tax Audit Coverage Ratio significantly influences Tax Avoidance, with a p-value of 0.000. The Tax Audit Coverage Ratio moderates the influence of Good Corporate Governance on Tax Avoidance, with a p-value of 0.004. The Tax Audit Coverage Ratio moderates the influence of Green Intellectual Capital on Tax Avoidance, with a p-value of 0.001. The implications of this study suggest that an increase in Good Corporate Governance, Green Intellectual Capital, and Tax Audit Coverage Ratio will lead to a decrease in Tax Avoidance. Tax avoidance is one of the strategies companies implement in their tax policies to minimize their tax obligations in a manner that is legally compliant with applicable tax regulations.  This study also shows that companies with good GCG will engage in tax avoidance when tax audits increase, while companies with good GIC will reduce tax avoidance practices when tax audits increase. These findings are beneficial for regulators, auditors, and companies in formulating more accountable and sustainable fiscal policies.
Co-Authors Ahalik Ahalik Atik Budi Paryanti Basyiruddin Nur Dani Roberto Simanjuntak Gunawan Ruslim Indra Pradana Singawinata Jonris Hotman Tua Karsam Karsam