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All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Forum Bisnis dan Kewirausahaan Munaddhomah: Jurnal Manajemen Pendidikan Islam Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Artificial Intelligence and Digital Business Jurnal Sains Manajemen  Nitro Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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GOVERNANCE QUALITY, ECONOMIC SUSTAINABILITY, AND TAX REVENUE: A MODERATION ANALYSIS Kalsum, Umi; Susetyo, Didik; Saftiana, Yulia; Fuadah, Luk Luk
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 2 (2026): Volume 10, Nomor 2, April 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i2.54193

Abstract

This study examines the effect of governance quality on tax revenue and investigates the moderating role of economic sustainability. Grounded in the Quality of Governance (QoG) framework, Agency Theory, and Sustainable Growth Theory, this research explains how institutional quality influences fiscal capacity and how economic sustainability conditions this relationship. The study employs an explanatory quantitative design using an unbalanced panel dataset of seven ASEAN countries over the period 1996–2023, comprising 196 observations selected through purposive sampling based on data availability and consistency. Secondary data are obtained from the World Bank’s Worldwide Governance Indicators (WGI), World Development Indicators (WDI), and the International Country Risk Guide (ICRG). The analysis is conducted using panel data regression and Moderated Regression Analysis (MRA) with robust standard errors to address heteroskedasticity and autocorrelation. The results show that government effectiveness, regulatory quality, rule of law, and voice and accountability have positive and significant effects on tax revenue, while control of corruption and political stability exhibit negative short-term effects. Furthermore, economic sustainability strengthens the positive relationship between governance quality and tax revenue while weakening the effects of certain governance dimensions. These findings indicate that governance reforms alone are insufficient without supportive and sustainable economic conditions. This study contributes by integrating governance quality and economic sustainability into a unified framework and provides policy implications for developing countries in designing integrated strategies to enhance tax revenue performance.
THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Asngari, Imam; Novriansa, Agil; Kalsum, Umi; Siahaan, Hani
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.35419

Abstract

This research explores corporate tax avoidance (TA) by assessing the roles of capital intensity (CI) and environmental, social, and governance (ESG) performance, while also considering board gender diversity (BGD) as a moderating factor within non-financial firms in ASEAN. The study is based on panel data from 185 companies observed over a five-year timeframe. The empirical evidence demonstrates that ESG engagement is significantly associated with variations in tax avoidance behavior, indicating that firms with stronger ESG commitments tend to adopt distinct tax strategies. Capital intensity is also identified as a key determinant, showing a stable and statistically significant relationship across all estimation models. To enhance analytical rigor, firm-level characteristics such as profitability (ROA), leverage (DER), and company size (FS) are included as control variables. Moreover, the findings reveal that board gender diversity strengthens the interaction between capital intensity and tax avoidance, highlighting the importance of governance structure in shaping corporate tax decisions. The study further observes a notable rise in tax avoidance activities among ASEAN firms during the COVID-19 period, both in immediate and extended horizons. These results underline the urgency for regulators to implement more robust ESG disclosure standards to improve transparency and ensure more effective tax supervision.
Board of Director Characteristics and Financial Distress in the ASEAN Region: The Moderating Role of Sustainability Committee Damayani, Fitri; Fuadah, Luk Luk; Yuniarti, Emylia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6659

Abstract

This research is motivated by the emergence of the Covid-19 pandemic, which has caused a crisis for companies in various business sectors, potentially leading to financial distress. Board of director characteristics such as gender diversity, education, and tenure can be important aspects in navigating difficult circumstances. The sustainability committee is also a much-needed committee and is expected to strengthen board characteristics in mitigating financial distress. This study uses a quantitative approach with secondary data from 202 companies in the ASEAN region for the period 2020-2024. Data analysis was conducted using panel data regression, a moderated regression analysis, and robust standard error with the assistance of Eviews 12. The results show that gender diversity and education have no significant effect on financial distress, while tenure positively affects financial distress. The sustainability committee cannot moderate the effect of gender diversity and tenure on financial distress but can weaken the positive effect of education on financial distress. These findings indicate that financial distress can be reduced when the board of directors implements its intellectual insights together with the sustainability committee. However, companies should be wary of the average director tenure because it has the potential to increase financial distress.
Co-Authors Abd. Rasyid Syamsuri Agil Novriansa Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Azwardi Azwardi Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Fadlhlurrahman, Rafli Fadly Usman Failasufa, Mila Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Imam Asngari Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani KEMAS M HUSNI THAMRIN, KEMAS M HUSNI Khalisah Chaidir, Kiara Shafah Lestari, Desak Nyoman Lia Martiza, Berlika Sharla Meilanda, Putri Muhammad Abdillah Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putra, Edo Arta Fandala Putri, Anggia Marshanda Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rifanka, Namira Salsa Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Siahaan, Hani Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Triasma, Citra Umi Kalsum Yulia Saftiana YULIA SAFTIANA, YULIA Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnaini Yusnidar Yusnidar Zamroni, M. Afif