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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Bisnis dan Akuntansi
Muthohiroh, Dewi Izzatul Lailatil
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Economics, Econometrics & Finance Education

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DETEKSI POTENSI PENGGELAPAN PAJAK BERBASIS FRAUD TRIANGLE (STUDI PADA PT XXX Tbk) Muthohiroh, Dewi Izzatul Lailatil
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Fenomena penggelapan pajak masih sangat banyak terjadi di Indonesia. Hal ini ditunjukkan dengan rendahnya tax ratio Indonesia (hanya mencapai 11%) jika dibandingkan dengan negara-negara di kawasan Asia lainnya yang mencapai angka 13%, serta penerimaan pajak dari tahun ke tahun yang tidak pernah mencapai target. Penelitian ini bertujuan untuk mengetahui kemampuan variabel fraud triangle (tekanan, kesempatan, dan rasionalisasi) dalam mendeteksi potensi terjadinya penggelapan pajak. Objek penelitian ini adalah PT XXX Tbk yang telah dinyatakan terbukti melakukan penggelapan pajak pada tahun 2004-2006 oleh Direktorat Jenderal Pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif dengan teknik analisis data menggunakan analisis trend. Hasil penelitian menunjukkan bahwa variabel fraud triangle yang terdiri dari tekanan, kesempatan, dan rasionalisasi dapat mendeteksi potensi terjadinya penggelapan pajak pada PT XXX Tbk. Oleh sebab itu diharapkan melalui hal ini dapat meminimalisir terjadinya penggelapan pajak.Kata Kunci: Analisis Trend, Deteksi, Fraud Triangle, Penggelapan Pajak.
THE INTERPLAY BETWEEN ESG CONTROVERSIES AND INNOVATION ON FIRM FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIA Dhiba, Sintia Farach; Muthohiroh, Dewi Izzatul Lailatil; Eriandani, Rizky
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/sbrz6d74

Abstract

This study aims to examine the impact of Environmental, Social, and Governance (ESG) controversies and innovations on firm financial performance. A total of 522 firm-year observations of Indonesia’s publicly listed non-financial companies from 2019 to 2023 were collected using purposive sampling. Data is generated from Refinitiv Eikon Database and analyzed through multiple linear regression (ordinary least squares). The findings reveal that ESG non-controversy has a consistent and significant positive effect on firm value, underscoring its role in preserving legitimacy and signaling firm’s quality. ESG innovation also shows a positive association with firm value in the full sample but loses statistical significance in sub-sample analyses split by firm size, suggesting its signaling value may be context-dependent. Firms are advised to actively minimize controversies while fostering innovative approaches to ESG initiatives, as these factors are shown to play a critical role in increasing financial performance. In contrast to existing Indonesian ESG research that aggregates ESG metrics into a single score, this study examines ESG controversies and ESG innovation as separate dimensions and concurrently exploring their impacts on firm value through the frameworks of signalling and legitimacy theory. The results offer practical insights for managers aiming to integrate ESG into corporate strategy and for investors evaluating ESG signals in valuation decisions. 
Co-Authors Dhiba, Sintia Farach Rizky Eriandani