Article Per Year (5 Year)
p-Index From 2021 - 2026
4.679
P-Index
This Author published in this journals
All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL PENDIDIKAN TAMBUSAI JURNAL ILMIAH LIVING LAW Jurnal Riset Bisnis dan Investasi Jurnal Aplikasi Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) LEGAL BRIEF Jurnal Ekonomi KIAT Educoretax Administrative and Environmental Law Review Journal of Legal and Cultural Analytics (JLCA) Indonesia Law Reform Journal (ILREJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Applied and Industrial Sciences (ESA) Priviet Social Sciences Journal Journal of Contemporary Law Studies The International Journal of Financial Systems Activa Yuris: Jurnal Hukum Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Accounting Analysis Journal Siyasah Dusturiyah: State Law Review Jurnal Hukum dan Sosial Politik
Kartiko, Nafis Dwi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Revisiting Value-Added Tax Structures: Strategies For Mitigating Regressivity In Basic Commodities Consumption Kartiko, Nafis Dwi; Firmansyah, Amrie
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.668

Abstract

This study explores the advantages and disadvantages of implementing a value-added tax on tax-exempt essential goods in Indonesia. The research employs historical, comparative, empirical, and normative legal methods to analyze the tax policy's legal and socio-economic context and assess its impacts and challenges. The analysis shows that applying VAT to necessities with exemptions can increase transparency, reduce tax avoidance, and ensure a fair distribution of the tax burden among businesses and consumers. However, this policy may impose additional administrative burdens and financial pressures on companies, particularly small and medium enterprises. It is crucial to balance promoting tax compliance and alleviating excessive administrative requirements. This research provides extensive insights into the dynamics of VAT policy on essential goods in Indonesia. It presents new perspectives on the distribution of economic burden and provides recommendations based on thorough legal analysis.
Analysis of the Impact of Monopoly Practices in the Entertainment Sector Kartiko, Nafis Dwi; Soegiono, Samuel Putra
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i2.8405

Abstract

This study aims to investigate the practice of monopoly in the entertainment sector in Indonesia. Specifically, it focuses on the alleged conspiracy between venue owners and sound system equipment rental vendors. This study investigates the extent to which exclusive cooperation can be categorized as a monopoly according to Law No. 5/1999 on the Prohibition of Monopolistic Practices and Unfair Business Competition, using the Normative-Dogmatic Juridical method. The text also mentions the prohibition of monopolistic practices and unfair business competition. The focus is on analyzing analysis of existing legal norms, through a deductive approach to identify violations of the law that occur without connecting directly with the social context of society. Research Results: The study indicates that conspiracies in the entertainment industry reflect monopolistic practices that violate legal norms. These practices eliminate market diversity, limit consumer choice, and result in uncompetitive prices and reduced service quality. These findings contribute to the competition law literature by providing a new interpretation of monopolistic practices at a smaller scale and in a more contextualized manner. They also offer input for stakeholders in designing effective regulations to prevent monopolization, support innovation, and protect consumers.
Does Tax Amnesty Reduce Tax Risk in Indonesia? Firmansyah, Amrie; Kartiko, Nafis Dwi
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.33205

Abstract

Objective This study examines tax risk before and after the implementation period of the tax amnesty policy in Indonesian listed companies.Design/methodology The method employed in this study is a quantitative approach. The research data is in the form of information in financial statements obtained from www.idx.co.id for 2011-2015 and 2017-2021. The population used in this study is all companies listed on the Indonesian Stock Exchange from 2011 to 2021. This study obtains 182 observations based on the purposive sampling method. Hypotheses were tested using the Wilcoxon Signed Rank Test.Results This research concludes that there is a tax risk reduction following the tax amnesty implementation based on cash ETR and GAAP ETR. These results indicate that the ratio of cash tax to pre-tax income paid by companies after the tax amnesty policy experienced a significant reduction in volatility, as well as the comparison of corporate income tax to pre-tax income after the implementation of the tax amnesty policy.Research Limitations/Implications Several sampling criteria, such as excluding GAAP ETR and Cash ETR values that are negative and greater than 1, result in a reduced sample size. In addition, this study only uses data from listed companies to facilitate access to the data used in the study.Novelty/Originality Previous studies have focused on the causality between tax risk, firm risk, or other predictive variables. This study tests tax risk before and after implementing the tax amnesty policy. Thus, this study can capture the significance of changes in the volatility of taxpayers' tax payments/ expenditures before and after the implementation of the tax amnesty in Indonesia.
POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA Stilia, Lilian Yuniar; Riandoko, Riko; Kartiko, Nafis Dwi
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.327

Abstract

This study analyses the connection between procedural justice, trust and power concerning tax compliance in Indonesia and investigates the mediating influence of trust and power tax authorities hold in this relationship. While various factors play a role in tax compliance behaviour in Indonesia, the country still struggles to achieve maximum compliance, falling short of international standards in terms of tax ratio. Only half of Indonesians have confidence in the tax system, and procedural justice is closely linked to power and trust. This study is groundbreaking as it is the first to investigate these three factors simultaneously in Indonesia. A quantitative approach was employed, with data gathered from 371 taxpayers and analyzed using the PLS-SEM method. The findings indicate that legitimate power and trust are positively associated with voluntary tax compliance and function as mediators between procedural justice and tax compliance. However, no correlation was found between procedural justice and tax compliance or between coercive power and tax compliance. To enhance taxpayer compliance in Indonesia, it is recommended to bolster trust in the tax authority and its jurisdictions. This study addresses a gap in the tax compliance literature. It enhances the theoretical framework, providing valuable practical insights for compliance improvement strategies, particularly for the Indonesian Directorate General of Taxes. The findings support developing more effective policies, improving tax education, and promoting transparency to strengthen public trust and compliance.
Juridical Analysis of Interim Decisions in Cases of Embezzlement in Office: Case Study of Decision Number 664/Pid.B/2013/PN.Jkt.Sel. Kartiko, Nafis Dwi
Journal of Legal and Cultural Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i1.8112

Abstract

This research focuses on the juridical analysis of interlocutory decisions in cases of embezzlement in office, with a case study of RD. Yudi Suyud Indriardi and PT Employee Cooperative. Indonesian post. Existing studies generally take a normative approach to the regulation of legal processes, but are still limited in providing analysis of the application of these laws in actual judicial practice. This research aims to fill this gap by providing a more concrete analysis and possible solutions to the inconsistencies that exist in interlocutory decisions. The research method used is a normative juridical approach using primary and secondary legal materials. In-depth and focused research on cases such as RD Yudi Suyud Indriardi will produce new insights regarding the application of Article 143 of the Criminal Procedure Code which aims to strengthen the legal basis of judges' decisions and guarantee the rights of defendants. This research makes a significant contribution to theoretical understanding and practical application in the justice system. By examining cases and court decisions, this research contributes to the enrichment of existing legal literature by providing an in-depth analysis of the extent to which judges' considerations influence the validity and quality of decisions. From a practical perspective, this research demonstrates the need for precision in the writing and formulation of indictments and judge's decisions, which must meet the standards set by law. This research also emphasizes the importance of better understanding of Article 143 of the Criminal Procedure Code among legal practitioners.
Analysis of the Copyright Dispute Decision Between Djanuar Ishak and PT. Elang Prima Retailindo: Study Of Commercial Court Decision Number 35/PDT.SUS-COPYRIGHT/2021/PN JKT.PUS Kartiko, Nafis Dwi; Soegiono, Samuel Putra
Journal of Legal and Cultural Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i1.8335

Abstract

This research aims to analyze the legal aspects involved in copyright protection in Indonesia and provide recommendations for the improvement of copyright protection, particularly regarding copyright enforcement in the use of works for advertising purposes without permission. Using a normative-doctrinal juridical approach, this research investigates the legal framework governing copyright in Indonesia through a systematic analysis of relevant legislation, principles and rules of law. The research focuses on the internal assessment of Indonesian positive law by exploring the prevailing legal conceptions and principles, examining Case Number 35/Pdt.Sus-Copyright/2021/PN Jkt.Pst as the main case study. The results show the importance of the state in protecting intellectual property rights to maintain dignity and respect for individual works. This research is expected to enrich the intellectual property law literature and increase public awareness and understanding of the importance of asking permission to creators when using their works, as well as encourage the government and relevant institutions to take concrete steps to strengthen copyright protection.
CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia Firmansyah, Amrie; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.17826

Abstract

Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender. The study considers how regulatory constraints, firm characteristics, and macroeconomic factors shape corporate liquidity decisions. Method: Using data from 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2004 to 2022, this study analyzes 637 firm-year observations. The Ordinary Least Squares (OLS) regression model assesses the relationship between CEO demographics and cash holdings, incorporating firm-specific and macroeconomic control variables such as firm size, leverage, working capital, inflation, and GDP growth. Findings: The result reveals that CEO tenure negatively affects corporate cash holdings, suggesting that longer-tenured CEOs may optimize liquidity management rather than hold excess cash. CEO education positively influences cash holding, reflecting a stronger understanding of financial management and risk mitigation. In contrast, CEO age shows an insignificant effect, implying that experience and strategic priorities may matter more than age alone. Female CEOs exhibit a negative influence on cash holdings, possibly due to a more cautious financial approach or external governance expectations. Novelty: The study contributes to the literature on corporate liquidity by integrating CEO demographic factors with firm-specific and macroeconomic contexts. It extends the application of the upper echelons theory in a highly regulated sector, demonstrating how leadership traits influence cash management decisions. The research offers valuable insights for regulators, investors, and corporate boards in evaluating CEO profiles when assessing financial policies and risk management strategies.
Can Tax Avoidance Be a Moderator in the Relationship Between Earnings Management and Firm Value? Firmansyah, Amrie; Amanta, Hafiz Putra; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.34057

Abstract

Purpose: The study examines the effect of earnings management on firm value and investigates whether tax avoidance moderates this relationship in the context of the Indonesian capital market. The research is motivated by concerns about financial transparency and corporate credibility in emerging markets, where weak enforcement and managerial discretion often influence investor confidence. Method: The study uses panel data of 3,835 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2010–2022. Samples were selected through purposive sampling based on data completeness and reporting consistency. Multiple regression analysis is employed to test the proposed hypotheses. Findings:  The result reveals that earnings management significantly reduces firm value, confirming that discretionary financial reporting practices weaken market confidence. Meanwhile, tax avoidance does not strengthen this negative effect, indicating that investors view tax minimization independently from earnings management behavior. Novelty: The study provides empirical evidence from an emerging market showing that tax avoidance does not amplify the adverse market perception of earnings management. The findings emphasize that investor responses in Indonesia are shaped more by earnings quality than tax strategies.
Reforming teacher salary policy to strengthen human capital development in Indonesia 2045 Kartiko, Nafis Dwi; Gultom, Alex Oktobertus Pandapotan
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.796

Abstract

This study aims to explore teacher salary schemes as a strategic instrument for strengthening human capital formation in the context of Indonesia Emas 2045. This study uses a qualitative approach to understand the relationship between teacher compensation and human capital quality through a conceptual and contextual analysis. The literature review method was chosen because it systematically examines theories, empirical findings, and regulatory frameworks. The main sources of research include laws and regulations governing teacher welfare, official reports from state institutions such as the Central Statistics Agency and the Ministry of Education, and international publications, including the OECD, which provide cross-country comparative data. The data collection strategy involved selecting documents with high credibility, direct relevance, and up-to-date information, which were then analyzed using content analysis techniques that emphasized categorization, interpretation, and synthesis. The results of the study show that teacher salary policy reform is a strategic prerequisite for strengthening the quality of human capital and accelerating Indonesia's competitiveness. Evidence from the 2022 PISA results, which show a decline in mathematics, reading, and science achievement, confirms the urgency of improving instructional quality based on teacher welfare and professionalism in Indonesia. Human capital theory explains that investing in educators as knowledge producers can increase productivity and drive long-term growth through skill accumulation and innovation diffusion. Literature findings show that adequate compensation strengthens motivation, retention, and pedagogical commitment, whereas low salaries correlate with a decline in teaching performance and student engagement.
Dampak Hilirisasi Industri Manufaktur Terhadap Pertumbuhan Hijau Inklusif Mu’min, M. Silahul; Kartiko, Nafis Dwi; Anam, Muhammad Syariful
Jurnal Ekonomi KIAT Vol. 36 No. 2 (2025): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2025.25093

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh hilirisasi industri manufaktur di Kalimantan terhadap pertumbuhan hijau yang inklusif. Desain/Metodologi/Pendekatan: Dengan menggunakan data dari Badan Pusat Statistik dan menerapkan konsep inclusive green growth (IGG), penelitian ini membagi pertumbuhan tersebut ke dalam tiga dimensi: ekonomi, sosial, dan lingkungan, yang diukur melalui 17 variabel. Penelitian ini mengadopsi metode normalisasi Minimum-Maksimum untuk data, sehingga memungkinkan perbandingan yang setara antarvariabel. Penelitian ini menggunakan metode regresi panel untuk mengestimasi pengaruh kebijakan hilirisasi manufaktur terhadap pertumbuhan hijau inklusif di Pulau Kalimantan. Temuan: Hasil dari penelitian ini menunjukkan variasi signifikan antarprovinsi dalam pencapaian IGGI. Analisis regresi yang dilakukan menunjukkan bahwa meskipun hilirisasi berpotensi mendukung pertumbuhan hijau, faktor-faktor lain seperti kondisi ekonomi dan sosial daerah juga berperan penting. Temuan ini menegaskan perlunya kebijakan yang terintegrasi yang tidak hanya fokus pada hilirisasi tetapi juga pada peningkatan sosial dan pengelolaan lingkungan untuk mencapai pertumbuhan yang berkelanjutan dan inklusif. Keterbatasan dan Implikasi Penelitian: Keterbatasan proksi hilirisasi (dummy) dan ketersediaan data dapat memengaruhi generalisasi; riset lanjut perlu indikator hilirisasi yang lebih granular serta evaluasi kausal jangka panjang lintas-sektor. Implikasi Praktis: Kebijakan hilirisasi berperan sebagai mekanisme kondisional yang menentukan apakah industrialisasi manufaktur mampu mendorong pertumbuhan hijau inklusif, sehingga implementasinya perlu diintegrasikan dengan regulasi lingkungan, investasi teknologi bersih, dan disesuaikan dengan karakteristik provinsi di Kalimantan. Orisinalitas/Nilai: Studi regional pertama yang menggabungkan indeks IGG komposit dan interaksi kebijakan hilirisasi-manufaktur di Kalimantan untuk menilai dampak keberlanjutan yang inklusif.
Co-Authors Abdul Al-Malik Al-Muluk Agustin Widjiastuti Alex Oktobertus Pandapotan Gultom Amanta, Hafiz Putra Amrie Firmansyah Anam, Muhammad Syariful Astrid Athina Indradewi Boong, Vicariya Retnowati Fajar Sugianto Gultom, Alex Oktobertus Pandapotan Hanunisa, Salma Zhafira Ismi Fathia Rachmi, Ismi Fathia Mohamad Heykal Mu’min, M. Silahul Riandoko, Riko Rohman, Mohammad Syafi'ur Sanjaya, Niki Siswanto, Carissa Amanda Soegiono, Samuel Putra Stilia, Lilian Yuniar Tedjokusumo, Dave David Tokuyama , Shintaro Yuni Priskila Ginting