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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

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

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.

TINJAUAN YURIDIS PEMBUKTIAN TERBALIK DALAM PERLINDUNGAN KONSUMEN DI SEKTOR JASA KEUANGAN Kartiko, Nafis Dwi
Jurnal Dialektika Hukum Vol 7 No 2 (2025): Jurnal Dialektika Hukum
Publisher : Law Department Jenderal Achmad Yani University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36859/jdh.v7i2.4663

Penelitian ini menggali aspek pembuktian terbalik dalam perlindungan konsumen, khususnya di sektor keuangan. Menggunakan pendekatan yuridis normatif, penelitian ini memadukan Pendekatan Statuta dan Doktrinal, dengan fokus pada Undang-Undang Republik Indonesia Nomor 8 Tahun 1999 tentang Perlindungan Konsumen dan berbagai peraturan Otoritas Jasa Keuangan. Analisis ini melibatkan penelaahan doktrin-doktrin hukum dan literatur terkait untuk memahami implementasi prinsip pembuktian terbalik dalam peraturan dan praktik hukum. Hasil penelitian menemukan diskrepansi antara kerangka teoritis Undang-Undang Perlindungan Konsumen dan praktik nyata, dimana beban pembuktian sering kali masih dibebankan kepada konsumen. Di sektor jasa keuangan, meskipun POJK 6/POJK.07/2022 mendukung penyelesaian sengketa melalui LAPS Sektor Jasa Keuangan dengan mediasi dan arbitrase, terdapat ketidakselarasan dengan prinsip pembuktian terbalik. Pada arbitrase, kedua pihak, konsumen dan pelaku usaha, diwajibkan membuktikan klaim mereka sendiri. Temuan ini menggarisbawahi perlunya harmonisasi antara teori dan praktik hukum, khususnya dalam penerapan pembuktian terbalik untuk perlindungan konsumen yang efektif dan adil di sektor jasa keuangan.

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

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.

Reassessing the Matching Principle’s Relevance in Recognizing Staff Bonus Expenses in Corporate Tax Disputes Kartiko, Nafis Dwi; Amrie Firmansyah; Abdul Al-Malik Al-Muluk
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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This study aims to analyze the application of the matching principle in the context of tax disputes related to the charging of employee bonus costs and to assess the appropriateness of recognizing these costs as deductible expenses based on positive tax law in Indonesia. This study uses a normative-dogmatic legal approach that aims to interpret, explain, and systematize positive legal norms governing the recognition of tax expenses in the application of the matching principle. The results of the study show that the recognition of bonus expenses as accrued expenses better reflects economic substance than recognition as provisions, because the payment obligation has arisen from employee services that have been provided and can be reliably measured. This approach is in line with the substance over form principle, which places economic reality above administrative form. The court ruled that the obligation to pay bonuses had fulfilled the elements of certainty in terms of amount and recipient and was supported by evidence of payment realization and Article 21 tax deductions in the following year.

Tax Amnesty and the Evidentiary Standards of Ownership Transfer in Indonesian Corporate Tax Litigation Kartiko, Nafis Dwi; Alex Oktobertus Pandapotan Gultom
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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This study aims to analyze the role of tax amnesty in determining the standard of proof for asset ownership-transfer in corporate tax disputes in Indonesia, and analyze the implications of the tax amnesty policy on the implementation of state authority in the fiscal sector based on the principles of Indonesian constitutional law. Using a legal-normative method with a conceptual, statutory, and case study approach, it examines Tax Court Decision Number PUT-010465.12/2024/PP/M.XXA/2025. The results of the study show that tax amnesty not only functions as an administrative mechanism, but also as a declarative evidence tool that influences judicial assessments of share ownership transfers that are not fully reflected in formal documents. The court ruling confirms that although the Tax Amnesty Certificate does not have constitutive force, the document can be used to prove the economic substance of the transaction and the taxpayer's good faith in the asset ownership process. This study contributes to the expansion of understanding regarding the standard of proof in corporate tax litigation by positioning tax amnesty as a legal instrument that balances formal validity and material truth.

Evaluating the Arm’s Length Principle in Fiscal Corrections for Intragroup Services: Evidence from the Federal Karyatama-EMAPPL Case Kartiko, Nafis Dwi; Alex Oktobertus Pandapotan Gultom
Siyasah Dusturiyah: State Law Review Vol. 1 No. 2 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/g7tfe317

This study aims to analyze the compatibility between Indonesian domestic norms and the OECD Transfer Pricing Guidelines in the application of the arm's length principle (ALP) on the verification of cross-jurisdictional management service costs. The analysis is based on Tax Court Decision Number PUT-007752.15/2023/PP/M.XIII.B. This study employs a normative-dogmatic legal method to examine the consistency between Indonesian domestic norms and the OECD Transfer Pricing Guidelines in applying the arm’s length principle to cross-jurisdictional management service costs. The analysis integrates statutory, case, and conceptual approaches to ensure systematic coherence between positive law, jurisprudence, and international tax doctrine. Primary legal materials such as tax laws and court decisions provide binding authority, while secondary academic sources offer analytical depth to contextualize Indonesia’s doctrinal alignment within global transfer pricing standards. This study concludes that applying the arm’s length principle (ALP) to cross-jurisdictional management service costs requires balancing legal certainty with economic substance. The PT Federal Karyatama–ExxonMobil Asia Pacific Pte. Ltd. case reveals doctrinal tension between the OECD’s soft law flexibility and Indonesia’s hard law rigidity under PMK 172/2023. The findings indicate a selective convergence model, where Indonesia adopts OECD principles but enforces stricter evidentiary standards, resulting in a conservative, rule-based approach prone to interpretative disputes. This study contributes theoretically to the strengthening of the ALP and practically to the optimization of Advance Pricing Agreements and Mutual Agreement Procedures.

Dispute Resolution Of "Supreme" Brand Rights: (Study of Review Decision Number 37 Pk/Pdt. Sus-Hki/2023) Kartiko, Nafis Dwi; Soegiono, Samuel Putra; Rohman, Mohammad Syafi'ur; Tedjokusumo, Dave David; Siswanto, Carissa Amanda
Jurnal Hukum dan Sosial Politik Vol. 2 No. 3 (2024): Agustus: Jurnal Hukum dan Sosial Politik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v2i3.3246

In an era of globalization that has a significant impact on industry and commerce, trademark rights disputes are a crucial issue that needs serious attention. One trademark rights dispute that has attracted attention is the case of "Supreme," which is the focus of this study by detailing the Review Decision Number 37 PK/PDT. SUS-HKI/2023. This dispute involves companies with the trademark "Supreme," and its resolution has an important impact on trademark law in Indonesia. This research aims to dig deeper into the resolution of trademark rights disputes through these case studies. Analysis of court decisions, judges' considerations, and the legal basis used will provide a more comprehensive understanding of the trademark dispute resolution mechanism in Indonesia. Through this search, it is expected to find significant contributions to the development of trademark rights regulations and dispute resolution at the national level. This research uses normative juridical method with statutes approach, conceptual approach and case approach. The result of this research is that the trademark dispute resolution process in Indonesia follows predetermined legal steps, starting from filing a lawsuit in the District Court, continuing with the cassation process in the Supreme Court, and can reach the review stage in the Supreme Court if necessary. This approach reflects Indonesia's seriousness in handling brand disputes fairly and efficiently. The study also emphasizes the importance of good faith in the trademark registration process.

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

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.

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