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All Journal Jurnal Organisasi Dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah Abdimasku : Jurnal Pengabdian Masyarakat International Journal of Social and Management Studies (IJOSMAS) Dedikasi: Jurnal Pengabdian Masyarakat Review on Islamic Accounting Review of Accounting and Taxation Islamic Economics Methodology Accounting and Sustainability Business and Sustainability
Taqi, Muhamad
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Review on Islamic Accounting

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The Effect of Company Size, Tax Haven, and Foreign Ownership on Thin Capitalization Practices with ROA as a Control Variable Faza, Cikal Aqilah; Taqi, Muhamad; Mukhtar
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.405

Abstract

The practice of thin capitalization is a form of international tax avoidance. The trick is to hoard debt to be calculated as a tax-deductible expense. This design arises because tax provisions distinguish the treatment between interest and dividends. This research examines how the size of a company, tax haven, and foreign ownership affect thin capitalization and uses Return on Asset (ROA) as a control variable. Listed on the IDX are companies from the manufacturing sector for the years 2018 to 2022, which comprise the population for this study. The research sample selection used the purposive sampling method and obtained a sample of 275 samples that met the criteria and data processing using the SPSS 25 application. This study shows the results: company size has a positive effect on thin capitalization, tax haven has a negative effect on thin capitalization, foreign ownership has no effect on thin capitalization and ROA as a control variable has no effect on thin capitalization.
AI Application in Accounting Studies Taqi, Muhamad
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.598

Abstract

This study aims to see the development of research on the topic of "Artificial Intelligence in Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Artificial Intelligence in Accounting" which comes from the Scopus database with a total of 181 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Artificial Intelligence in Accounting" research development in the world. The results of the study found that there were 6 clusters with the most used words being impact, quality, adoption, challenge, firm, relationship, factor, value, and industry. Then, the research path topics related to Artificial Intelligence in Accounting are The impact of AI on auditing practice, AI and automation in accounting, AI adoption in accounting education, Blockchain adoption in accounting firms, Artificial intelligence in financial reporting, and AI integration in AIS.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Alfarisi, Inzaghi Fakhrij Bustanul Arifin Dharmendra Diffa, Diffa Ayomi Mayapa Faza, Cikal Aqilah Helmi Yazid HENDRIETA FERIEKA, HENDRIETA Ismaya, Agus Ka Tiong Manik, Cornelius Tona Meutia, Meutia Muchlish, Munawar Muchlish Mukhtar Musyaffa, Muhammad Syihabuddin Nabila, Isyeh Salma Bilqis Ningrum, Novita Kurnia Pramesti, Nadya Arum Puspita, Amelia Tri Riri Fitriani Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saputra, Muhammad Alwi Nanda Susanto, Denny Syaula, Ersyi Tri Lestari Tubagus Ismail Zafira, Aida