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Analysis of Carbon Tax Potential in Coal-Fired Power Plants (PLTU) of PT. Indonesia Power: A Comparison Between Carbon Tax Payments and Carbon Credit Purchases Affardi, Chirmala Wisnu Permata; Sueb, Memed; Devano, Sony; Tanzil , Nanny DewiTanzil; Soenaria, Syaiful Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): 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.v6i1.3840

Indonesia is ranked as the 9th largest CO2 emitter globally, with emissions reaching 192.7 million metric tons of carbon (mtC). The largest source of CO2 emissions in Indonesia comes from coal processing. Despite global efforts, Indonesia remains heavily reliant on coal to meet its electricity needs. This study aims to calculate the carbon emissions generated by coal-fired power plants (PLTUs), estimate the potential carbon tax implementation from 2021 to 2023, and analyze the optimal choice between paying carbon taxes or purchasing carbon credits as an alternative to mitigate environmental impacts. The research was conducted at PT. Indonesia Power's PLTU for the period of 2022-2024 using a descriptive analysis method with a qualitative approach. The results indicate that carbon emissions at PT. Indonesia Power's PLTU increased gradually from 2021 to 2023 due to delays in implementing the carbon tax, which encouraged continued reliance on environmentally unfriendly coal as the primary fuel source. The total potential carbon tax calculation for 2021-2023, based on Law No. 7 of 2021, amounts to IDR 4,437,619,050,000. This potential tax has shown a gradual increase in line with rising carbon emissions at the PLTU. The choice between paying carbon taxes and purchasing carbon credits depends on the long-term goals and financial condition of the PLTU. If the PLTU focuses on sustainable emission reductions, investing in environmentally friendly technologies is a more strategic option to avoid escalating carbon tax costs. However, if short-term financial flexibility is prioritized, purchasing carbon credits can serve as a practical solution for the PLTU.

Pengaruh Income Shifting Incentives Terhadap Pemanfaatan Negara Tax Haven Putri, Muthi Aruni; Devano, Sony; Priyono, Agus Puji
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11064

Indonesia menghadapi tantangan berupa praktik penghindaran pajak internasional, seperti pemanfaatan negara tax haven yang bedampak pada kerugian penerimaan pajak. Salah satu praktik yang dilakukan adalah melalui strategi seperti pengalihan pendapatan (income shifting). Penelitian ini bertujuan untuk menguji pengaruh insentif pengalihan pendapatan yang di proksikan oleh agresivitas penetapan harga transfer, multinasionalitas, dan aset tak berwujud terhadap pemanfaatan negara tax haven di Indonesia. Melalui pendekatan kuantitatif, data sekunder penelitian ini berasal dari 75 laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2021-2023, menghasilkan 225 observasi yang dipilih sebagai sampel melalui teknik purposive sampling. Selanjutnya, data dianalisis menggunakan regresi logistik. Hasil penelitian ini adalah bahwa multinasionalitas dan aset tak berwujud berpengaruh secara signifikan terhadap pemanfaatan negara tax haven sedangkan agresivitas penetapan harga transfer tidak berpengaruh terhadap pemanfaatan negara tax haven. Penelitian ini diharapkan memberikan kontribusi pada pengembangan literatur penghindaran pajak internasional dan memberikan informasi kepada fiskus untuk memperbaiki regulasi terkait tax haven.

The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management Fahreza Gadjali Rahim; Sony Devano; Ahmad Zakie Mubarrok
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4131

This research aims to examine the influence of Audit Quality, Accounting Firm Size, Tax Planning on Profit Management. This quantitative research uses the transportation services sub-sector. Secondary research data was taken from companies listed on the Indonesia Stock Exchange for the 2018-2023 period using a purposive sampling technique. The influence of audit quality uses two measurement indicators, namely audit fees and audit industry specialization, for measuring KAP size using the number of auditors, then for measuring Tax Planning using Book Tax Difference and for measuring Profit Management using Discretionary Accrual. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing and Multiple Linear Regression to test the influence of audit quality, Accounting Firm Size, tax planning on earnings management. The research results show that audit quality with the audit fee indicator has no effect on earnings management, audit quality with the industry specialization indicator has a significant negative effect, Accounting Firm Size has a significant negative effect on earnings management, tax planning has no effect on earnings management and audit quality, Acounting Firm Size, Tax Planning influence earnings management.

The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality Maulana, Fajar; Devano, Sony; Harahap, Devianti Yunita
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2493

The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions should be carried out optimally, effectively, efficiently, and with high quality. The purpose of this research is to determine the influence of the implementation of risk-based audit and the utilization of information technology on the quality of tax audits. The research method used in this study is a quantitative approach with a descriptive method through a survey conducted by distributing questionnaires to the respondents, the Heads of Tax Offices (KPP), in Jakarta and West Java regions, as well as the Middle Taxpayers Offices (KPP Madya) throughout Indonesia. The research obtained a sample of 44 respondents. The data analysis technique used is Multiple Linear Regression analysis with the assistance of SPSS Version 23 software. The results of this study indicate that the implementation of risk-based audit has a positive effect on the quality of tax audits. The utilization of information technology also has a positive effect on the quality of tax audits. Simultaneously, the implementation of risk-based audit and the utilization of information technology affect the quality of tax audits.

Dampak Perubahan Tarif Pajak Penghasilan Badan Terhadap Perencanaan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Rahyuni, Dewa Ayu; Devano, Sony; Tanzil, Nanny Dewi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10182

Penelitian dilakukan untuk menguji pengaruh perubahan tarif pajak penghasilan badan terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini menganalisis 11 perusahaan yang terkena dampak dan 11 perusahaan yang tidak terkena dampak Covid-19 yang masuk pada daftar Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian analisis regresi data panel dan pemilihan sampel menggunakan purposive sampling dengan objek pengamatan sebanyak 132 sampel. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang tidak terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang tidak terdampak Covid-19.

Pengaruh Income Shifting Incentives Terhadap Pemanfaatan Negara Tax Haven Putri, Muthi Aruni; Devano, Sony; Priyono, Agus Puji
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11064

Indonesia menghadapi tantangan berupa praktik penghindaran pajak internasional, seperti pemanfaatan negara tax haven yang bedampak pada kerugian penerimaan pajak. Salah satu praktik yang dilakukan adalah melalui strategi seperti pengalihan pendapatan (income shifting). Penelitian ini bertujuan untuk menguji pengaruh insentif pengalihan pendapatan yang di proksikan oleh agresivitas penetapan harga transfer, multinasionalitas, dan aset tak berwujud terhadap pemanfaatan negara tax haven di Indonesia. Melalui pendekatan kuantitatif, data sekunder penelitian ini berasal dari 75 laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2021-2023, menghasilkan 225 observasi yang dipilih sebagai sampel melalui teknik purposive sampling. Selanjutnya, data dianalisis menggunakan regresi logistik. Hasil penelitian ini adalah bahwa multinasionalitas dan aset tak berwujud berpengaruh secara signifikan terhadap pemanfaatan negara tax haven sedangkan agresivitas penetapan harga transfer tidak berpengaruh terhadap pemanfaatan negara tax haven. Penelitian ini diharapkan memberikan kontribusi pada pengembangan literatur penghindaran pajak internasional dan memberikan informasi kepada fiskus untuk memperbaiki regulasi terkait tax haven.

A Bibliometric Analysis of Competence, Independence, and Big Data Analytics in Enhancing Investigative Audit Effectiveness Rachmah Wulandari Tinambunan; Sony Devano; Devianti Yunita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7687

The This research emerged in response to the increasing need for more effective investigative auditing amid growing demands for accountability, transparency, and data-driven decision-making. The primary objective of this systematic literature review is to identify, characterize, and analyze global research trends related to auditor competence, professional independence, and the application of big data analytics in investigative audit practices. Using systematic review techniques as the core methodology, researchers collected and analyzed 795 documents from the Scopus database, covering the publication period from 2020 to 2025. The findings reveal a consistent increase in research interest, with significant contributions from various countries, particularly the United States, the United Kingdom, and Indonesia. The documents reviewed highlight themes such as the role of auditor skills in fraud detection, the influence of independence on audit objectivity, and the transformative potential of big data technologies. Factors such as international collaboration, institutional support, and the growing complexity of financial ecosystems contribute to the acceleration of scholarly output in this field. This study offers key insights and practical recommendations to strengthen audit quality by integrating behavioral, ethical, and technological dimensions within investigative audit frameworks.

A Bibliometric Analysis of The Nexus betwen Tax Avoidance and Corporate Social Responsibility: Mapping the Intellectual Structure and Future Research Agenda Riyani, Rita Nurul; Devano, Sony; Priyono, Agus Puji
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9125

This study seeks to have to map the development of research on the relationship between tax avoidance and Corporate Social Responsibility (CSR) through a bibliometric analysis of 760 Scopus-indexed articles published from 2015 to 2025. The analysis was conducted to have using publication trends, keyword co-occurrence, thematic networks, and topic evolution. The findings indicate to have a substantial increase in the literature, with an annual growth rate of 22.89%, positioning the nexus between tax avoidance and Corporate Social Responsibility (CSR) as the central focus of scholarly attention, supported by related themes such as corporate governance, sustainability, and ESG. This study also reveals to have a shift in the research direction toward a broader and more integrated approach. These results highlight to have the importance of transparency and sustainable tax governance for both companies and regulators. Overall, this research offers to have a comprehensive overview of the evolving dynamics of tax-related studies within the context of Corporate Social Responsibility (CSR) and can serve to have as a foundation for guiding future research directions.

A Comparative Bibliometric Analysis of Tax Compliance Research in Developed and Developing Countries (2014–2024) Menno Bire, Mona Anjali Hana; Devano, Sony; Herdianty, Selly
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to conduct a comparative analysis of trends, collaborations, and research frameworks on tax compliance in developed and developing countries from 2014 to 2024. The research sample comprises 109 articles on tax compliance from developed countries and 758 from developing countries, identified in the Scopus database using the PRISMA approach. This study uses bibliometric analysis with the RStudio tool to identify the evolution of themes, author and institutional networks, and keyword visualisation and citation patterns. The results show that developed countries publish more articles on tax administration systems, governance stability, and economic structure analysis. In contrast, developing countries focus more on governance issues, corruption challenges, the information sector, and institutional capacity. In addition, there are disparities in the participation of developing countries in global research networks, including differences in topic emphasis and international collaboration. This study emphasises the importance of integrating qualitative and quantitative analysis to improve understanding of structural issues related to tax compliance and to inform future tax policy strategies.

Carbon Tax : Potential For State Revenue And Potential For Carbon Emission Reduction In Indonesia Al Maliki, Muhamad Aburizal; Devano, Sony; Muhlisin, Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9170

This study aims to analyze the potential impact of carbon tax implementation on state revenue and carbon emission reduction in Indonesia. Using a mixed-methods approach that combines both qualitative and quantitative methods, data were collected through interviews and document analysis. The results indicate that implementing a carbon tax in Indonesia holds significant potential for increasing state revenue. By applying the calculation formula namely Revenue = Carbon Emissions × Tax Rate, the estimated state revenue would reach approximately IDR 123.86 trillion for the period of 2018–2022, assuming a carbon tax rate of IDR 30,000 per ton CO₂e is applied nationally. This finding suggests that carbon tax can function not only as an environmental control instrument but also as a strategic alternative source of state financing in the transition toward a green economy. Additionally, the carbon tax has the potential to reduce carbon emissions. Based on the OECD (2022) study, each €10/ton CO₂e increase results in a 1.5% decrease in emissions, implying an emission-price elasticity (dE/dP) of -0.15. If Indonesia implements a tax rate equivalent to €30/ton CO₂e, the theoretical emission reduction could reach 4.5%. This level of elasticity demonstrates that a carbon tax policy could serve as an effective instrument for gradual emission reduction, particularly when expanded to major sectors such as energy, transportation, and land-use change.

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