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Jannah, Binti Shofiatul
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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TAX TRANSPARENCY FRAMEWORK: REKONSTRUKSI KONSEPTUAL INDIKATOR AKUNTANSI KEUANGAN UNTUK GOOD CORPORATE GOVERMANCE Muhammad Baharudin Yusuf Hidayatullah Hidayatullah; Binti Shofiatul Jannah
Al-Maqashid: Journal of Economics and Islamic Business Vol. 6 No. 02 (2025): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Universitas Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v6i02.2232

Abstract

Tax transparency is a crucial aspect of modern corporate governance, serving as an indicator of corporate accountability and reputation. This study develops a Tax Transparency Framework, a conceptual framework that integrates financial accounting indicators with Good Corporate Governance (GCG) principles to improve the quality of tax disclosure. The approach used is a literature-based conceptual one, with analysis of accounting standards, tax regulations, and previous research. The results of the study show that effective tax disclosure needs to include quantitative dimensions such as current and deferred tax expenses, fiscal reconciliation, and effective tax rates, as well as qualitative dimensions, including tax policy and regulatory compliance. The integration of accounting indicators and Good Corporate Governance principles produces a framework that functions as an internal control mechanism (agency theory) as well as a means of obtaining social legitimacy (legitimacy theory). This framework provides officers with practical guidance for companies in preparing comprehensive tax reports and serves as a regulatory reference for the development of tax disclosure standards, thereby increasing stakeholder trust and company reputation.
Co-Authors ., Nufaisa Ade Irma Suryani Lating Ainurrohman, Ahmad Miftah Ajeng Tita Nawangsari Alfarizi, Mohammad Salman Anggara, Uga Bayu Arfiani, Arini Arini Arfiani Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Atik Tri Andari Azizah, Imroatul Buchori, Imam Citra Puspa Permata Dinda Rokhmatun Nazila Dion Yanuarmawan Dwi Yandari, Aprilya Eni Pujiati Erliana Erliana Faadhilah, Amanda Fanani, Sifa Fauziah Fianta Elsya Fahira Gunawan, Alvien Hans Wakhida Rakhmatullah Husnul Hatimah Imam Buchori Imroatul Azizah Indriastuty, Nina Karimah, Adelin Khubbatil Khofifah, Imroatul Lestari, Ayu Dwi M. Luthfillah Habibi M. Maulana Asegaf Maufiroh, Rizqiyatul Maya Novitasari Maya Novitasari Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Mohammad Salman Alfarizi Muhammad Baharudin Yusuf Hidayatullah Hidayatullah Muhammad Safdar Mujayaroh, Anisa Lekha Nabila Amaro Laila Rosyda Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Permata, Citra Puspa Prayoga, Cepi Juniar Putri, Tsalis Cahyani Rabbani, Sulthon Falih Rasyid Rahayu Lestari Ria Fransisca Ifa Evendy Rizky Dian Arifin Rizky Rizaldi Al-Mubarak Sawo, Mariama Trawally Susanto, Febry Fabian Sutadji, Ika Makherta Syafira Dea Alfira Syauqiyah, Ayuning Tyas Syifaus Thianka Salsabila Ayu Prasyah Titik Agus Setiyaningsih Trisna Novitasari Tsalis Cahyani Putri Valentina Amalia Putri Winda Ningsih Winda Ningsih Yohan Bakhtiar Yudhanti, Ashari Lintang Yuliana Yuliana