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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi The Indonesian Accounting Review Jurnal Kelautan Nasional Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Research Horizon Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Business, Management & Accounting Journal Asian Journal of Management, Entrepreneurship and Social Science E-JURNAL AKUNTANSI
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Redefining Corporate Tax Avoidance through Strategic Sustainability Issues Octaviani, Dewi W.; Fadjarenie, Agustin; Widayati, Catur; Tarmidi, Deden
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3036

Abstract

This study investigates the impact of corporate sustainability practices—specifically ESG performance, renewable energy adoption, and sustainability-oriented tax strategies—on tax avoidance within Indonesia’s energy sector. It explores the intersection between fiscal strategy and environmental governance in addressing ethical and sustainability-related challenges in corporate behavior. A mixed-methods approach was employed to gain a comprehensive understanding: the quantitative component analyzed 464 firm-year observations, while the qualitative component involved semi-structured interviews with five key informants, including tax professionals and sustainability managers. The quantitative results reveal that firms with stronger ESG engagement, higher proportions of renewable energy usage, and lower effective tax rates tend to exhibit lower levels of tax avoidance. These findings are reinforced by qualitative insights, which indicate that ethical values, reputational concerns, and organizational transparency significantly influence managerial tax decisions. However, inconsistent fiscal incentives and regulatory uncertainties in Indonesia remain major barriers to integrating sustainability into corporate tax strategies. This study contributes to the literature by reframing tax avoidance not merely as a legal or financial matter, but as a strategic sustainability issue embedded in corporate governance and operations. It offers practical policy implications, highlighting the need for coherent and targeted fiscal incentives to support the clean energy transition and ethical tax conduct in emerging economies. Keywords: Tax Avoidance; ESG Performance; Renewable Energy; Sustainability Governance; Mixed-Methods Approach.
Supervisory Function and Corporate Tax Policy: Gender Analysis Tarmidi, Deden; Fadjarenie, Agustin; Ahmad, Noor Hazlina; Imaningsih, Erna Sofriana; Pramudena, Sri Marti
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4759

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.
Tax Avoidance in Indonesian Infrastructure Companies: Roles of CEO Narcissism, Related Party Transactions, and Audit Quality Oon Sarwono; Fadjarenie, Agustin
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.765

Abstract

Taxation serves as one of the most crucial sources of state revenue for financing various development programs and public services This study examines the effect of CEO narcissism, related party transactions, and audit quality on tax avoidance. The sample consists of 34 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analysis uses panel data regression with a Fixed Effect model, selected based on Hausman and Chow test results. Findings show that CEO narcissism and related party transactions have a significant positive effect on tax avoidance, while audit quality has a significant negative effect. This study expands existing literature by integrating behavioral, transactional, and governance dimensions into a unified framework for analyzing tax avoidance. It is among the few studies applying a visual-based proxy CEO photo prominence to measure narcissism in the Indonesian context. A noteworthy context of this study is the regulatory exemption from the 4:1 debt-to-equity ratio limit granted to infrastructure firms in Indonesia, allowing them greater flexibility in financing through related party loans. While supporting development goals, this exemption also raises the risk of tax avoidance. By highlighting how personality traits, intra-group financing, and auditor oversight interact, this study offers insights for improving corporate governance and tax policy, particularly in strategic sectors like infrastructure.
Construction Claim Recognition Challenges in State-Owned Enterprises : A Case Study in Indonesian SOEs Borkat, Borkat; Fadjarenie, Rien Agustin
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 8 (2025): JETBIS : Journal of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i8.196

Abstract

Infrastructure development is a strategic national priority in Indonesia, supported by State Capital Participation (PMN) in state-owned enterprises (SOEs), particularly in the construction sector. However, implementing PSAK 72 presents major challenges when applied to construction claims. This qualitative case study investigates how revenue from construction claims is recognized and disclosed in a SOE engaged in national infrastructure projects. Based on semi-structured interviews with board members and accounting standard-setters, the findings reveal a significant gap between PSAK 72’s normative requirements and field practices. While PSAK 72 requires sufficient evidence of performance obligations and high collectibility before recognizing revenue, in practice, revenue is recorded based on site instructions, technical progress, and managerial judgment—often without formal contract modifications. This divergence is driven by the pressure to meet performance targets and ensure financial continuity amid project funding constraints. The study contributes to the accounting literature by uncovering loopholes in claim recognition and proposing a context-sensitive governance framework. These findings offer valuable implications for regulators, auditors, and corporate governance institutions seeking to enhance transparency and alignment in public infrastructure financial reporting.
Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol. 5 No. 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

Abstract

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.
Construction Claim Recognition Challenges in State-Owned Enterprises : A Case Study in Indonesian SOEs Borkat, Borkat; Fadjarenie, Rien Agustin
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 8 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i8.196

Abstract

Infrastructure development is a strategic national priority in Indonesia, supported by State Capital Participation (PMN) in state-owned enterprises (SOEs), particularly in the construction sector. However, implementing PSAK 72 presents major challenges when applied to construction claims. This qualitative case study investigates how revenue from construction claims is recognized and disclosed in a SOE engaged in national infrastructure projects. Based on semi-structured interviews with board members and accounting standard-setters, the findings reveal a significant gap between PSAK 72’s normative requirements and field practices. While PSAK 72 requires sufficient evidence of performance obligations and high collectibility before recognizing revenue, in practice, revenue is recorded based on site instructions, technical progress, and managerial judgment—often without formal contract modifications. This divergence is driven by the pressure to meet performance targets and ensure financial continuity amid project funding constraints. The study contributes to the accounting literature by uncovering loopholes in claim recognition and proposing a context-sensitive governance framework. These findings offer valuable implications for regulators, auditors, and corporate governance institutions seeking to enhance transparency and alignment in public infrastructure financial reporting.
Cost Reduction Strategy In Manufacturing Industries Empirical Evidence From Indonesia Fadjarenie, Rien Agustin; Rachmadani, Citra; Tarmidi, Deden
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1747

Abstract

The COVID-19 pandemic has forced manufacturing industries to be efficient in multiple fields. This study examines the effect of raw material management using Material Flow Cost Accounting and waste cost for Non-Product Output cost on implementing cost reduction strategies. Data was gathered by analyzing annual financial reports as well as sustainability reports. The study finds that organizations can reach efficiency by managing the cost of the raw materials using Material Flow Cost Accounting and Non-Product Output costs when implementing a cost reduction strategy. The research contributes to developing the concept of cost reduction through the Environmental Management Accounting approach, which is still rare in this field, in addition to the traditional method of cost accounting that organizations have carried out to achieve cost efficiency.
The Effect of Financial Leverage, Capital Turnover, Asset Composition, Firm Size on The Tendency of Financial Statement Fraud Fatimah, Nina; Fadjarenie, Agustin
Journal of Management Economic and Financial Vol. 2 No. 5 (2024): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v2i5.62

Abstract

This study aims to determine the factors that can predict the tendency of financial statement fraud in manufacturing companies. This study used a sample of 185 manufacturing companies that published financial reports on the Indonesia Stock Exchange for three years, namely 2019 to 2021. The data collection method was carried out by purposive sampling. While the analysis used was panel data regression. The results of the data analysis showed that all independent variables Financial Leverage (X1), Capital Turnover (X2), Asset Composition (X3), and Firm Size (X4) influenced the tendency of financial statement fraud.
Effect of Directors' Bonus Compensation, Institutional Ownership and Size of The Board of Directors on Profit Management Handayani, Wike; Fadjarenie, Agustin
Journal Research of Social Science, Economics, and Management Vol. 2 No. 6 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i06.360

Abstract

The current business development is very fast, which encourages organizations to be able to continue to present reliable and accountable financial information for their users. Reliable financial information is very necessary for decision-makers, especially stakeholders and potential investors, especially to make investments. Unqualified and reliable financial statements produce Earning Management and Financial Fraud Reporting. Research design is a blueprint, that is, a design for collecting, measuring, and analyzing data, which is designed to answer the formulation of problems. This study used a descriptive research design. This research is research with a quantitative approach. The purpose of this study is to analyze the influence between exogenous variables to endogenous variables, so this study is a type of Causal research. The type of quantitative research in this study is causal studies, which is a type of research based on the concept of cause. The conclusion of the results of this study is that CEO bonus compensation and the size of the board of directors have a positive effect on earnings management.
The influence of budget planning, human resource competence, and budget implementation on budget absorption performance Astuti, Eltin Yuli; Fadjarenie, Rien Agustin
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244062

Abstract

This study aims to analyze the influence of budget planning, human resource competency, and budget implementation on budget absorption performance in the Special Criminal Offenses Prosecutor's Office. This type of research is mixed research, and the population in this study consists of the Finance Division employees in the Special Criminal Offenses Prosecutor's Office, totaling 65 employees. The sampling technique used in this study is the total sampling technique from the population members, known as a census or saturation sampling. Therefore, the sample size used in this study is all 65 employees of the population. The data collection technique used in this study is by distributing questionnaires to the 65 employees of the Finance Division in the Special Criminal Offenses Prosecutor's Office and conducting interviews with 5 employees consisting of the Commitment Maker Official (PPK), Head of Treasury Subdivision, Head of Accounting and Reporting Subdivision, Expenditure Treasurer (BP), and Assistant Expenditure Treasurer (BPP) as respondents to strengthen the research results. Data analysis technique using SmartPLS program version 3.0. The results of the study indicate that budget planning has a positive and significant effect on budget absorption performance. Human resource competency has a positive and significant effect on budget absorption performance. Therefore, the involvement of government officials with good competencies in their work will affect the resulting absorption. Budget implementation has a positive and significant effect on budget absorption performance, meaning that the better the budget implementation, the better the budget absorption performance.
Co-Authors Albert Albert Apollo Daito Astuti, Eltin Yuli Borkat, Borkat CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Deden Tarmidi Dhina Arriyana Dwi Setiawan Erna Sofriana Imaningsih Fatimah, Nina Handayani, Wike Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili muhammad fatoni, muhammad Muhammad, Zikri Nanda Fatar Julaidi Noor Hazlina Ahmad, Noor Hazlina Octaviani, Dewi W. Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Sri Marti Pramudena Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan