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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Jurnal Keuangan dan Perbankan Dinamika Pendidikan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Capital Market Review Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia
Y. Anni Aryani
Universitas sebelas Maret
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Indonesian Capital Market Reaction to Jakarta’s Large Scale Social Restrictions Catur Wicaksono, Nur Wahyu; Aryani, Y. Anni; Setiawan, Doddy
Indonesian Capital Market Review Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the Indonesian capital market reaction to the Large-Scale Social Restrictions (PSBB) policy in Jakarta in 2020. The findings from this study can be used as a policy evaluation and as a reference to assess similar future policies to be implemented in Jakarta. Four event periods were used based on the number of times this policy was implemented in 2020. Using the event study approach and single index model method, this study used 568 companies listed on the IDX which are then divided into nine sectors. The results of this study showed that the Indonesian capital market reacted in different ways following the four periods of PSBB implementation in Jakarta. It was proven that there was no capital market reaction during the first period, a negative reaction for the second period, a positive reaction for the third period, and finally a negative reaction again for the fourth period.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA Andrianto, Alfian; Sudaryono, Eko Arief; Aryani, Y Anni; Setiawan, Doddy
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.774

Abstract

Taxes are Indonesia's main source of state revenue, yet tax avoidance remains a persistent challenge. At the same time, Environmental, Social, and Governance (ESG) practices are increasingly recognized as mechanisms to improve corporate transparency and accountability. However, the relationship between ESG pillars and tax avoidance in Indonesia has not been systematically reviewed. This study aims to map prior evidence and propose a future research agenda. A Systematic Literature Review (SLR) of 66 articles published in Sinta-1 and Sinta-2 accredited journals during 2015–2025 was conducted using the PICO framework and a charting the field approach. The findings show that the Governance pillar dominates (87.6% of proxies), with institutional ownership, audit committees, and independent commissioners as the most common variables. The Social and Environmental pillars remain underexplored, while the Effective Tax Rate (ETR) is the most widely used tax avoidance measure. This study recommends diversifying ESG indicators, broadening tax avoidance measures, and employing varied methodologies. Its contribution lies in providing a comprehensive mapping and a concrete agenda to close conceptual and methodological gaps.
Co-Authors Agnes Utari Widyaningdyah Andrianto, Alfian Arif Santoso Arifin, Taufiq Bandi Bandi, Bandi Cakti, Reysvana Rukmana Catur Wicaksono, Nur Wahyu Devi, Suci Purnama Dian Hapsari, Dian Djuminah , Doddy Setiawan Doddy Setiawan Eko Arief Sudaryono, Eko Arief Evi Gantyowati Gazani Izmar Muhammad Honggowati, Setianingtyas Ika, Siti Rochmah KUMALASARI, YULIANA Kurniawan, Rasyid Ridha Lyna Latifah Magdalena, Theresia Maya Mahardikasari Mufida Prafitri Muhammad Farid Muhammad, Gazani Izmar Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Nursulistyo, Emy Dwi Pamungkas, Leonny Noviyana Sakti Prasetyo, Doni Iwan Pratiwi, Ristu Probohudono, Agung Nur Putri, Fatwasari Soeratno Putri, Shindy Anisa Rahmawati, Isna Putri Rahmawati, Rahmawati Rahmawati, Rahmawati Risdiawan, Hanafi Rizky Yuniar SURURI Sari, Pinkan Wulan Setiadi, Fahmi Setianingtyas Honggowati Sherita, Shaneisha Farras Shoimah, Irma Lailatus Sutaryo Sutaryo Titiek Puji Astuti Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Wikan Isthika, Wikan Winarna, Jaka Yani, Desi Fitri Yusup, Muhamat Zhafira, Widya