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RAHMAWATI RAHMAWATI
Universitas Sebelas Maret
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The Role of Bonus Mechanism in Moderating Transfer Pricing Determinants: Supporting SDG 16 on Transparent Institutions Kiswanto Kiswanto; Rahmawati Rahmawati; Aidy Yudha Prastyanto
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.296

Abstract

Objective: To examine the role of bonus mechanisms in moderating the effects of tax management, intangible assets, and debt covenants on transfer pricing decisions. The study highlights the importance of transparent corporate governance and responsible financial practices in supporting Sustainable Development Goal (SDG) 16, particularly regarding accountable institutions and transparent reporting. Method: The study employed a quantitative approach with hypothesis testing using companies listed on the Indonesia Stock Exchange during the 2016–2019 period. Using purposive sampling, 122 observation units were obtained. Data were collected from annual reports and financial statements, while hypothesis testing was conducted using path analysis with IBM SPSS Amos 24. Results: The results indicate that tax management and debt covenants have a positive and significant effect on transfer pricing, while intangible assets have a negative and significant effect on transfer pricing. Furthermore, the bonus mechanism significantly moderates the relationship between tax management and transfer pricing. However, the bonus mechanism does not moderate the effects of intangible assets and debt covenants on transfer pricing. Novelty: Contributing by incorporating the bonus mechanism as a moderating variable to explain how managerial incentives influence transfer pricing decisions. The findings provide implications for strengthening corporate accountability, tax governance, and transparent financial practices aligned with SDG 16.
Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms Dedy Christiyanto; Rahmawati Rahmawati; Evi Gantyowati; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.297

Abstract

Objective: To examine the effects of auditee and auditor factors on audit delay and evaluates whether audit firm reputation moderates these relationships. The analysis focuses on tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange, while linking timely audited reporting to the transparency and accountability principles of Sustainable Development Goal 16. Method: The study employed a quantitative explanatory design using secondary data from audited annual reports for 2017–2021. Purposive sampling yielded 22 companies and 110 firm-year observations. Liquidity, firm size, financial distress, and audit opinion were tested as explanatory variables, while audit firm reputation was examined through moderated regression analysis. Results: Liquidity had no significant effect on audit delay. Firm size and financial distress significantly increased audit delay, whereas an unqualified audit opinion reduced the reporting lag. Audit firm reputation did not moderate the liquidity–audit delay relationship but significantly moderated the effects of firm size, financial distress, and audit opinion. Novelty: The study integrates auditee financial characteristics and auditor-related attributes within a single moderation model in a sector observed across pre-pandemic and pandemic periods. It extends audit-delay research by demonstrating that reputable audit firms do not uniformly accelerate reporting; their moderating role depends on the underlying company characteristic. The findings offer sector-specific evidence relevant to stronger corporate reporting discipline and the accountability orientation of SDG 16.
Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16) Rahmawati Juliati; Rahmawati Rahmawati; Sri Hartoko; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.300

Abstract

Objective: To examine the influence of ownership structure on tax planning practices in manufacturing companies listed on the Indonesia Stock Exchange. Specifically, this study investigates the effect of family ownership, foreign ownership, and public ownership on corporate tax planning behavior within the framework of sustainable corporate governance aligned with Sustainable Development Goal (SDG) 16. Method: The research employed a quantitative approach using secondary data obtained from financial reports of manufacturing companies listed on the Indonesia Stock Exchange during 2017–2019. The sample was selected using purposive sampling criteria, resulting in 199 firm-year observations. Multiple linear regression analysis was conducted to examine the relationship between ownership structure and tax planning. Tax planning was measured using the Effective Tax Rate (ETR), while ownership variables were measured based on share ownership proportions.  Results:  The findings indicate that ownership structure significantly influences corporate tax planning. Family ownership, foreign ownership, and public ownership negatively affect ETR, indicating that higher ownership concentration is associated with greater tax planning activities. These results suggest that ownership composition plays an important role in determining corporate tax policies and managerial decisions.  Novelty: Contributing to the literature by examining different ownership types simultaneously and explaining their role in corporate tax planning behavior among Indonesian manufacturing companies. The findings provide insights into how ownership governance mechanisms can support responsible corporate decision-making and strengthen institutional accountability in line with SDG 16.
Co-Authors Agung Nur Probohudono Aidy Yudha Prastyanto ANIS WIJAYANTO Ari Kuncara Widagdo Arifah, Siti Astrid Widayani Bambang Pujiasmanto Bandi, Bandi Charly Malinda Dedy Christiyanto Dewi Iswara Djamaluddin Subekti Djoko Suhardjanto Djoko Suharjanto Djuminah Djuminah Dwi Prasetyani Dwi Soegiarto, Dwi Dwi Wulandari Edi Kurniadi Edy Supriyono Edy Supriyono EKO ARIEF SUDARYONO Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Erna Setiany Evi Gantyowati Fitri Susilowati Francisca Sestri Goestjahjanti Fransisca Sestri Goestjahjanti Isnayni Sabila JAKA WINARNA Khairudin Khairudin Kiswanto Kiswanto Lili Wardani Harahap M. Rudianto Muhammad Rifqi Arif Munandar Muthmainah Muthmainah Nung Harjanto Nung Harjanto Nur Endah Fajar Hidayah Nurmadi Harsa Sumarta, Nurmadi Harsa Pringgo Widyo Laksono Rahmawati Juliati Ratna Endah Santoso Ratna Wijayanti Daniar Paramitha Rispantyo Rispantyo Rita Noviani Rum Handayani Sarah Rum Handayani Setianingtyas Honggowati Setyaningtiyas Honggowati Setyaningtyas H Siti Arifah Siti Nurlaela Siti Nurlaela Siti Nurlela Siti Nurlela Sri Hartoko SRI MURNI Taufiq Arifin Totok Budisantoso Totok Dewayanto Ubaidillah Ubaidillah Umatun Markhumah Wijaya Triwacananingrum YACOB SUPARNO Yeni Agustina