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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan Jurnal Teknologi Informasi dan Ilmu Komputer EKSPANSI JURNAL INTEGRASI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Ilmu Kesehatan VISI : Jurnal Ilmiah Pendidik dan Tenaga Kependidikan Pendidikan Non Formal Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Studi Akuntansi dan Keuangan Indonesia (SAKI) Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Trilogi Accounting & Business Research English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity
Nanik Lestari
Politeknik Negeri Batam
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS BIBLIOMETRIK: OVERCONFIDENCE CEO DAN PENGHINDARAN PAJAK Nanik Lestari; Bambang Sutopo
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2603

Abstract

The study analyses global publication trends on Tax Avoidance and CEO Overconfidence using a bibliometric approach based on Scopus data from 23 articles. Findings reveal that measurement methods for both variables are inconsistent, highlighting the need for more robust methodologies. Future research should: Expand to cross-country contexts considering cultural and institutional differences. Include firms of various sizes for better generalization. Develop accurate CEO characteristic measures (e.g., narcissism, facial masculinity, tax competence) using psychometrics, text analysis, or AI. Examine interactions with other managerial roles (CFOs, tax advisors) and corporate governance mechanisms (board independence, analyst monitoring, institutional ownership). Apply advanced models (mediation, moderation, moderated mediation) for stronger validity. Explore emerging economies (Russia, India, Brazil) and ethical issues like CSR and gender diversity at leadership levels for broader insights.Keywords: Corporate Tax Avoidance; Characteristic CEO, Overconfidence CEO; Tax Avoidance
Determine of Employee Performance Study Case PT Interplex Precision Batam Nanik Lestari; Rina Sondang Lusiomy Hutasoit
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9914

Abstract

This research aims to determine the effect of work discipline and motivation on employee performance. Using a descriptive quantitative approach and processed with the SPSS version 20 application, the research involved 48 employees of PT Interplex Precision Batam as samples. The primary data collection method uses a questionnaire with the application of quantitative multiple regression analysis. The results of this research, both work discipline and motivation, have a significant partial and simultaneous positive influence on employee performance. Discipline and work motivation factors are able to explain around 61.9% of the variation in employee performance, while the remaining 38.1% is influenced by other variables not in this study, such as leadership and work environment conditions and others.
Corporate Governance and Tax Avoidance: A Systematic Literature Review and Bibliometric Assessment of Research Trends Nanik Lestari; Bandi .; Eko Arief Sudaryono; Lulus Kurniasih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13164

Abstract

This study provides a systematic literature review and bibliometric assessment of research on corporate governance and tax avoidance to examine its intellectual development, dominant themes, theoretical foundations, and future research directions. Using the PRISMA framework, 142 peer-reviewed articles indexed in Scopus were analyzed using bibliometric techniques and qualitative synthesis. The findings indicate that corporate governance mechanisms, including board characteristics, audit committee effectiveness, ownership structure, and institutional monitoring, remain the primary determinants of corporate tax behavior. While Agency Theory continues to dominate the literature, emerging perspectives such as Stakeholder Theory, Institutional Theory, and Legitimacy Theory have gained increasing attention. The review further reveals a growing research focus on Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG) practices, digital governance, artificial intelligence, blockchain technology, and tax risk management, reflecting a shift toward sustainability and technology-oriented governance frameworks. The study contributes to the literature by integrating fragmented evidence into a comprehensive framework and identifying critical research gaps. Although limited to Scopus-indexed publications, the findings offer valuable insights for researchers, policymakers, and practitioners and highlight the need for future studies that integrate governance, sustainability, digital transformation, and tax risk perspectives to understand corporate tax behavior better.
Co-Authors Abdul Muis Said Adi Irawan Setiyanto Afdhol Dzikri Agus Fatulloh Alfonsa Dian Sumarna Alimul Qadri Ananda Putri Amia, Rizqi Arif Darmawan Arif Roziqin Bakhroni, Fery Yudha Bambang Sutopo Bandi . Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato Dwi Kartikasari EKO ARIEF SUDARYONO Evaliata Br Sembiring Fajar Muliana Fauziah Muchlis, Fauziah Ferry Efendi Gregorius Harry Saktian Sinaga H. Hidayatullah Hadyjah, Besse Halim, Muhammad Irsyad HAPSARI, MAHARANI Ika Saudia Farida Irma Nur Amalia Irsutami, Irsutami Jayawarsa, A.A. Ketut Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO KRISDIYATMIKO KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Lulus Kurniasih Luthfiya Ratna Sari MAHARANI HAPSARI Marihot Nasution Mayasari, Mega Metta Santiputri Mir'atul Khusna Mufida Mufida, Mir’atul Khusna Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslimin Muslimin Nuzul Qur'aniati Oktaviani Oktiviani Oktavianto Gustin Pagiu, Siska Putra Pratama, Bayu Qur'aniati, Nuzul Rachmawati, Nurul Aisyah Reza Fajrin A, Muhamad Rina Sondang Lusiomy Hutasoit Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Widi Pratama Rosi Candra Sapitri Sabirin Matsjeh Sartikha Selly Artaty Zega Selvy Agita Ningrum Septian, Donny Rizki Shinta Wahyu Hati Sinarti Sinarti Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Sudra Irawan Sugeng Riyadi Sugianti, Triana Pipit Surya Irma SUSANTO, ELY Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Dwiyanti Vina Kholisa Dinuka Wika Arsanti Putri Wika Arsanti Putri Windya Roshinta Yulia Yunara