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All Journal Infestasi Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Akuntansi Manado (JAIM)
Heru Tjaraka
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Efektivitas Pajak Karbon: Studi Literatur Albab, Yufi Mohammad Ulil; Heru Tjaraka
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1983

Abstract

Climate change is an issue that is being widely discussed internationally today. The aim of the research is to examine the effectiveness of carbon tax implementation and explain comprehensive results. This research method uses a systematic literature review of research conducted in the last 10 years. The search for the effectiveness of carbon tax as climate change mitigation then synthesizes the results of empirical studies that have been conducted. The researcher found that there are 3 things that should be of concern to the government; economic performance, industrial sector performance and social welfare. Carbon tax certainly has an effect on a country's economy, as carbon tax is basically imposed directly on products or services that cause emissions. many companies are burdened by the carbon tax because it will change the management of the company to use renewable energy. The price of products from the industry will also increase because the carbon tax is imposed directly on products that cause emissions. Welfare should be considered in the implementation of carbon tax by the government, as the policy will certainly have a negative effect on social welfare. The researcher found 3 things that should be the main consideration in planning and implementing the carbon tax policy itself, first is the macroeconomy, the industrial sector that contributes to social and macroeconomic and social welfare.
Dominasi Asing dalam Agresivitas Pajak di Indonesia Siti Maisaroh; Heru Tjaraka; Alfa Rahmiati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1991

Abstract

This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Co-Authors Albab, Yufi Mohammad Ulil Alfa Rahmiati Amalia Riski Wahyulita Galih Rhendra Putra Mienati Somya Lasmana Nor Hasan Nur Lailiyatul Inayah Okta S. Hartadinata Rony Wardhana Roy Budiharjo Saiful Anam Siti Maisaroh Teodora Winda Mulia