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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Jurnal Sains Manajemen  Nitro Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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The Effect of Tax Rates on Tax Compliance in International Joint Venture: A Systematic Literature Review Putri, Mareta; Sihombing, Belandina Anita Sere; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2684

Abstract

This review systematically analyzes the literature on the effect of tax rates on tax compliance in International Joint Ventures. Of the 19 studies reviewed, 16 studies show that tax rates have a positive influence on International Joint Venture compliance, by increasing transparency, investment incentives, and financial stability. Meanwhile, the remaining 3 studies suggest that rate uncertainty can have a negative impact on joint venture compliance, especially in countries with unstable tax regulations. The results of this study provide a deeper understanding of the role of taxation in providing a reference for investors and policymakers in designing tax policies that are more conducive to cross-border investment.
Tax in the Digital Age: A Systematic Study on E-commerce and Taxation Policy Putri, Ayu Fitria; Prasetyawati, Tyas; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2686

Abstract

This study aims to analyze taxation policies in the digital era, particularly in the e-commerce sector, using a literature review approach based on 22 academic journals. The findings indicate that the most frequently used theories in e-commerce taxation research are the Tax Compliance Theory and Tax Awareness Theory, each cited in five journals. Additionally, qualitative research methods dominate at 38.1%, while quantitative methods account for 61.9% of the studies. Key factors influencing tax compliance in e-commerce include tax understanding and awareness, sanctions and law enforcement, trust in tax authorities, tax socialization, and tax regulations and policies. The proposed policy implications include enhancing education and socialization, strengthening regulatory frameworks and legal certainty, implementing tax incentives, and optimizing oversight and sanctions. This study highlights the necessity for taxation policies in the digital era to continuously adapt to improve compliance and create a fair and effective system for e-commerce businesses.
Audit Quality, Capital Intensity, Intellectual Capital, Tax Avoidance: Systematic Literature Review Yusnidar, Yusnidar; Mukhtaruddin, Mukhtaruddin
International Journal of Marketing & Human Resource Research Vol. 6 No. 2 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i2.2711

Abstract

Tax avoidance is one way to reduce the amount of tax paid by taxpayers by not violating or looking for loopholes in tax rules. With this Systematic Literature Review (SLR), researchers aim to explore trends in the influence of audit quality, capital intensity, and intellectual capital on tax avoidance and identify and analyze audit quality factors, capital intensity, and intellectual capital on tax avoidance by analyzing previous research from 2016 to 2025. The results show that audit quality has no effect on tax avoidance, capital intensity has a positive effect, and intellectual capital also has a positive effect. These findings are useful for policymakers for users who will carry out tax avoidance, and for academics, can be material to be developed in the following research.
ARTIKEL EKSISTENSI PERPUSTAKAAN DALAM LEMBAGA PENDIDIKAN (Suatu Analisis dalam Tinjauan Ilmu Manajemen Pendidikan): PERPUSTAKAAN & MANAJEMEN PENDIDIKAN mukhtaruddin, mukhtaruddin
Indonesian Journal of Library and Information Science Vol. 2 No. 1 (2021): Indonesian Journal of Library and Information Science
Publisher : Program Studi Ilmu Perpustakaan, Fakultas Adab dan Humaniora Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ijlis.v2i1.1196

Abstract

Perpustakaan ialah tempat pengumpulan pustaka atau kumpulan pustaka yang diatur dan disusun dengan sistem tertentu, sehingga sewaktu-waktu diperlukan dapat ditemukan dengan mudah dan cepat. Namun realitanya menunjukkan bahwa peran dan fungsi perpustakaan seringkali diabaikan oleh setiap insan akademik, sehingga eksistensi perpustakaan hanya sebatas gudang penyimpanan buku-buku klasik yang hampir jarang dikaji dan dikritisi. Penulisan ini lebih mendeskripsikan peran manajemen dalam mengupayakan kelancaran program-program di perpustakaan. Manfaat penulisan ini diharapkan dapat menambah informasi, wawasan, pemikiran, dan pengetahuan dalam bidang pendidikan Islam, menjadi acuan dalam mengembangkan perpustakaan sekolah dan lembaga-lembaga pendidikan Islam, meningkatkan sistem pengelolaan perpustakan secara profesional sehingga mampu memberikan akses informasi yang diperlukan sesuai dengan kebutuhan civitas akademika dan kebutuhan masyarakat.
FUNDAMENTAL ASPECTS OF THE COMPANY IN INCREASING DIVIDENDS Saptian, Egi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3561

Abstract

This study aims to examine the influence of debt policy, free cash flow, profitability, liquidity, and firm size on dividend policy in mining companies listed on the Indonesia Stock Exchange for the period 2019–2023. The sampling method used is purposive sampling with a total of 75 companies. The data processing technique employed is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The test results in this study indicate that free cash flow has a positive and significant influence on dividend policy, while debt policy, liquidity, and firm size do not have a significant effect on dividend policy. Meanwhile, profitability has a negative and significant effect on dividend policy.
Assessing Model of Financial Satisfaction Predictors: the Mediating Effect of Financial Risk Tolerance and Financial Behavior Yuliani, Yuliani; Taufik, Taufik; Mukhtaruddin, Mukhtaruddin; Dewi Murnila Saputri, Nyimas
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.20150

Abstract

Objective This study aims to prove empirically about the prediction of financial satisfaction models based on financial knowledge and socio-economic factors of finance by taking into account financial risk tolerance and financial behavior.Design/methodology The primary data source in the form of a questionnaire and non-probability purposive sampling technique were used with 107 responses collected during July-August 2020. The unit of analysis was an individual, namely the people in Palembang City in the age range of 20-55 years. Data analysis comprise of descriptive statistics index number method and inferential statistics SEM method by converting ordinal data into intervals.Results It was found that direct financial knowledge, socio-economic financial had not significant on financial risk tolerance. Financial knowledge, socio economic financial significantly and positively influence financial behavior. Furthermore, direct financial knowledge, socio-economic financial, financial risk tolerance, financial behavior had a significant positive effect on financial satisfaction. The indirect effect found that finance risk tolerance is not a mediation of the influence of financial knowledge and socio-economic financial on financial satisfaction. The indirect effect of financial behavior on the influence of financial knowledge and financial socio-economic were significant.Limitation/Suggestion This study implies that the role of financial behavior as a partial mediation on the relationship between financial knowledge and financial satisfaction. The role of perfect mediation itself is for socio-economic financial relationships and financial satisfaction.
Activity Based Costing : Efisiensi Biaya Produksi Atau Pemborosan Biaya Perusahaan? Fadhlurrahman, Rafi; Mukhtaruddin, Mukhtaruddin
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 3 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i3.2575

Abstract

Penelitian ini merupakan systematic literature review (SLR) yang bertujuan untuk mengevaluasi pengaruh metode Activity-Based Costing (ABC) terhadap efisiensi biaya produksi dalam konteks perusahaan. Dengan menganalisis 40 artikel yang terindeks di Scopus yang relevan dengan topik ini, penelitian ini mengungkapkan bahwa penerapan metode ABC dapat meningkatkan efisiensi biaya produksi. Namun, hasil tersebut tergantung pada beberapa faktor, termasuk cara implementasi dan dukungan infrastruktur yang ada. Ketika metode ABC diterapkan dengan benar dan disertai dengan infrastruktur yang memadai, perusahaan dapat mengoptimalkan proses produksinya dan mengurangi pemborosan biaya. Sebaliknya, penelitian ini juga menemukan bahwa bagi perusahaan berskala kecil yang tidak memiliki infrastruktur yang cukup, penerapan metode ABC dapat menjadi sumber pemborosan biaya. Hal ini disebabkan oleh tingginya biaya awal untuk implementasi dan kompleksitas yang melekat pada metode ini. Perusahaan-perusahaan kecil sering kali menghadapi tantangan dalam memahami dan menerapkan metode ABC secara efektif, yang dapat mengakibatkan kesulitan dalam analisis biaya dan pengambilan keputusan yang tepat. Oleh karena itu, penelitian ini menunjukkan pentingnya mempertimbangkan ukuran dan kapasitas perusahaan dalam memutuskan untuk menerapkan metode ABC. Temuan ini memberikan wawasan berharga bagi manajer dan pemangku kepentingan dalam menentukan strategi pengelolaan biaya yang lebih efisien dan efektif.
PENGARUH ENVIRONMENT SOCIAL GOVERNANCE, KUALITAS AUDIT, RISIKO BISNIS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN INDEKS ESG LEADERS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Dwipa, Putri Balqis Sarah; Mukhtaruddin, Mukhtaruddin; Ferina, Ika Sasti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14249

Abstract

The study aims to examine and analyze the effect of environmental social governance (ESG), audit quality, and business risk on firm value, with earnings management as a moderating variable. The population of this research is companies listed on the Indonesia Stock Exchange and indexed ESG Leaders for the period 2018–2022. Based on the sampling method with purposive samplings in the study period of five years, 20 companies or 100 observation data were obtained. Data collection uses documentation techniques collected from sustainability reports and annual reports. The analysis technique is moderated regression analysis (MRA). The results of this study indicate that ESG disclosure and audit quality have a positive and significant impact on firm value, but business risk has no significant effect on firm value. Earnings management is able to moderate the ESG and audit quality of firm value, but earnings management has not been proven to moderate business risk; rather, it was an independent predictor of moderation that influenced firm value.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN: SEBUAH STUDI LITERATUR REVIEW Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnak Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini memiliki tujuan untuk memberikan ringkasan terkait nilai perusahaan. Melalui metode systematic literature review (SLR), studi ini berfokus untuk meninjau bagaimana penghindaran pajak dan risiko pajak berpengaruh terhadap nilai perusahaan. Studi literatur ini berfokus pada 43 artikel jurnal, dimana terdiri dari artikel yang terindeksi Scopus dan Sinta. Temuan menunjukkan bahwa teori agensi merupakan teori yang paling umum digunakan dalam penelitian mengenai penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Berdasarkan studi literatur yang dilakukan oleh peneliti, penelitian sebelumnya mengenai hubungan penghindaran pajak dan risiko pajak terhadap nilai perusahaan masih memiliki hasil yang belum konsisten. Hal tersebut disebabkan oleh beragam faktor seperti periode penelitian, karakteristik sampel, metode, pengukuran yang digunakan, serta sampel penelitian..
Pengaruh E- Commerce Terhadap Tax Avoidance: Systematic Literature Review Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnak Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Systematic Literature Review (SLR) ini menganalisis pengaruh e-commerce terhadap praktik tax avoidance dengan mensintesis 20 artikel jurnal terindeks Scopus (Q1: 60%, Q2: 25%, Q3: 15%) yang terbit pada periode 2020-2025. Metode penelitian mengikuti protokol PRISMA melalui identifikasi, penyaringan, kelayakan, dan inklusi studi. Hasil analisis menunjukkan bahwa e-commerce memiliki dampak dualistik terhadap tax avoidance. Sistem digital meningkatkan transparansi dan efisiensi administrasi perpajakan, namun karakteristik borderless e-commerce memfasilitasi penghindaran pajak melalui penghindaran permanent establishment dan alokasi penghasilan strategis. Agency Theory mendominasi sebagai kerangka teoretis utama (37.5%). Efektivitas e-commerce dalam menekan tax avoidance bergantung pada kapasitas otoritas pajak, regulasi digital, dan koordinasi internasional.
Co-Authors Abdul Manan Agil Novriansa Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Bernadette Robiani Cantika Mauli Tamara Marasin Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadhlurrahman, Rafi Fadlurahman, Rafi Failasufa, Mila Febriani, Fenti Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Helmy Royaldi Ika Sasti Ferina, Ika Sasti Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Junaidi, Nabila Arie Ka Utama, Hendri Kartasari, Shelly Febriana Krisna Praditya Marliana Marliana, Marliana Martinus Priandono Meilanda, Putri Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muizzuddin Muizzuddin, Muizzuddin Nazari, Esa Cahyani Novelia, Riska Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Prasetyawati, Tyas Pungki Purnomo, Pungki Purba, Anggi Martuah Putri, Ayu Fitria Putri, Mareta Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Setiawan, Eka A Setiawati, Riza Sihombing, Belandina Anita Sere Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Taufik Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri Zurdiansyah, Zurdiansyah