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All Journal ETIKONOMI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Bisnis dan Investasi Jurnal Pendidikan Akuntansi dan Keuangan Gema Wiralodra Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Manajemen Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas Bina Bangsa Educoretax Jurnal Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JURNAL ABDIKARYASAKTI Best Journal of Administration and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Penelitian Pendidikan Indonesia
Radhi Abdul Halim Rachmat
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Ownership institutional and firm value: the mediating role of profitability in Indonesian firms Rachmat, Radhi Abdul Halim; Hendayana, Yana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232242

Abstract

Institutional ownership refers to the shareholding structure and the parties that own or control a company. Institutional ownership can be interpreted as ownership of company shares owned by institutions. In this case, institutions refer to legal entities such as corporations, banks, insurance companies, and others. This study aims to research related to management that continues to grow. The research method used is quantitative research. This study provides a clear picture of the effect of institutional ownership of the company through profitability. The research was conducted on all companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sample used in this study consisted of 322 companies selected using a purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with the additional PROCESS feature by Hayes. The results showed that, first, institutional ownership affects firm value. Second, profitability mediates the effect of institutional ownership on firm value.
Wealth Tax as an Alternative Fiscal Instrument: A Systematic Literature Review of Its Potential to Reduce the Gini Coefficient and Increase the Taxto-GDP Ratio Toward Indonesia Emas 2045 Arief Hidayat Adam; Radhi Abdul Halim
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1628

Abstract

This study aimed to analyze the potential of wealth tax as an alternative fiscal instrument to support reductions in the Gini coefficient and increases in the tax ratio within the context of the Indonesia Emas 2045 agenda. The study employed a qualitative approach through a systematic literature review using the Scopus database as the primary source. Searches conducted for the 2015–2025 period yielded 599 initial records. After removing duplicates and conducting screening based on publication year, journal quality, abstract completeness, relevance, and full-text accessibility, a total of 117 studies from Scopus and seven supporting studies from other sources were included in the final synthesis. Data were analyzed descriptively and thematically, focusing on distributional impacts, revenue capacity, behavioral responses, administrative challenges, asset valuation, and political considerations. The synthesis results indicated that wealth taxes have the potential to reduce wealth concentration and strengthen fiscal system progressivity; however, their effects on the Gini coefficient depend on the scope of the tax base, thresholds, tax rates, exemptions, revenue utilization, and taxpayer responses. Their contribution to the tax ratio is also not automatic, as it is influenced by administrative costs, capital mobility, tax avoidance practices, and the ability of authorities to identify and assess taxable assets. The literature emphasized the importance of asset registries, third-party reporting, information exchange mechanisms, beneficial ownership identification, valuation guidelines, and risk-based supervision. For Indonesia, wealth taxes are more appropriately positioned as part of a broader fiscal reform strategy rather than as a standalone instrument.
The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the 2017-2021 period Dema Ilmi Annisa Amalliah Malik; Radhi Abdul Halim Rachmat
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.486

Abstract

This study aims to determine whether institutional and managerial ownership affect tax avoidance in coal subsector mining companies listed on the Indonesian stock exchange. The factors tested in this study are institutional ownership and managerial ownership, while tax avoidance is the dependent variable. The research method used in this study is the explanatory method. The population in this study are coal mining companies listed on the Indonesian stock exchange. The sampling technique used in this study was purposive sampling with a total sample of 6 companies. The data analysis used in this research is panel data regression analysis. The program used to analyze the data is Eviews 12. Based on the study results, it can be concluded as follows: (1) the study results show that institutional ownership affects tax avoidance in companies in the coal mining sub-sector listed on the Indonesia Stock Exchange. (2) The study results show that managerial ownership affects tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. (3) The study results show that institutional and managerial ownership affect tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange.
Co-Authors Adi Koncara Alya Trinandya Rosha Bun Yani Andhi Sukma Andhika Ligar Hardika Arief Hidayat Adam Bachtiar Asikin Bagja, Hafied Noor Chen, Robin Citra Mariana Citra Mariana Daniel Nababan Debbie Christine Delia, Delia Dema Ilmi Annisa Amalliah Malik Diah Andari Diah Andari Dyah Purnamasari Dyah Purnamasari Elyssa Fiqri Fauziah Eriana Kartadjumena Hafied Noor Bagja Hafied Noor Bagja Halilah, Ii Halilah, Ii Hardika, Andhika Ligar Harry Mulyadi Hendayana, Yana Ii Halilah Ii Halilah Ivan Gumilar Sambas Putra Koncara, Adi Koncara, Adi Lizwaril, Rudy Nababan, Daniel Nugraha, Indra Pratiwi, Winna R. Ait Novatiani Rachman, Yoga Tantular Reyta, Fitriani Rudy Lizwaril Saputera, Denny Tantular R, Yoga Yana Hendayana Yana Hendayana Yati Mulyati Yati Mulyati Yogo Heru Prayitno