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All Journal Infestasi Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Studi Akuntansi, Keuangan, dan Manajemen JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pajak Karbon dan Ketidakpastian Lingkungan terhadap Penerimaan Pajak dengan Environment, Social dan Governance (ESG) sebagai Variabel Mediasi Atmadja, Zahra Syafitri; Herianti, Eva
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6164

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak karbon dan ketidakpastian lingkungan terhadap penerimaan pajak dengan Environment, Social, and Governance (ESG) sebagai variabel mediasi. Studi ini menggunakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, serta data penerimaan pajak perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Sampel penelitian mencakup 30 perusahaan dengan total 120 observasi. Analisis data dilakukan menggunakan regresi data panel dan uji mediasi dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa pajak karbon dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap ESG, yang mengindikasikan bahwa tekanan regulasi dan dinamika lingkungan mendorong perusahaan untuk meningkatkan praktik keberlanjutan. Pajak karbon terbukti berpengaruh negatif dan signifikan terhadap penerimaan pajak, sedangkan ketidakpastian lingkungan tidak menunjukkan pengaruh yang signifikan terhadap penerimaan pajak. Sementara itu, ESG berpengaruh positif dan signifikan terhadap penerimaan pajak, serta mampu memediasi pengaruh pajak karbon terhadap penerimaan pajak. Namun, ESG tidak memediasi hubungan antara ketidakpastian lingkungan terhadap penerimaan pajak. Temuan ini menegaskan bahwa implementasi praktik keberlanjutan berperan penting dalam menjembatani kebijakan pajak karbon dengan kinerja fiskal perusahaan. Penelitian ini memberikan kontribusi empiris bagi pengembangan literatur perpajakan hijau dan keberlanjutan, serta menjadi dasar pertimbangan bagi pembuat kebijakan dalam merumuskan strategi perpajakan yang mendukung penerimaan negara secara berkelanjutan.
PRINCIPLES OF PRUDENTIAL IN IFRS FINANCIAL STATEMENTS AND ITS EFFECT ON EARNINGS RESPONSE COEFFICIENT AND PROFIT MANAGEMENT Suryani, Arna; Herianti, Eva
Jurnal Ilmu Ekonomi dan Pembangunan Vol 16, No 2 (2016): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.841 KB) | DOI: 10.20961/jiep.v16i2.2354

Abstract

The purpose of this study is to determine the effect of prudential principle of financial statements in IFRS on earnings response coefficients and profit management of manufakturing companies. This study uses analytical methods Partial Least Square (PLS) through analisys software called Smart PLS 2.0 M3. The object of this research is manufacturing companies in Indonesia with a total of 57 analysis unit manufacturing company during the period from 2013 to 2015.Based on the results of the study, it is obtained the following findings: the precautionary of financial principle is proven to have a significant positive effect on the earnings response coefficient. The prudential financial principle is proven to have significant harmful impact on earnings.Manajemen is proved to have significant positive effect on banking principles prudential reports. Then, precautionary principle financial statements have greater direct influence on earnings response coefficients.This study has implications both theoretically and manajerial. The theoretical implication, the study makes an important contribution in the development of the theory of the precautionary principle financial statements, earnings response coefficients and earnings management. Managerial implications, this research has implications for users of financial statements in taking decision that is not only based on accounting figures, but also need to look at the quality of earnings presented. The precautionary principle financial statements required to reduce opportunistic earnings management so as to improve the quality of earnings and designated by increased earnings response coefficients. Keywords: Principle of Prudence, Financial Statement, Earnings Response Coefficient, Profit Management
Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Eva Herianti; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i2.26455

Abstract

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.
Can CEO overconfidence influence tax avoidance with thin capitalization as a moderating variable? Mustika Dewi; Eva Herianti; Djusmalinar
BASKARA : Journal of Business and Entrepreneurship Vol. 8 No. 2 (2026): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v8i2.29917

Abstract

This study examines the effect of CEO overconfidence on tax avoidance, using thin capitalisation as a moderating variable. Tax avoidance remains a critical concern because differences in tax rates across countries create opportunities for companies to reduce tax liabilities. This study uses a quantitative approach using a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The study employed purposive sampling based on several specific criteria. Manufacturing companies were selected as research samples due to their high profit orientation, large tax burden, and the complexity of operational transactions. A panel data regression analysis approach was used in this study to test the hypotheses. The results indicate that CEO overconfidence has a positive and significant effect on tax avoidance. Furthermore, thin capitalisation amplifies the effect of CEO overconfidence on tax avoidance. Firms with higher levels of debt relative to equity and confident CEOs tend to implement tax avoidance strategies more effectively within legal constraints. This study sheds light on the interaction between managerial psychological factors and capital structure in influencing tax avoidance, thereby contributing to the existing literature on corporate governance and taxation. These findings offer guidance for corporate decision-makers in designing capital structure policies that balance operational financing needs and tax compliance, helping managers assess the risks associated with debt financing and tax strategies. Companies need to strengthen governance and oversight of CEO decisions and control debt structures. Regulators ought to strengthen regulations concerning thin capitalisation. Investors should consider CEO character when assessing risk. Future research should explore the inclusion of additional variables and expand the range of sectors examined to improve the generalisability of the findings.
Kualitas Audit sebagai Pemoderasi: Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN Zatalini Ulvy; Eva Herianti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2950

Abstract

This study examines the impact of ESG disclosures on the financial performance of ASEAN oil and gas companies, with audit quality as a moderating variable, using 130 firm-year observations from ASEAN Xchange-listed firms during 2020–2024 and panel data regression. Addressing the limited empirical evidence on the moderating role of audit quality in the ESG–financial performance relationship within environmentally sensitive industries in emerging ASEAN markets, this study fills an important research gap. The results show that environmental disclosure has a significant negative effect on ROE due to short-term cost burdens, while social and governance disclosures exhibit positive but insignificant effects. Audit quality, measured by multidimensional measurement, using Big4 affiliation, auditor tenure, and auditor opinion, positively moderates the relationship between environmental disclosure and financial performance, but shows no moderating effect for social or governance disclosures. Theoretically, this study contributes to legitimacy and stakeholder theory by demonstrating that the financial consequences of ESG disclosure depend on both disclosure content and the credibility of corporate reporting mechanisms. Practically, the findings suggest that ASEAN oil and gas companies should manage ESG disclosures strategically to avoid short-term cost burdens, while high audit quality enhances credibility, strengthens market trust, especially for environmental disclosures, and can support financing access and long-term financial performance.
Executive Overconfidence and Corporate Tax Strategy: Evidence from Emerging Markets Haryanto Haryanto; Eva Herianti; Amor Marundha; Rino Dwi Putra
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6342

Abstract

Purpose: This study examines how accounting-based tax strategies operate within managerial accounting, accounting for executive cognition, and whether they are applied uniformly or selectively. Methodology: This study employs a quantitative panel data design using 22 publicly listed manufacturing firms in Indonesia over the 2020–2023 period, yielding 81 firm-year observations after outlier removal. Fixed effects estimation is applied to analyze the relationships between transfer pricing, real earnings management, thin capitalization, and tax management, proxied by the Cash Effective Tax Rate, with CEO overconfidence as a moderating variable. Results: The findings show that accounting-based tax strategies do not operate uniformly across firms. Transfer pricing is positively associated with tax management, whereas real earnings management is linked to lower tax burdens. Thin capitalization does not exhibit a significant relationship. CEO overconfidence selectively moderates these relationships, weakening the effectiveness of transfer pricing and strengthening the association between real earnings management and tax management. Conclusions: The results indicate that tax management is a behavioral process shaped by executives' perceptions of control and discretion within institutional constraints. Limitations: The analysis is limited to manufacturing firms in a single emerging economy (Indonesia) and relies on an indirect proxy for the measurement of executive cognition. Contributions: This study contributes to the behavioral accounting and tax management literature by showing that executive cognition shapes the selective use of accounting-based tax strategies.
Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia Dewi Hargiyanti; Eva Herianti; Amor Marundha
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.504 KB) | DOI: 10.31098/jgrcs.v2i1.862

Abstract

Micro, small, and medium-scale enterprises (MSMEs) are business sectors known to significantly contribute to employment. Therefore, it is necessary to enhance tax compliance among MSME players as they are reported to contribute to GDP by 60%. This study aims to analyze the effect of the tax fairness dimensions, self-assessment system, and income level on tax compliance among MSMEs in Thamrin City, Southeast Asia’s largest shopping center located in Jakarta, Indonesia. This research is a quantitative study using primary data by distributing questionnaires from May until August 2021 to taxpayers. To this end, a quantitative method was applied by collecting primary data from taxpayers then respondents in this study were recruited using the purposive sampling technique (n=95). The data were analyzed using SEM PLS with SmartPLS 3.0, showing that tax fairness dimensions (p-value of 0,014), self-assessment system (p-value of 0,019), and income level (p-value of 0,000). These results explain that the tax fairness dimension has a significant effect on Taxpayers' Compliance, the self-assessment system has a significant effect on Taxpayers' Compliance, a self-assessment system has a significant effect on Taxpayers' Compliance.
The Effect of Risk Management and Earnings Quality on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange (2020–2024) Ajeng Indah Kusuma; Eva Herianti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10510

Abstract

This study aims to analyze the effect of risk management and earnings quality on firm value, as well as to examine the moderating role of Good Corporate Governance (GCG) in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Earnings quality in this study is proxied by Loan Loss Provision (LLP), which reflects earnings management practices in the banking sector. The study employs a quantitative approach using multiple linear regression and Moderated Regression Analysis (MRA). The data used consist of simulated panel data for learning purposes, constructed consistently with the characteristics of the banking industry. The results indicate that risk management has a positive effect on firm value, while earnings quality proxied by Loan Loss Provision has a negative effect on firm value. Furthermore, Good Corporate Governance is proven to strengthen the influence of risk management on firm value and weaken the negative effect of earnings quality on firm value. These findings suggest that the implementation of good corporate governance plays a crucial role in enhancing the effectiveness of risk management and limiting opportunistic managerial behavior. This study contributes theoretically to the development of agency theory literature and provides practical implications for banking management and investors in enhancing firm value sustainably.
Pengaruh Persepsi Wajib Pajak dan Kualitas Sistem terhadap Implementasi Core Tax Administration System (CTAS) dengan Ketepatan Perhitungan Pajak sebagai Variabel Moderasi (Studi Empiris UMKM Pasar Tanah Abang Jakarta Pusat) Maylania Anggraeni; Eva Herianti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12768

Abstract

Penelitian ini mengkaji implementasi Core Tax Administration System (CTAS) yang dikembangkan untuk mengotomatisasi berbagai kegiatan dalam administrasi perpajakan. Namun, sejak diluncurkan sistem tersebut menghadapi berbagai tantangan teknis dan operasional. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi wajib pajak dan kualitas sistem terhadap implementasi Core Tax Administration System (CTAS) dengan ketepatan perhitungan pajak sebagai variabel moderasi pada wajib pajak UMKM Pasar Tanah Abang Jakarta Pusat yang memiliki NPWP. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel non-probability sampling melalui metode purposive sampling, Jumlah sampel sebanyak 68 responden ditentukan menggunakan rumus Lemeshow. Analisis data dilakukan dengan analisis outer model,inner model serta pengujian hipotesis dengan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa persepsi wajib pajak atas kemudahan penggunaan dan risiko berpengaruh positif signifikan, kualitas sistem berpengaruh signifikan terhadap implementasi Core Tax Administration System (CTAS). Dalam peran moderasi, ketepatan perhitungan pajak tidak mampu memoderasi pengaruh persepsi wajib pajak atas kemudahan penggunaan dan risiko terhadap implementasi Core Tax Administration System (CTAS). Namun, ketepatan perhitungan pajak mampu memoderasi (memperlemah) pengaruh kualitas sistem terhadap implementasi Core Tax Administration System (CTAS). Penelitian ini dapat memberikan kontribusi dalam mengupayakan Implementasi Core Tax Administration System (CTAS) melalui peningkatan kemudahan penggunaan, risiko, kualitas sistem, serta optimalisasi akurasi perhitungan pajak.
Co-Authors Adrian Muluk Agung Dharmawan Buchdadi Agustine Dwianika Ahmad Yani Ajeng Indah Kusuma Anah Nurjanah Andini Marselina Andry Priharta Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Atmadja, Zahra Syafitri Budi Kurniawan Devy Yekti Palupi Dewi Hargiyanti Diana Frederica Diera Darmayani Djusmalinar Elinda Ritnawati Endang Rudiatin Fabian, Danu Fernando, Kenny Gian Anugerah Pratama Gian Handayani, Dwi Nita Haryanto Haryanto Herninta, Tiwi Hidayanti Hidayanti Ichwan Arifin Lina Said Litdia Litdia Litdia, Litdia M. Irfan Tarmizi Marundha, Amor Maylania Anggraeni Mitsalina Tantri Muluk, Adrian Mustika Dewi Mutiah Mutiah Ni Putu Eka Widiastuti Nora, Liza Nur Anggraini Nuryati, Tutty Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rino Dwi Putra Rusyad Nurdin Sabaruddin Salahuddin Al Ayubi Sapridin, Sapridin SARI, TINI DITA Septemberizal Setia Budi, Agung Siti Hamidah Rustiana Siti Salwah Slamet Wahyudi Sopia, Iklima Pila Sulhendri Suwanti Tanjung, Juita Tarigan, Krisnawati Trinandari Prasetya Nugrahanti Veny, Veny widiyanti, Ratna Nur Zatalini Ulvy