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All Journal Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management Jurnal Dinamika Akuntansi E-Jurnal Akuntansi
Arifin Rosid
Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia & Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Journal : E-Jurnal Akuntansi

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The Role of Family Ownership in Moderating Relationship Between Related Party Transactions and Tax Avoidance Putri Dwi Lestari; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p12

Abstract

This study examines the relationship between related party transactions (RPT) and tax avoidance in Indonesia, considering tighter RPT tax regulations and the prevalence of family-owned firms. It also explores the moderating role of family ownership using agency theory and socioemotional wealth (SEW) as the theoretical basis. The study uses four tax avoidance proxies—GAAP ETR, Current ETR, Cash ETR, and BTD—to analyze RPT in sales and purchases. Regression analysis on IDX-listed firms from 2016 to 2019 shows a positive relationship between RPT and tax avoidance (using GAAP ETR), with family ownership weakening the effect. However, sensitivity tests with alternative proxies for family ownership show the opposite result. These findings provide insights into the impact of RPT and family ownership on corporate tax behavior in Indonesia.
Tax Management Analysis of VAT and Its Implications for the Liquidity of Construction Companies Cempaka Effendi Gunawan; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p13

Abstract

The construction sector ranks as the fifth-largest contributor to Value Added Tax )VAT) revenue in Indoneisa. In 2023, total tax revenue realization rached 102.80%, with VAT and Sales Tax on Luxury Good (STLG) contributing 40.9%, highlighting the sector’s strategic role in achieving tax targets. This study aims to evaluate the effectiveness of VAT-related tax management and cash flow management in construction company that has been designated as a taxable entrepreneur (PKP). A case study approach was employed using primary data from interviews with the company’s finance and tax divisions as well as external tax consultants, supported by internal documents and financial statements as secondary data. The findings reveasl that both tax and xash management are ineffective due to the absence of formal tax planning, specifics SOPs, and cash flow challenges caused by delayed client payments. The study recommends establishing a separate tax function, implementing tax-specific SOPs and internal audits, and intergrating financial tax and systems.
Co-Authors Cempaka Effendi Gunawan Faisal Faisal Galih Ardin Indah Parmalia Maulana Nanda Putri Dwi Lestari Tri Bayu Sanjaya