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Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1433

This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). The research utilizes quantitative techniques to examine information from 15 construction firms that are publicly traded on the Indonesia Stock Exchange during the period of 2020-2022. Multiple linear regression analysis was used to analyze the data and examine the correlation between profitability, capital intensity, sales growth, and tax avoidance represented by the effective tax rate(ETR). These findings highlight the need for stricter monitoring of asset-intensive firms, as they tend to exploit tax-saving opportunities. Policymakers should evaluate depreciation-related tax benefits to ensure fair tax contributions and introduce enhanced disclosure requirements for high-growth firms. Strengthening regulatory oversight can prevent aggressive tax planning and promote equitable tax compliance. Future research could explore the role of corporate governance and industry-specific tax incentives in shaping tax behavior. Expanding the analysis to other sectors and regions would provide a broader understanding of corporate tax strategies. Ultimately, this study underscores the importance of balancing tax efficiency with regulatory compliance to ensure fiscal sustainability and a fair tax system

THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES Syahri, Syahri; Meutia, Inten; Sari Mustika Widyastuti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.787

This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.

Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

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

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.

Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.5512

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.

Financial Management Accountability In Allocation Of Village Funds (Case Study In Village X) Sari Mustika Widyastuti; Syahri Syahri
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3842

AbstractThe economic development program in Indonesia can be realized by starting from the smallest part. This can be done by adequately implementing accountability for managing village funds from small villages. This study then aims to see how the implementation of village fund management accountability in village X follows regulations from PERMENDAGRI Number 20 of 2018. This research will be conducted with a qualitative methodology and data obtained from numerous research results and prior studies that are still pertinent to this research. The results of this study found that the implementation of village programs and financial management in village X already had a transparent and accountable nature. However, there are still some obstacles to implementation, such as delays in disbursing funds from local governments. Although it has several shortcomings, the village fund allocation management process has been running following PERMENDAGRI Number 20 of 2018.Keywords: Village Fund Allocation, Accountability, Village Financial Management.

Pengaruh Karakteristik Keuangan Perusahaan terhadap Opini Audit Going Concern (Studi pada Perusahaan Properti dan Real Estate di Indonesia) Sari Mustika Widyastuti; Widarti; Dwiyanti; Jamilah Pramajaya; Tasya Nur Arnisa
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1742

The purpose of the research is to analyze the effect of audit quality, company growth, profitability, and liquidity on going concern audit opinions. The research object consists of real estate and property companies listed on the Indonesia Stock Exchange during the period 2021–2024. The annual financial statements of the companies were used as secondary data. The total population consisted of 96 companies, and 68 companies were selected as samples using a purposive sampling technique. Data analysis was conducted using logistic regression. The results show that going concern audit opinions are significantly influenced by audit quality, profitability level, and liquidity level. However, company growth was not found to be a significant influencing factor. These findings confirm that auditors tend to place greater emphasis on financial stability indicators reflected in profitability and audit quality rather than on business growth considerations when issuing a going concern audit opinion. Therefore, liquidity plays a very important role in evaluating a company’s business continuity in relation to going concern audit opinions.

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