Article Per Year (5 Year)
p-Index From 2021 - 2026
6.904
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tekun Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Indonesian Journal of Cultural and Community Development International Journal of Environmental, Sustainability, and Social Science ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Devotion: Journal of Research and Community Service Educoretax MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Deden Tarmidi
Department Of Accounting, Faculty Of Economic And Business, Universitas Mercu Buana, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 2   3   4   5   6 
DYNAMICS OF EARNING MANAGEMENT, TRANSFER PRICING, AND SALES GROWTH ON TAX AVOIDANCE: THE ROLE OF MANAGERIAL OWNERSHIP MODERATION Paulus, Hendro; Deden Tarmidi
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.22711

Abstract

This research seeks to empirically investigate the effect of Earnings Management, transfer pricing, and sales growth on tax avoidance, with managerial ownership considered as a moderating variable. The study focuses on manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023, selected through purposive sampling, resulting in 76 companies and 380 panel observations analyzed using EVIEWS 13. The findings reveal that among the three independent variables, only sales growth significantly influences tax avoidance, while Earnings Management and transfer pricing show no significant impact. Nevertheless, managerial ownership is found to moderate the relationship between Earnings Management, transfer pricing, and sales growth with tax avoidance. These insights are valuable for both investors and corporate managers in evaluating tax avoidance practices.
TAX AVOIDANCE POTENSIAL BASED ON FINANCIAL PERFORMANCE, CSR, AND FIXED ASSET INTENSITY TARMIDI, DEDEN; Dirman, Angela; Yudha, Fairas Panca
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.73043

Abstract

The study objectives to be achieved are to provide understanding and knowledge to the public, especially the government, management, investors and creditors regarding the potential for corporate tax avoidance based on financial performance, corporate social responsibility, and fixed asset intensity and can be used as a reference for further researchers and reference for stakeholders such as management, investors, creditors and the government in making relevant and reliable decisions. The study was conducted with a multiple linear regression approach in testing the hypothesis, and the data collection technique used purposive sampling method. The sample in the study is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange from 2018 to 2022 and has positive profits. The results showed that high corporate financial performance has the potential to minimise tax avoidance, this is because the resources owned by the company are able to encourage the company to pay taxes according to applicable regulations.. While corporate social responsibility or fixed asset intensity has no effect on tax avoidance.
The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis Paulus, Hendro; Tarmidi, Deden; Daito, Apollo
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss2.art1

Abstract

This study investigates the effect of transfer pricing, earnings management, and firm size on tax avoidance, with managerial ownership as a distinguishing factor. Using a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs panel data regression with the Common Effect Model. The results show a significant negative effect of transfer pricing on tax avoidance in companies without managerial ownership, indicating its use as an active tax avoidance strategy. Conversely, this effect is insignificant in firms with managerial ownership, suggesting greater caution due to reputational risks. Earnings management significantly affects tax avoidance in firms with managerial ownership, highlighting the dual role of managers as decision-makers and shareholders. Firm size, however, does not significantly influence tax avoidance across both types of ownership. These findings emphasize the moderating role of managerial ownership and support agency theory by illustrating how ownership structure shapes strategic financial behavior. This study contributes to the literature by offering a more nuanced understanding of tax avoidance practices in Indonesia’s manufacturing sector.
Factors Affecting The Implementation of SAK EMKM In MSMEs with Environmental Uncertainty as Moderation Variable Daniyah, Wati; Tarmidi, Deden
Devotion : Journal of Research and Community Service Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i8.543

Abstract

This study aims to examine the effect of educational background, understanding of accounting and understanding of information technology on the implementation of SAK EMKM in SMEs with environmental uncertainty as a moderation. The population in this study was 11,746 SMEs in Tangerang City and a sample of 99 SMEs was obtained by calculating using the Slovin formula. Research data collection was carried out by distributing questionnaires to the 99 SMEs. Testing the data in this study was carried out using Partial Least Squares (PLS). The results of this study indicate that educational background has a significant effect on the implementation of SAK EMKM in Tangerang SMEs, while accounting understanding and understanding of information technology have no significant effect on the implementation of EMKM SAK in Tangerang City SMEs. Meanwhile, environmental uncertainty moderates the effect of educational background, understanding of accounting, and understanding of information technology on the implementation of SAK EMKM in SMEs in Tangerang.
The Effect of Transfer Pricing, Capital Intensity, and Leverage on Tax Avoidance with Company Size as a Moderating Variable Tamam, Badrud; Tarmidi, Deden
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.799

Abstract

The complexity of business transactions in Indonesia’s mining sector has raised concerns about tax avoidance, which reduces state revenue through legal loopholes. This study aims to analyze the impact of transfer pricing, capital intensity, and leverage on tax avoidance, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employs a quantitative approach using panel data regression with data from 16 companies, resulting in 80 observations. Tax avoidance is measured by the ratio of tax expenses to pre-tax profits, transfer pricing by related party transactions to total sales, capital intensity by fixed assets to total assets, leverage by total debt to total assets, and company size by the natural logarithm of total assets. The findings indicate that transfer pricing and leverage significantly influence tax avoidance, while capital intensity and company size as a moderating variable do not. These results suggest that mining companies use profit shifting and debt financing to minimize tax obligations. This study contributes to understanding tax avoidance practices and offers recommendations for policymakers to enhance regulations, particularly on transfer pricing and debt-related deductions, to ensure fairer tax contributions in the mining sector.
Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies Paulus, Hendro; Tarmidi, Deden
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.123

Abstract

This study examines the effect of managerial ownership, transfer pricing, and company size on earnings management, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. This research uses a quantitative approach with a causal-comparative design. The purposive sampling method was used to select 42 companies, resulting in 168 company-year observations. The data were analyzed using panel data regression with Random Effect Model (REM) based on Chow, Hausman, and LM tests. The results show that only transfer pricing has a significant and positive effect on earnings management, while managerial ownership and firm size do not show a significant effect. In addition, tax avoidance significantly strengthens the relationship between transfer pricing and earnings management but weakens the relationship between managerial ownership and firm size. These results imply that firms tend to manipulate earnings through strategic transfer pricing, especially if accompanied by aggressive tax avoidance. The novelty of this study lies in integrating tax avoidance as a mediating factor in the agency theory framework to explain earnings management practices in emerging markets such as Indonesia.
Tax Planning Analysis: Impact of Institutional, Concentrated and Foreign Ownership Nurlis, Nurlis; Tarmidi, Deden; Handayani, Tri; Romadona, Mia Rahma; Sormin, Feber
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p329-338

Abstract

This study analyses the role of company owners based on the number of shares owned by institutions, the largest shareholder, and foreign owners on tax planning of manufacturing companies from 2014 to 2019. Using STATA on panel data after purposive sampling, this study concludes that institutional owners play a role in encouraging management in tax planning towards aggressive minimisation of tax burden, but foreign owners are known to encourage management in tax planning towards compliance, and concentrated ownership has no significant effect. These results contribute to stakeholders who have an interest in corporate tax procedures and burdens to consider the company's shareholders for their role in tax planning by management. The use of Effective Tax Rate and Penalty (ETRP) as an indicator of tax planning developed in this study shows maximum results so that it can be used in further research.
Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol. 13 No. 2 (2024)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Abstract

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26
The Effect of Ownership Structure on Sustainability Reporting: The Moderating Role of Board Diversity Ramahdani, Siska Putri; Tarmidi, Deden
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.805

Abstract

Sustainability reporting has emerged as a vital mechanism for demonstrating corporate accountability. However, many companies in Indonesia continue to disregard the environmental and social consequences of their operations despite the existence of regulatory requirements. This study investigates the influence of ownership structure on sustainability reporting disclosure, focusing on concentrated ownership, public ownership, and institutional ownership, with board diversity examined as a moderating factor. A quantitative approach was applied to 66 industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, using purposive sampling. Data were analyzed through multiple linear regression and Moderated Regression Analysis (MRA) with the Stata software. The results indicate that concentrated ownership positively and significantly affects sustainability reporting, whereas public and institutional ownership show negative effects. Furthermore, board diversity weakens the positive relationship between concentrated ownership and sustainability reporting, while strengthening the effects of public and institutional ownership. These findings demonstrate that ownership structure and board diversity jointly shape corporate transparency and accountability in sustainability reporting. The study concludes that enhancing gender diversity within boards can strengthen governance mechanisms, promote stakeholder trust, and encourage companies to adopt more comprehensive sustainability disclosure practices.
The Influence of Capital Intensity, Inventory Intensity and Institutional Ownership on Tax Avoidance With Company Size as Moderation Sugito, Sugito; Tarmidi, Deden
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p110-126

Abstract

This research aims to examine the influence of capital intensity, inventory intensity, and institutional ownership on tax avoidance with company size as a moderating variable. This research used a sample of 13 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2023. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of the STATA 17 application. The results of the study showed that intensity capital has a negative effect on tax avoidance, while institutional ownership has no effect on tax avoidance. However, inventory intensity does not show a significant influence on tax avoidance. Company size is able to moderate the influence of capital intensity on tax avoidance, but weakens the influence of inventory intensity and institutional ownership on tax avoidance. These findings provide important implications for companies in understanding the factors that influence tax avoidance strategies. Apart from that, this research can be a reference for the Directorate General of Taxes to increase the effectiveness of tax policies in the manufacturing sector.
Co-Authors Adelina Suryati Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni Buana, Mohamad Torik Langlang CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Lin Oktris Maulana, Goffari Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Nengzih Nengzih Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis NURUL HIDAYAH Octaviani, Dewi W. Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Puji Rahayu Purnama, Prayoga Anggun Rachmadani, Citra Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Ramadhan, Mochamad Dicky Ramahdani, Siska Putri Rhona Hafidz Dzafron Achmad Rieke Pernamasari Rinaldi Okto Romadona, Mia Rahma Ruci Meiyanti Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Sibarani, Maruhum Sanni Siti Choiriah Sitorus, Alvin David P Sormin, Feber Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad