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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 SENTRALISASI 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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI MOVE: Journal of Community Service and Engagement International Journal of Management Science and Information Technology (IJMSIT) JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Jurnal Perpajakan dan Keuangan Publik International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Research Horizon Media Akuntansi Perpajakan Business, Management & Accounting Journal Indonesian Journal of Auditing and Accounting Jurnal Akuntansi dan Bisnis Krisnadwipayana Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Deden Tarmidi
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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DETERMINANTS OF STOCK PRICES: CAPITAL STRUCTURE, PROFITABILITY, AND SALES GROWTH Deden Tarmidi; Hendro Paulus; Apollo Daito; Nurul Hidayah; Muhyarsyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.736

Abstract

This study analyzes the effect of capital structure, profitability, and sales growth on stock prices, with firm size serving as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange. The sample was determined using purposive sampling by selecting firms that consistently published complete annual reports and reported positive earnings during the 2020–2023 period, resulting in 26 companies and 104 panel observations that were examined using panel data regression. The results show that capital structure and profitability have a positive and statistically significant influence on stock prices, while sales growth demonstrates a significant negative effect. Furthermore, firm size strengthens the relationship between capital structure and sales growth with stock prices but does not moderate the effect of profitability. These findings support signaling theory by indicating that investor responses to financial indicators are shaped by firm-specific characteristics and provide practical implications for corporate financial policy and investment decision-making in the property and real estate sector.
DETERMINANTS OF CORPORATE SUSTAINABILITY DISCLOSURE: EVIDENCE FROM ESG BOARD Linda Ayu Wulandari; Hendro Paulus; Nita Erviana; Deden Tarmidi; Diah Iskandar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.740

Abstract

Corporate sustainability disclosure (CSD) has become an important mechanism for improving transparency regarding corporate environmental and social responsibilities. This study examines the determinants of corporate sustainability disclosure by analyzing the roles of environmental commitment, circular economic initiatives, and firm size, as well as the moderating effect of financial risk. The study also compares sustainability disclosure practices between firms with Environmental, Social, and Governance (ESG) boards and those without. The sample consists of 185 firm-year observations from energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Panel data regression with moderated regression analysis was employed. The results indicate that environmental commitment affects sustainability disclosure differently depending on the presence of ESG boards. Meanwhile, circular economy initiatives and firm size positively influence sustainability disclosure regardless of governance structure. Financial risk strengthens environmental disclosure incentives but weakens the influence of firm size.
TAX COMPLIANCE IS INFLUENCED BY ATTITUDE, SUBJECTIVE NORMS, AND PERCEIVED BEHAVIORAL CONTROL WITH COMPLIANCE INTENTION AS A MEDIATING VARIABLE IN THE MICRO AND SMALL ENTERPRISES (MSE) SECTOR IN EAST JAKARTA Devy Permatasari; Deden Tarmidi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20682852

Abstract

This study aims to analyze the influence of attitudes, subjective norms, and perceived behavioral control on tax compliance, with compliance intention acting as a mediating variable among Micro and Small Industries (MSIs) in East Jakarta. Low tax compliance remains a major challenge in increasing government revenue, particularly in the MSI sector, which is characterized by diverse administrative capacities and varying levels of tax understanding. This research employs a quantitative approach based on the Theory of Planned Behavior (TPB), which explains that compliance behavior is influenced by attitudes, subjective norms, perceived behavioral control, and intention as the primary determinant of actual behavior. Data were collected through questionnaires distributed to MSI taxpayers and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that attitudes, subjective norms, and perceived behavioral control positively influence compliance intention. Furthermore, compliance intention has a positive and significant effect on actual tax compliance behavior. Compliance intention also plays a mediating role in strengthening the relationship between these three psychological factors and tax compliance. These findings suggest that improving tax compliance is not solely determined by regulations and sanctions, but is also influenced by psychological, social, and perceived capability factors of taxpayers in fulfilling their tax obligations. This study provides theoretical contributions to the development of the Theory of Planned Behavior in the context of taxation within the MSI sector and offers practical implications for tax authorities in designing behavior-based policies through education, socialization, and simplification of tax administration to sustainably enhance tax compliance.
Can Readable Sustainability Reports Mitigate Greenwashing's Market Consequences? Dewi Ratnawati; Linda Ayu Wulandari; Prima Tri Puspita; Nur Aisyah Ramadhani; Deden Tarmidi
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.7475

Abstract

The growing importance of sustainability issues has increased investors’ attention toward the credibility and quality of corporate sustainability disclosures. This study aims to examine the effects of greenwashing, foreign ownership, and profitability on market valuation and to investigate whether sustainability report readability moderates these relationships. The study contributes to the sustainability and capital market literature by exploring the role of readability in mitigating the market consequences of greenwashing within the energy sector. Using a quantitative approach, this research analyzes panel data from 43 energy companies listed on the Indonesia Stock Exchange during 2021–2024, resulting in 172 firm-year observations. Data was obtained from annual reports, sustainability reports, and audited financial statements. Panel data regression and Moderated Regression Analysis (MRA) were employed to test the proposed hypotheses. The findings reveal that greenwashing, foreign ownership, and profitability significantly affect market valuation. Sustainability report readability is found to weaken the relationship between greenwashing and market valuation, indicating that more readable sustainability disclosures help investors evaluate environmental claims more critically. However, readability does not moderate the relationships between foreign ownership and market valuation or between profitability and market valuation, although it directly contributes to market valuation as a predictor variable. These findings extend Signaling Theory by highlighting the importance of disclosure readability in reducing information asymmetry and improving the credibility of sustainability communication. The study suggests that firms should improve the clarity of sustainability disclosures to enhance transparency and support informed investment decisions.
Improvement Tax Literacy in Academic Activities Abroad Deden Tarmidi; Lin Oktris; Abdul Hadi Zulkafli; Laila Meiliyandrie Indah Wardanie; Desti Silvia; Nazwa Lilayeniva
MOVE: Journal of Community Service and Engagement Vol. 5 No. 5 (2026)
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i5.646

Abstract

Urbanisation and globalisation have occurred in recent years, with the movement of products and human resources between countries increasing rapidly, including academic activities between countries. Teachers, lecturers, researchers and even students have blurred national boundaries in the process of seeking and sharing knowledge, including the benefits that come with it. In domestic tax regulations and international tax treaties, benefits for academic activities are specifically reviewed, but not all academics who are also taxpayers understand and are aware of this, so this international collaborative community service activity is important to increase academics' understanding of tax regulations related to the benefits of these academic activities. Universiti Sains Malaysia is a partner in this activity, with academic resources and experience as a manager, recipient, and provider in academic activities such as seminars, exchange lectures, exchange students, and scholarships for overseas students. This activity aims to and is expected to increase taxpayers' understanding, especially academics, of tax regulations on benefits in academic activities between countries. This event was held at Universitas Mercu Buana in April 2026 for dozens of vocational school teachers specialising in accounting who are members of the Tangerang City Accounting Teachers’ Working Group. According to the questionnaire and the participants’ feedback, information regarding tax matters relating to academic income has now been received and is a matter of concern for every participant, thereby encouraging tax compliance and helping to avoid tax penalties in the future.
Supervisory Function and Corporate Tax Policy: Gender Analysis Deden Tarmidi; Agustin Fadjarenie; Noor Hazlina Ahmad; Erna Sofriana Imaningsih; Sri Marti Pramudena
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4759

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.
The Effect of Financial Performance, Thin Capitalization, and Capital Intensity on Tax Avoidance: A Different Analysis on Foreign Ownership Neng Aprianti; Deden Tarmidi
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.5.5.2025.801

Abstract

Indonesia’s persistently low tax ratio, coupled with widespread tax avoidance practices, highlights the urgency of examining how corporate financial performance, capital structure, and ownership influence tax avoidance behavior. This study aims to analyze the influence of financial performance, thin capitalization, and capital intensity on tax avoidance by analyzing differences in foreign ownership. The research sample consists of 56 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, with a total of 56 samples. The research method uses a quantitative approach with panel data regression. The results of the study show that financial performance has a positive and significant effect on tax avoidance in companies with foreign ownership. Thin capitalization has a negative on tax avoidance in companies without foreign ownership, but it has no effect on companies with foreign ownership. Capital intensity has a negative effect on tax avoidance in companies without foreign ownership, while it has no effect on companies with foreign ownership. These findings show that there are differences in tax avoidance strategies between companies with foreign and non-foreign ownership.
Understanding Tax Engagement Challenges among Unstructured MSMEs: A Contextual Behavioral Perspective from Bali’s Tourism Economy Alifia Ainun Nisa; Agustin Fadjarenie; Ronny Andesto; Deden Tarmidi; Dyah Rizkyan Dewi
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57290

Abstract

This study examines how unstructured MSMEs in Bali’s tourism areas perceive digital tax administration and how behavioral, cultural, and institutional factors influence their tax engagement. Using an interpretive qualitative approach, we conducted semi-structured interviews with 12 participants, including MSME operators, tax officials, academic experts, and a cultural informant. Data were analyzed using reflexive thematic analysis. The findings reveal five key themes: limited understanding of digital taxation despite the adoption of digital payments; differences in digital and tax engagement among participants; the importance of community values and traditional institutions; limited tax socialization; and low awareness of tax-related risks. The study identifies compliance distance as a condition where potential taxpayers have limited connection with formal tax systems, rather than as deliberate non-compliance. It proposes the Value-Based Tax Governance Compliance Model as a contextual extension of existing tax compliance perspectives by incorporating community values and informal governance institutions. The Contextual Behavioral Compliance Framework (CBCF) is presented as a policy-oriented framework requiring further empirical testing for inclusive digital tax strategies.
Environmental Performance, ESG, and Profitability: Evidence on Corporate Effective Tax Rates from Profit and Loss Firms Feber Sormin; Hendro Paulus; Linda Ayu Wulandari; Deden Tarmidi
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0ayxct72

Abstract

Environmental sustainability and responsible corporate governance increasingly influence corporate financial decisions, including tax behavior. However, limited evidence explains how environmental performance and Environmental, Social, and Governance (ESG) practices affect corporate effective tax rates under different financial conditions, particularly in emerging markets. This study aimed to examine the effects of environmental performance, ESG, and profitability on corporate effective tax rates and to analyze the moderating role of capital structure between profitable and loss-making firms. The study employed a quantitative research design using secondary data from companies in the Basic Materials sector listed on the Indonesia Stock Exchange during 2019–2024. Using purposive sampling, 27 firms that participated in the PROPER environmental performance program were selected, generating 162 firm-year observations. The data were analyzed using multiple regression models to compare relationships across different financial conditions. The results showed that environmental performance significantly influenced corporate effective tax rates and the effect differed between profitable and loss-making firms. ESG was also associated with corporate effective tax rates but did not show a consistent difference between firms with profits and those experiencing losses. Profitability likewise did not significantly differentiate corporate tax outcomes between the two groups. In addition, capital structure strengthened the relationship between environmental performance and corporate effective tax rates, while it did not significantly moderate the relationships involving ESG or profitability. These findings highlight the role of environmental responsibility and financial structure in shaping corporate tax behavior and provide insights for managers and policymakers in promoting sustainability, transparency, and responsible corporate governance.
Redefining Corporate Tax Avoidance through Strategic Sustainability Issues Dewi W. Octaviani; Agustin Fadjarenie; Catur Widayati; Deden Tarmidi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3036

Abstract

This study investigates the impact of corporate sustainability practices—specifically ESG performance, renewable energy adoption, and sustainability-oriented tax strategies—on tax avoidance within Indonesia’s energy sector. It explores the intersection between fiscal strategy and environmental governance in addressing ethical and sustainability-related challenges in corporate behavior. A mixed-methods approach was employed to gain a comprehensive understanding: the quantitative component analyzed 464 firm-year observations, while the qualitative component involved semi-structured interviews with five key informants, including tax professionals and sustainability managers. The quantitative results reveal that firms with stronger ESG engagement, higher proportions of renewable energy usage, and lower effective tax rates tend to exhibit lower levels of tax avoidance. These findings are reinforced by qualitative insights, which indicate that ethical values, reputational concerns, and organizational transparency significantly influence managerial tax decisions. However, inconsistent fiscal incentives and regulatory uncertainties in Indonesia remain major barriers to integrating sustainability into corporate tax strategies. This study contributes to the literature by reframing tax avoidance not merely as a legal or financial matter, but as a strategic sustainability issue embedded in corporate governance and operations. It offers practical policy implications, highlighting the need for coherent and targeted fiscal incentives to support the clean energy transition and ethical tax conduct in emerging economies. Keywords: Tax Avoidance; ESG Performance; Renewable Energy; Sustainability Governance; Mixed-Methods Approach.
Co-Authors Abdul Hadi Zulkafli Adelina Suryati Afzal Izzaz Zahari Agus Sriyanto Agustin Fadjarenie Agustin Fadjarenie Agustin Fadjarenie Ahmad Fuadi Ahmad Singgih Febriarto Ali, Anees Janee Alifia Ainun Nisa Alwaini, Khadafi Andika Cindy Margareth Andri Kristiyono Angela Dirman Apollo Daito Badrud Tamam Bin Rahmad, Khozaeni CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Desti Silvia Devi Lucianah Nurlita Devy Permatasari Dewi Ratnawati Dewi W. Octaviani Diah Iskandar Dwi Asih Surjandari Dyah Rizkyan Dewi Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Hanifa Az Zahra Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hendro Paulus Hendro Paulus Hendro Paulus Hendro Paulus Hendro Paulus Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Laila Meiliyandrie Indah Wardanie Lin Oktris Lin Oktris Linda Ayu Wulandari Linda Ayu Wulandari Linda Ayu Wulandari Maulana, Goffari Mohamad Torik Langlang Buana Muhammad Hadiwijaya Muhyarsyah Muhyarsyah Mukhammad Fauzi Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Natalia Desy Novitasari Nazwa Lilayeniva Neng Aprianti Nengzih Nengzih Nita Erviana Noor Hazlina Ahmad Noor Hazlina Ahmad Novrica, Farin Nulhakim, Salwan Nur Aisyah Ramadhani Nurlis, Nurlis Nurul Hidayah NURUL HIDAYAH Nurul Hidayah Paulus, Hendro Petrus Paternus Wogo Pratiwi Nila Sari Prima Tri Puspita 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 Robindria Putra Romadona, Mia Rahma Ronny Andesto Ruci Meiyanti Sapian, Safeza Mohd Saputra, Ahmad Reza Saputra, Kelvin Saputri, Zinka Shinta Melzatia Sibarani, Maruhum Sanni Sinambela, Tongam Siti Choiriah Sitorus, Alvin David P Sri Marti Pramudena Sri Purwaningsih Sugito - Taufik Akbar Taufik Akbar Tri Handayani Waluyo Waluyo Waluyo Waluyo Widi Satria Wibawa Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad