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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) MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti 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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Corporate Tax Policy: A Comparative Analysis of Corporate Audit Quality Paulus, Hendro; Tarmidi, Deden; Melzatia, Shinta; Akbar, Taufik
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.152

Abstract

This study aims to analyze the effect of transfer pricing, firm size, and earnings management on tax avoidance, and how audit quality classifies the relationship. The study was conducted on 380 company data by comparing between companies audited by Big Four and non-Big Four Public Accounting Firms (KAP). The regression analysis results show that overall (Model 1), transfer pricing has a significant positive effect on tax avoidance, while firm size has a significant negative effect, and earnings management has no significant effect. In companies audited by Big Four KAP (Model 2), transfer pricing and earnings management show significant influence on tax avoidance, with positive and negative directions respectively. Firm size also shows a significant negative effect in this model. In contrast, for non-Big Four firms (Model 3), only transfer pricing and earnings management have a significant effect on tax avoidance, while firm size has no effect. These results indicate that audit quality plays a role in classifying the effect of firm size and earnings management on tax avoidance. These findings make an important contribution to understanding the dynamics of corporate tax policy and its implications for tax governance and regulation.
Analysis of MSMEs’ Taxpayer Compliance: Impact of E-Filling Implementation, Tax Incentive Policy, and Quality of Tax Service Muhammad Hadiwijaya; Deden Tarmidi
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

This study aims to analyze the influence of E-Filing Implementation, Tax Incentive Policies and Quality of Fiscal Services on MSME Taxpayer Compliance. The population in this study are SMEs (Micro, Small and Medium Enterprises) who are domiciled and run their businesses in the Keroncong sub-district, Jatiuwung sub-district, Tangerang City. With Non-Probability Sampling Technique, the sample used in this study was 100 MSME respondents. Using a questionnaire in the collection data and uses a Likert scale, this study also uses causal research to test the hypothesis. Smart 4 software used in the descriptive analysis and all of statistic test to hypothesis analysis, with outer model and inner model analysis. The results of the study show that the implementation of E-Filing and quality of tax services have the significant effect on taxpayer compliance, while Tax Incentive Policies have no significant effect on taxpayer compliance. These results can be input for the directorate general of taxes in increasing MSME tax compliance by improving tax services and also e-Filling operations.
Financial Planning for Female Micro-Entrepreneurs in Malaysia Erna Setiany; Nurul Hidayah; Deden Tarmidi; Khozaeni Bin Rahmad; Afzal Izzaz Zahari
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vx8am122

Abstract

Female migrant workers and Indonesian-descent micro-entrepreneurs in Malaysia face practical constraints in financial literacy, household–business cash-flow separation, and cross-border financial planning. This international joint community service—organized by Universitas Mercu Buana (UMB) with PERMAI Pulau Pinang and Universiti Sains Malaysia (USM)—delivered a contextualized training on budgeting, saving, and simple record-keeping for Indonesian communities in Pulau Pinang. The method combined partner mobilization, needs scoping, a face-to-face workshop, and a post-activity focus group discussion to inform sustainability steps. Thirty-three participants attended on 27 April 2025 at Yayasan An-Nahdhoh. Immediate outcomes included clearer understanding of household budgeting, the importance of separating personal and micro-business cash flows, and better coordination of remittances with families in Indonesia. Public outputs (video and mass-media coverage) enhanced accountability and replication potential. The findings suggest that simple, behaviorally oriented tools—delivered via trusted diaspora partnerships—can improve planning readiness and support micro-enterprise resilience
Financial, Responsibility, and the Environment: Unpacking the Drivers of Corporate Tax Avoidance Tarmidi, Deden; Hendro Paulus; Hidayah, Nurul; Muhyarsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43948

Abstract

Purpose: This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and Carbon Emission Disclosure (CED) on tax avoidance in transportation companies listed on the Indonesia Stock Exchange (IDX), as well as to examine the role of leverage as a moderating variable. Methodology/approach: This study uses a quantitative approach with panel data obtained from financial reports and sustainability reports of companies in the transportation sector during the period 2020–2024. The research sample consisted of 28 companies with a total of 140 observations selected using purposive sampling. Data analysis was performed using panel data regression with the Random Effect Model (REM) and processed using EViews 13. Findings: The results show that profitability, as measured by Return on Assets (ROA) and Carbon Emission Disclosure (CED), has a positive and significant effect on tax avoidance, while CSR has no significant effect. Leverage does not moderate the relationship between profitability and tax avoidance, but it has been proven to strengthen the influence of CSR on tax avoidance and weaken the influence of CED on tax avoidance. The research model has a strong explanatory power for variations in tax avoidance. Practical implications: These findings have important implications for tax authorities and regulators to improve risk-based supervision by considering the financial performance, sustainability practices, and funding structure of transportation companies. For companies, the results of this study emphasize the need to align tax strategies with CSR practices and environmental transparency more consistently in order to avoid reputational and legitimacy risks amid increasing demands for transparency. Meanwhile, for investors, these findings provide a basis for assessing corporate governance quality by considering the interrelationship between sustainability, financial structure, and tax behavior. Originality/value: This study offers novelty by integrating profitability, CSR, and carbon emission disclosure into a single tax avoidance analysis framework and testing the role of leverage as a moderating variable in the transportation sector, which is still relatively understudied in the context of emerging markets such as Indonesia.
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.
Co-Authors Adelina Suryati Afzal Izzaz Zahari Agus Sriyanto Agustin Fadjarenie Ahmad Fuadi Ali, Anees Janee Alwaini, Khadafi Angela Dirman Aprianti, Neng Badrud Tamam Bin Rahmad, Khozaeni CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Daluarti, R.R. Meitri Hening Chrisna Daniyah, Wati Devi Lucianah Nurlita Devy Permatasari Diah Iskandar Dwi Asih Surjandari Erna Setiany Erna Sofriana Imaningsih Fairas Panca Yudha Fardinal, Fardinal FATTAKH, Adam Navi’ul Feber Sormin Garin Pratiwi Solihati Giawan Nur Fitria Haq, Faizal Akhsan Harmain, Indra Hasan Hasan Helliana Helliana Hendi Prihanto Hendro Paulus Hendro Paulus Hotma Timbul Gultom Indraguna Kusumabrata Izdhihar, Rendy Farrel Khozaeni Bin Rahmad Lin Oktris Linda Ayu Wulandari Maulana, Goffari Mohamad Torik Langlang Buana Muhammad Hadiwijaya Muhyarsyah Mukhammad Fauzi Mukhammad Fauzi Mulyani, Susi Dwi Natalia Desy Novitasari Natalia Desy Novitasari Nengzih Nengzih Nita Erviana Noor Hazlina Ahmad Noor Hazlina Ahmad, Noor Hazlina Novrica, Farin Nulhakim, Salwan Nurlis Nurlis, Nurlis Nurul Hidayah 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 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 Tri Handayani Waluyo Waluyo Waluyo Waluyo Yananto Mihadi Putra Yudhi Herliansyah Yuni Rosdiana Zahari, Afzal Izzaz Zamri Ahmad