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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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Corporate Tax Policy: A Comparative Analysis of Corporate Audit Quality Hendro Paulus; Deden Tarmidi; Shinta Melzatia; Taufik Akbar
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.
Agency Theory Perspective on Managers’ Dual Role and Tax Avoidance Determinants Paulus, Hendro; Tarmidi, Deden; Oktris, Lin; Daito, Apollo
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91392

Abstract

This study examines the moderating role of managerial ownership in the relationship between key financial variables and tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023. Using panel data regression analysis with EViews 13 on a sample of 76 firms (380 firm-year observations), diagnostic and specification tests were conducted to ensure the robustness of the model. The results show that earnings management and fiscal loss compensation significantly influence tax avoidance only in firms without managerial ownership, indicating agency driven opportunistic behavior, while transfer pricing significantly affects tax avoidance in firms with managerial ownership, suggesting strategic tax efficiency. In contrast, sales growth has no significant effect on tax avoidance in either ownership structure, whereas firm size consistently affects tax avoidance regardless of ownership. These findings support agency theory by demonstrating that ownership alignment moderates managerial behavior in corporate tax decision-making. Practically, the results provide insights for policymakers and regulators to design more effective tax compliance frameworks based on ownership structure. This study contributes novel empirical evidence on the moderating role of managerial ownership in shaping corporate tax avoidance behavior in emerging markets.
Resolving regulatory conflicts in VAT disputes: A tax court case study Widi Satria Wibawa; Andika Cindy Margareth; Andri Kristiyono; Deden Tarmidi
Educoretax Vol 6 No 9 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i9.2378

Abstract

This study focuses on analyzing the resolution of intertemporal regulatory conflicts in four Tax Court decisions (August 19, 2024) concerning PT HT. The core of the dispute analyzed is the tax authority’s error in using PMK 31/2014 as the basis for correcting the VAT Assessment Notice (SKPKB) for the September–December 2019 period, even though that regulation had been revoked by PMK 18/2021 as of February 17, 2021.  This study is a normative legal research employing a legislative, case-based, and conceptual approach. The main finding of this study is that the temporal conflict was resolved through Article 110(1) and (2) of PMK 18/2021 (as provisions governing implementation), rather than merely through the principle of lex posterior. The Tax Court granted the petition due to a fundamental procedural defect in the legal basis but simultaneously ordered a substantive re-examination based on the principle of substantive truth (Article 76 of the Tax Court Law). This hybrid ruling serves to balance legal certainty and substantive justice (Radbruch’s dialectic), anchored in the doctrine of defects in administrative decisions (KTUN).  The mention of “substance over form” in the ruling is merely nominal, as the panel of judges interpreted it as prioritizing substantive truth.
Coretax, tax strategy, and tax consultant transformation: from self to monitored assessment Ahmad Singgih Febriarto; Hanifa Az Zahra; Robindria Putra; Deden Tarmidi
Educoretax Vol 6 No 9 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i9.2397

Abstract

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes on January 1, 2025, pursuant to Minister of Finance Regulation No. 81 of 2024, marks a fundamental paradigm shift in Indonesia’s tax ecosystem. This change is structural in nature: it reduces information asymmetry between tax authorities and taxpayers through digital data integration, pre-populated tax returns, and automated risk-based monitoring. This article aims to analyze the implications of Coretax on corporate taxpayers’ tax planning strategies and to formulate a strategic adaptation framework for taxpayers, tax consultants, and corporate tax functions. Using a conceptual literature review approach synthesized with official data from the Ministry of Finance and the Directorate General of Taxes for the year 2025, this article proposes the concept of “Monitored Assessment” as an original conceptual framework describing an administrative phenomenon within the DGT’s supervisory function—not a change to the legal system of tax collection itself—in which taxpayers’ returns, filed independently under the self-assessment principle that remains formally in force, are increasingly cross-validated by a system whose data access, while still limited to certain data categories such as withholding-slip (bukti potong) and input VAT invoice data, is more comprehensive than under the previous system. This concept is rooted in the OECD’s cooperative compliance framework and Tax Administration 3.0, but integrates the specific context of Indonesia’s tax digitalization. This article argues that Coretax does not narrow the scope for legitimate tax planning but rather shifts its optimal point from downstream tax calculations to upstream data governance. Three conceptual propositions are formulated as an agenda for future empirical research. This article contributes a conceptual framework for tax adaptation in the Coretax era that can be tested through subsequent empirical research.
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.
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