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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Cendekia Ilmiah
Intan Rahma Sari
Universitas Pamulang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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Tax Accounting Implications of the 15% Global Minimum Tax Policy for Multinational Enterprises in Indonesia Mega Arum; Ferry Citra Febrianto; Intan Rahma Sari
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 4 (2026): JIMKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i4.5373

Abstract

Economic globalization and tax avoidance practices through Base Erosion and Profit Shifting (BEPS) have driven the OECD/G20 initiative to implement a 15% Global Minimum Tax (GMT) under Pillar Two. This study aims to analyze tax accounting challenges in the implementation of GMT among multinational enterprises in Indonesia and its implications for fiscal policy and tax compliance. The study employs a qualitative descriptive approach based on a literature review method, analyzing regulatory documents, academic literature, and official reports. The findings indicate that GMT implementation generates challenges in four main areas: reconciliation between financial and tax reporting systems, harmonization of domestic regulations with international standards, reduced effectiveness of fiscal incentives in attracting investment, and increased demands for digital-based tax administration and compliance. The study concludes that GMT has a dual impact, enhancing global tax fairness and potential state revenue while simultaneously increasing compliance complexity and reducing fiscal competitiveness. This study implies that Indonesia needs to strengthen regulatory capacity, accelerate tax digitalization, and develop performance-based incentive schemes to maintain investment attractiveness while ensuring compliance with global tax standards.
The Effect of Tax Avoidance and Financial Distress on Firm Value with Firm Size as a Moderating Variable Nidha Noer Fauziah; Intan Rahma Sari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 4: Juni 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i4.16629

Abstract

This study aims to empirically prove the effect of tax avoidance and financial distress on firm value with firm size as a moderating variable on the LQ45 index listed on the Indonesia Stock Exchange during the period of 2020-2024. This research is quantitative in nature, using secondary data. The sample size was determined using purposive sampling, resulting in a sample of 19 companies and 2 outlier data, for a total sample of 17 companies. The data used in this study was processed using E-views 12. The results showed that tax avoidance and financial distress simultaneously affected firm value. Meanwhile, tax avoidance did not partially affect firm value, while financial distress partially affected firm value. Firm size did not moderate tax avoidance's effect on firm value, but it did moderate and weaken financial distress's effect on firm value.
Co-Authors Ferry Citra Febrianto Mega Arum Nidha Noer Fauziah