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INTERNATIONAL TAX HARMONIZATION: A STEP TOWARDS FISCAL JUSTICE Judijanto, Loso; Melyana R Pugu; Mahardika Catur Putriwana Malik; Iyad Abdallah Al- Shreifeen
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 6 (2024): JUNE
Publisher : Adisam Publisher

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International tax harmonization is a global initiative aimed at addressing the challenges and inequities in the current transnational taxation system. With the growth of the global economy and the expansion of multinational corporations, the practice of tax evasion and profit displacement has become a significant problem that reduces national tax revenues and creates inequality among taxpayers. These initiatives include the proposal and implementation of international taxation standards aimed at bridging gaps in domestic and international tax rules used by multinationals to reduce their tax liabilities. Targets for international tax harmonization include the development of common basic rules for the application of corporate profit tax, improved transparency and exchange of information between tax jurisdictions, as well as the introduction of a global minimum corporate tax standard to address the practice of transferring profits to low-tax jurisdiction. While the concept faces challenges such as the need for international consensus and objections from countries that rely on tax revenues as strategic investment incentives, the move is expected to foster a fairer and more efficient tax policy as well as inclusive and sustainable economic growth.

Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Dalam Bursa Efek Indonesia Mahardika Catur Putriwana Malik; Agatha Christy Situru
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.82

The aim of the research is to examine the influence of Institutional Ownership, Independent Commissioners and Financial Performance on Company Value. The population in this study are state-owned companies registered with the Indonesian Stock Exchange. The sampling technique uses purposive sampling technique. The data sources used are secondary data and multiple linear regression analysis methods. The research results show that Institutional Ownership influences Company Value, Independent Commissioners influence Company Value, and dividend policy has no effect on Company Value.

PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN Nabila Y. Ahmad; Rusman Soleman; Mahardika Catur Putriwana Malik; Kasim Sinen
Nusantara Hasana Journal Vol. 4 No. 12 (2025): Nusantara Hasana Journal, May 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i12.1681

The objective of this research is to investigate the impact of leverage, board of direcots, board of commissioners, institutional ownership, capital structure, and liquidity on profitability. The data utilized in this study comprises secondary data derived from the annual reports of mining firms listed on the Indonesian Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling technique, resulting in a total of 20 companies inclueded in the sample. Multiple linear regression analysis was employed as the analytical model in this research. The findings indicate that the board of directors has positive effect on profitability. Capital structure has negative effect on profitability. While leverage, board of commissioners, institutional ownership, and liquidity have no effect on profitability.

MENDETEKSI KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD HEXAGON THEORY Sumardin, Hervina; Rusman Soleman; Mahardika Catur Putriwana Malik
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 6: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i6.11292

Financial reports play an important role in describing the company's position and performance and supporting stakeholder decision-making. However, manipulation often occurs to benefit management, which leads to fraud and harms various parties. This case is increasingly prevalent in the health sector due to pressure to achieve targets, market expectations, and tight competition. Companies experiencing financial difficulties often hide their true conditions. This phenomenon poses a great risk to investors and has the potential to damage public trust in the industry. The purpose of this study is to detect financial report fraud using the fraud hexagon theory in health companies listed on the Indonesia Stock Exchange in 2019-2023. The data collection method uses a purposive sampling technique. There are 17 companies that meet the criteria as samples, so that the research data totals 85. The type of data used is quantitative data obtained from the company's annual financial report. The technique used in this study is the panel data regression analysis technique using the E-Views 13.0 statistical test tool. The results of the study indicate that financial stability, change in auditor, change in director, arrogance, collusion do not affect financial statement fraud. While financial targets, external pressure, and nature of industry affect financial statement fraud

Bimbingan Mengelola Keuangan dan Strategi Pemasaran UMKM di Kota Ternate Rizki Wahyu Utami Ohorella; Sheila Kusumaningrum; Mahardika Catur Putriwana Malik; Suwito Suwito
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2024): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v1i2.222

Lack of capital and knowledge of technological development to raise capital, the purpose of this service activity is to provide guidance to MSME actors in Ternate city, the method used is FDG, and at the same time direct guidance to fostered MSME actors. The activity participants who attended were 30 people at the implementation of the service. good financial management and effective marketing strategies, MSEs in Ternate City can improve their business performance and contribute more to the national economy. Therefore, continuous training and mentorship are needed to support the growth and sustainability of the MSMEs in Ternate City.

Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Dalam Bursa Efek Indonesia Mahardika Catur Putriwana Malik; Agatha Christy Situru
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.82

The aim of the research is to examine the influence of Institutional Ownership, Independent Commissioners and Financial Performance on Company Value. The population in this study are state-owned companies registered with the Indonesian Stock Exchange. The sampling technique uses purposive sampling technique. The data sources used are secondary data and multiple linear regression analysis methods. The research results show that Institutional Ownership influences Company Value, Independent Commissioners influence Company Value, and dividend policy has no effect on Company Value.

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